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Company registration number: NI626823
Trevor Law Ltd
Unaudited filleted abridged financial statements
30 September 2025
Trevor Law Ltd
Contents
Directors and other information
Accountants report
Abridged statement of financial position
Notes to the financial statements
Trevor Law Ltd
Directors and other information
Director Trevor Law
Company number NI626823
Registered office 6 Thomas Street
Dungannon
Co Tyrone
BT70 IHN
Accountants ASM (D) Ltd
79 Cunninghams Lane
Dungannon
Co Tyrone
BT71 6BX
Bankers Danske Bank
5 Market Square
Dungannon
Co Tyrone
Trevor Law Ltd
Report to the director on the preparation of the
unaudited statutory financial statements of Trevor Law Ltd
Year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Trevor Law Ltd for the year ended 30 September 2025 which comprise the abridged statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of Chartered Accountants Ireland, we are subject to its ethical and other professional requirements which are detailed at www.charteredaccountants.ie.
This report is made solely to the director of Trevor Law Ltd, as a body, in accordance with the terms of our engagement letter dated 25 September 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Trevor Law Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of Chartered Accountants Ireland, as detailed at www.charteredaccountants.ie. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Trevor Law Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Trevor Law Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Trevor Law Ltd. You consider that Trevor Law Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Trevor Law Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
ASM (D) Ltd
Chartered Accountants
79 Cunninghams Lane
Dungannon
Co Tyrone
BT71 6BX
27 March 2026
Trevor Law Ltd
Abridged statement of financial position
30 September 2025
2025 2024
Note £ £ £ £
Fixed assets
Intangible assets 5 62,500 62,500
Tangible assets 6 4,344 2,680
________ ________
66,844 65,180
Current assets
Debtors 4,500 9,087
Cash at bank and in hand 100 11,181
________ ________
4,600 20,268
Creditors: amounts falling due
within one year ( 41,213) ( 47,341)
________ ________
Net current liabilities ( 36,613) ( 27,073)
________ ________
Total assets less current liabilities 30,231 38,107
Creditors: amounts falling due
after more than one year ( 11,213) ( 13,232)
Provisions for liabilities ( 1,087) ( 671)
________ ________
Net assets 17,931 24,204
________ ________
Capital and reserves
Called up share capital 100 100
Profit and loss account 17,831 24,104
________ ________
Shareholder funds 17,931 24,204
________ ________
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
All of the members have consented to the preparation of the abridged statement of financial position for the current year ending 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 27 March 2026 , and are signed on behalf of the board by:
Trevor Law
Director
Company registration number: NI626823
Trevor Law Ltd
Notes to the financial statements
Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in N Ireland. The address of the registered office is 6 Thomas Street, Dungannon, Co Tyrone, BT70 IHN.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment - 20 % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2024: 3 ).
5. Intangible assets
£
Cost
At 1 October 2024 and 30 September 2025 62,500
________
Amortisation
At 1 October 2024 and 30 September 2025 -
________
Carrying amount
At 30 September 2025 62,500
________
At 30 September 2024 62,500
________
6. Tangible assets
£
Cost
At 1 October 2024 9,180
Additions 3,073
________
At 30 September 2025 12,253
________
Depreciation
At 1 October 2024 6,500
Charge for the year 1,409
________
At 30 September 2025 7,909
________
Carrying amount
At 30 September 2025 4,344
________
At 30 September 2024 2,680
________