IRIS Accounts Production v26.1.0.640 10801908 director 1.7.25 31.3.26 31.3.26 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10801908 2025-06-30 10801908 2026-03-31 10801908 2025-07-01 2026-03-31 10801908 2024-06-30 10801908 2024-07-01 2025-06-30 10801908 2025-06-30 10801908 ns15:EnglandWales 2025-07-01 2026-03-31 10801908 ns14:PoundSterling 2025-07-01 2026-03-31 10801908 ns10:Director1 2025-07-01 2026-03-31 10801908 ns10:PrivateLimitedCompanyLtd 2025-07-01 2026-03-31 10801908 ns10:SmallEntities 2025-07-01 2026-03-31 10801908 ns10:AuditExempt-NoAccountantsReport 2025-07-01 2026-03-31 10801908 ns10:SmallCompaniesRegimeForDirectorsReport 2025-07-01 2026-03-31 10801908 ns10:SmallCompaniesRegimeForAccounts 2025-07-01 2026-03-31 10801908 ns10:FullAccounts 2025-07-01 2026-03-31 10801908 ns10:OrdinaryShareClass1 2025-07-01 2026-03-31 10801908 ns10:RegisteredOffice 2025-07-01 2026-03-31 10801908 ns5:CurrentFinancialInstruments 2026-03-31 10801908 ns5:CurrentFinancialInstruments 2025-06-30 10801908 ns5:ShareCapital 2026-03-31 10801908 ns5:ShareCapital 2025-06-30 10801908 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 10801908 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 10801908 ns5:PlantMachinery 2025-07-01 2026-03-31 10801908 ns5:PlantMachinery 2025-06-30 10801908 ns5:PlantMachinery 2026-03-31 10801908 ns5:PlantMachinery 2025-06-30 10801908 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 10801908 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 10801908 ns10:OrdinaryShareClass1 2026-03-31

REGISTERED NUMBER: 10801908 (England and Wales)

| Unaudited Financial Statements |

| for the Period 1 July 2025 to 31 March 2026 |

| for |

| David Hetherington Legal Limited |

| David Hetherington Legal Limited (Registered number: 10801908) |

Contents of the Financial Statements

for the Period 1 July 2025 to 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| David Hetherington Legal Limited |

Company Information

for the Period 1 July 2025 to 31 March 2026

| DIRECTOR: | D Hetherington

| REGISTERED OFFICE: | 18 Mellor Drive

| Sutton Coldfield

| B74 4TL

| REGISTERED NUMBER: | 10801908 (England and Wales)

| ACCOUNTANTS: | Locke Williams Associates LLP

| Chartered Accountants

| Studio 2

| 50-54 St Pauls Square

| Birmingham

| West Midlands

| B3 1QS

| David Hetherington Legal Limited (Registered number: 10801908) |

Balance Sheet

31 March 2026

| 31.3.26 | 30.6.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 1,909 |  |

CURRENT ASSETS

Debtors | 5 | 787 |  | 100 |  |

Cash at bank | 32,419 |  | 41,399 |  |

33,206 |  | 41,499 |  |

CREDITORS

Amounts falling due within one year | 6 | 8,108 |  | 12,241 |  |

NET CURRENT ASSETS | 25,098 |  | 29,258 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 25,098 |  | 31,167 |  |

PROVISIONS FOR LIABILITIES | - |  | 223 |  |

NET ASSETS | 25,098 |  | 30,944 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 24,998 |  | 30,844 |  |

SHAREHOLDERS' FUNDS | 25,098 |  | 30,944 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| David Hetherington Legal Limited (Registered number: 10801908) |

Balance Sheet - continued

31 March 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 April 2026 and were signed by:

D Hetherington - Director

| David Hetherington Legal Limited (Registered number: 10801908) |

Notes to the Financial Statements

for the Period 1 July 2025 to 31 March 2026

1. | STATUTORY INFORMATION

| David Hetherington Legal Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Going concern

| The company ceased trade with effect from the 31st March 2026, and as such these accounts reflect

| the closing position of the company.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue from the supply of legal services is recognised when; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the entity; the stage of completion of the transaction at the end of the reporting period can be measured reliably; and

| the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.

| Where the outcome cannot be estimated reliably, and it is also not possible to determine whether the costs incurred are recoverable, in these circumstances no revenue is recognised until the outcome can be estimated reliably.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 33% on cost

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| David Hetherington Legal Limited (Registered number: 10801908) |

Notes to the Financial Statements - continued

for the Period 1 July 2025 to 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 (2025 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2025 | 8,636 |  |

| Disposals | (8,636 | ) |

| At 31 March 2026 | - |  |

| DEPRECIATION

| At 1 July 2025 | 6,727 |  |

| Charge for period | 1,370 |  |

| Eliminated on disposal | (8,097 | ) |

| At 31 March 2026 | - |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 30 June 2025 | 1,909 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 30.6.25

£ | £ |

| Other debtors | 787 |  | 100 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 30.6.25

£ | £ |

| Taxation and social security | - |  | 6,620 |  |

| Other creditors | 8,108 |  | 5,621 |  |

8,108 |  | 12,241 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 31.3.26 |  | 30.6.25

| value: | £ | £ |

| 100 | Ordinary shares | 1 | 100 |  | 100 |  |