LEGAL & PROSPER MARKETING LTD


Director	BROWN, Alastair Duncan


Registered Address	Suite 4 6 Miller Road Upper
	Ayr
	KA7 2AY


Registered Number	SC635833 (Scotland)

Statement of Financial Position
31 March 2026

	Notes	31 Mar 2026		31 Jul 2025
		£	£	£	£
Current assets
Debtors	3	20,000		-
Cash at bank and on hand		11,392		100
		31,392		100
Creditors amounts falling due within one year	4	(69,664)		-
Net current assets (liabilities)			(38,272)		100
Total assets less current liabilities			(38,272)		100
Net assets			(38,272)		100
Capital and reserves
Called up share capital			100		100
Profit and loss account			(38,372)		-
Shareholders' funds			(38,272)		100

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 6 August 2026, and are signed on its behalf by:

BROWN, Alastair Duncan
Director
Registered Company No. SC635833

LEGAL & PROSPER MARKETING LTD

Notes to the Financial Statements
for the period ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Debtors: amounts due within one year

	2026	2025
	£	£
Prepayments and accrued income	20,000	-
Total	20,000	-

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Bank borrowings and overdrafts	1,690	-
Taxation and social security	2,830	-
Other creditors	61,095	-
Accrued liabilities and deferred income	4,049	-
Total	69,664	-

5.	Creditors: amounts due after one year