Flannery's Law Limited

Flannery's Law Limited
Director's Report
For the year ended 31 March 2026

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 March 2026.

Director

The director who served the company throughout the year was as follows:

S Flannery

Statement of director's responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board.

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S Flannery
Director

Date approved: 16 June 2026

Registered Number: 08978963 Flannery's Law Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	6,333	6,333
Tangible fixed assets	4	686	371
		7,019	6,704
Current assets
Debtors	5	7	3,901
Cash at bank and in hand		52,875	33,748
		52,882	37,649
Creditors: amount falling due within one year	6	(48,054)	(31,386)
Net current assets		4,828	6,263

Total assets less current liabilities		11,847	12,967
Creditors: amount falling due after more than one year	7	(9,794)	(12,582)
Net assets		2,053	385

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		1,953	285
Shareholders' funds		2,053	385

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 16 June 2026 and were signed by:

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S Flannery
Director

Flannery's Law Limited
Statement of Changes in Equity
For the year ended 31 March 2026

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 April 2024	100	606	706
Profit/(Loss) for the year		73,679	73,679
Total comprehensive income for the year	-	73,679	73,679
Dividends		(74,000)	(74,000)
Total investments by and distributions to owners	-	(74,000)	(74,000)
At 31 March 2025	100	285	385
At 01 April 2025	100	285	385
Profit/(Loss) for the year		106,668	106,668
Total comprehensive income for the year	-	106,668	106,668
Dividends		(105,000)	(105,000)
Total investments by and distributions to owners	-	(105,000)	(105,000)
At 31 March 2026	100	1,953	2,053

Flannery's Law Limited
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

Flannery's Law Limited is a private company, limited by shares, registered in England and Wales, registration number 08978963, registration address 18 Moorside Road, Heaton Moor, Stockport, Cheshire, SK4 4DT.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover represents the amounts (excluding value added tax) derived from the provision of services to clients during the year.

Taxation

Corporation tax payable is provided on taxable profits at the current rates.

Provision is made for material deferred taxation in so far as a liability or asset has arisen as a result of transactions that had occurred by the balance sheet date and have given rise to an obligation to pay more tax in future, or the right to pay less tax in the future. An asset has not been recognised to the extent that the transfer of economic benefits in the future is uncertain. Deferred tax assets and liabilities recognised have not been discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Straight Line
Computer Equipment	33.3% Straight Line

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 April 2025	6,333	6,333
Additions	-	-
Disposals	-	-
At 31 March 2026	6,333	6,333
Net book values
At 31 March 2026	6,333	6,333
At 31 March 2025	6,333	6,333

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 April 2025	-	618	4,955	5,573
Additions	-	-	658	658
Disposals	-	-	-	-
At 31 March 2026	-	618	5,613	6,231
Depreciation
At 01 April 2025	-	247	4,955	5,202
Charge for year	124	-	219	343
On disposals	-	-	-	-
At 31 March 2026	124	247	5,174	5,545
Net book values
Closing balance as at 31 March 2026	(124)	371	439	686
Opening balance as at 01 April 2025	371	-	-	371

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	(530)	(290)
Prepayments & Accrued Income	537	522
Directors' Current Accounts	-	3,669
	7	3,901

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	333	59
Bounceback loan	2,788	2,788
Corporation Tax	33,257	21,991
PAYE & Social Security	480	443
Accrued Expenses	1,665	1,532
Directors' Current Accounts	266	-
VAT	9,265	4,573
	48,054	31,386

Creditors: amount falling due after more than one year

	2026 £		2025 £
Bounceback loan	9,794		12,582
	9,794		12,582

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

9.	Director’s loan

Transactions with Directors

During the year dividends of £105,000 (2024: £74,000) were paid to the director. At the balance sheet date there was an amount of £265 (2025 £3,669) owed to / from the director.

10.	Controlling Party In the opinion of the director the ultimate controlling party of the company is Mr S Flannery by virtue of his majority shareholding.

Registered Number: 08978963
England and Wales
FLANNERY'S LAW LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2025 End date: 31 March 2026