Anderson Browne Solicitors Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 07463068

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		22,829		28,848

			22,829		28,848
CURRENT ASSETS
Stocks	5	3,325		1,900
Debtors	6	29,476		13,998
Cash at bank and in hand		62,276		94,965

		95,077		110,863
Creditors: Amounts Falling Due Within One Year	7	(38,217 )		(48,059 )

NET CURRENT ASSETS (LIABILITIES)			56,860		62,804

TOTAL ASSETS LESS CURRENT LIABILITIES			79,689		91,652

Creditors: Amounts Falling Due After More Than One Year	8		(31,827 )		(37,715 )

NET ASSETS			47,862		53,937

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			47,762		53,837

SHAREHOLDERS' FUNDS			47,862		53,937

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Anderson Browne Solicitors Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Benrina Browne

Director

23/07/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Anderson Browne Solicitors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07463068 . The registered office is Sworders Yard, 19e North Street, Bishop's Stortford, Hertfordshire, CM23 2LD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing balance method
Motor Vehicles	25% Reducing balance method
Computer Equipment	25% Reducing balance method

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Anderson Browne Solicitors Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable .

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2025	2024
Office and administration	2	1

	2	1

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	12,242	45,790	-	58,032
Additions	410	-	1,180	1,590

As at 31 December 2025	12,652	45,790	1,180	59,622

Depreciation
As at 1 January 2025	9,151	20,033	-	29,184
Provided during the period	875	6,439	295	7,609

As at 31 December 2025	10,026	26,472	295	36,793

Net Book Value
As at 31 December 2025	2,626	19,318	885	22,829

As at 1 January 2025	3,091	25,757	-	28,848

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Anderson Browne Solicitors Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Stocks

	2025	2024
	£	£
Work in progress	3,325	1,900

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	29,476	13,998

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	4,059	2,054
Trade creditors	490	257
Bank loans and overdrafts	3,144	3,224
Corporation tax	4,551	10,640
Other taxes and social security	598	7
VAT	2,172	3,595
Other creditors	21,969	21,929
Accruals and deferred income	-	711
Director's loan account	1,234	5,642

	38,217	48,059

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	22,110	26,169
Bounce back loan	9,717	11,546

	31,827	37,715

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Anderson Browne Solicitors Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	4,059	2,054
Later than one year and not later than five years	22,110	26,169

	26,169	28,223

	26,169	28,223

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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