LawWare Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03585132 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2026

for

Lawware Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

W T Wander

REGISTERED OFFICE:

Adamson House

Towers Business Centre

Wilmslow Road

Didsbury

Manchester

M20 2YY

REGISTERED NUMBER:

03585132 (England and Wales)

ACCOUNTANTS:

A H & Co Ltd

Chartered Accountants

6 Logie Mill

Edinburgh

Lothian

EH7 4HG

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

2,595

5,151

Investments

6

158,987

135,103

161,582

140,254

CURRENT ASSETS

Debtors

7

20,650

28,362

Cash at bank

12,509,509

11,329,514

12,530,159

11,357,876

CREDITORS

Amounts falling due within one year

8

358,166

401,022

NET CURRENT ASSETS

12,171,993

10,956,854

TOTAL ASSETS LESS CURRENT

LIABILITIES

12,333,575

11,097,108

PROVISIONS FOR LIABILITIES

10

-

107

NET ASSETS

12,333,575

11,097,001

CAPITAL AND RESERVES

Called up share capital

11

4

Retained earnings

12

12,333,571

11,096,997

SHAREHOLDERS' FUNDS

12,333,575

11,097,001

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 20 August 2026 and were signed by:

W T Wander - Director

1.	STATUTORY INFORMATION

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

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the balance sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the balance sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a straight line basis over its expected useful life, as follows;

Fixtures & Fittings

-

20% on cost

Computer Equipment

-

20% on cost

Plant & Machinery

-

20% on cost

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of fixed assets

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Financial instruments

The company has only financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation

Taxation for the year 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 year 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.

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.

Investments

Investments are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Provisions

Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account the risks and uncertainties surrounding the obligation.

Exemption from preparing a cash flow statement

Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2025 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 July 2025

and 30 June 2026

300,000

AMORTISATION

At 1 July 2025

and 30 June 2026

300,000

NET BOOK VALUE

At 30 June 2026

-

At 30 June 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 July 2025

and 30 June 2026

784

1,256

27,775

29,815

DEPRECIATION

At 1 July 2025

and 30 June 2026

627

1,256

25,337

27,220

NET BOOK VALUE

At 30 June 2026

157

-

2,438

2,595

At 30 June 2025

157

-

2,438

2,595

6.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

At 1 July 2025

135,103

Revaluations

23,884

At 30 June 2026

158,987

NET BOOK VALUE

At 30 June 2026

158,987

At 30 June 2025

135,103

Listed investments represent investments in ordinary shares. The fair value of listed investments was determined with reference to the quoted market price at the reporting date.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

Trade debtors

5,471

19,757

Other debtors

750

Deferred tax asset

321

-

Prepayments

14,108

7,855

20,650

28,362

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

Trade creditors

51,678

46,070

Tax

128,016

193,934

Social security and other taxes

24,811

24,769

VAT

129,033

125,069

Other creditors

3,635

4,296

Credit card

7,997

2,992

Directors' current accounts

139

462

Accrued expenses

12,857

3,430

358,166

401,022

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.6.26

30.6.25

£

Within one year

10,111

10.	PROVISIONS FOR LIABILITIES

30.6.25

£

Deferred tax

107

Deferred

tax

£

Balance at 1 July 2025

107

Provided during year

(428

)

Balance at 30 June 2026

(321

)

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

400

Ordinary

£0.01

4

12.

RESERVES

Retained

earnings

£

At 1 July 2025

11,096,997

Profit for the year

1,236,574

At 30 June 2026

12,333,571

Within retained earnings there are undistributable profits of £96,978 (2025: £73,094) resulting from fair value gains.

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at 30 June 2026, the company owed a director £139 (2025: £462).

14.	RELATED PARTY DISCLOSURES

There were no related party transactions during the year ended 30th June 2026 (2025: None).

15.	ULTIMATE CONTROLLING PARTY

The controlling party is W T Wander.