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Company registration number: 11467152 (England and Wales)
 
CALCUTT LAW LTD Unaudited financial statements For the year ended 31 July 2026
CALCUTT LAW LTDCompany No. 11467152
Unaudited financial statements for the year ended 31 July 2026
 
CONTENTS
 
Company information3
Directors' report4
Accountants' report5
Balance sheet6
Notes7-8
CALCUTT LAW LTDCompany No. 11467152
Company information for the year ended 31 July 2026
 
DirectorsH L Calcutt
 
Company number11467152 (England and Wales)
 
Registered officeSt Brandon's House 29 Great George Street Bristol England BS1 5QT
 
AccountantHarper Tovey Limited
10a Farleigh Road Keynsham Bristol BS31 2QF
CALCUTT LAW LTDCompany No. 11467152
Director's Report for the year ended 31 July 2026
 
The director presents her report and the financial statements for the year ended 31 July 2026.
 
Principal Activity
 
The principal activity of the company during the year was the provision of legal services. 
 
Director
 
H L Calcutt
 
Statement of directors' responsibilities
 
The director is responsible for preparing the report and accounts in accordance with applicable law and regulations. Company law requires the director to prepare accounts for each financial year. Under that law, the director has elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the director is required to: • select suitable accounting policies and then apply them consistently; • make judgements and estimates that are reasonable and prudent; • prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. She is 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.
 
Signed by
 
_________________________________________________________
 
H L Calcutt
Director
 
Approved on 27 August 2026
CALCUTT LAW LTDCompany No. 11467152
Accountants' report for the year ended 31 July 2026
 
Accountants' report to the director of CALCUTT LAW LTD on the preparation of the unaudited financial statements for the year ended 31 July 2026
 
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CALCUTT LAW LTD for the year ended 31 July 2026 as set out on pages 6-8 from the company's accounting records and from information and explanations you have given us. This report is made solely to the director of CALCUTT LAW LTD as a body, in accordance with the terms of our engagement letter dated 21 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of CALCUTT LAW LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CALCUTT LAW LTD and its director as a body for our work or for this report. It is your duty to ensure that CALCUTT LAW LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profits and losses of CALCUTT LAW LTD. You consider that CALCUTT 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 accounts of CALCUTT 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 accounts. Harper Tovey Limited 10a Farleigh Road Keynsham Bristol BS31 2QF
25 August 2026
CALCUTT LAW LTDCompany No. 11467152
Balance sheet as at 31 July 2026
20262025
Note££
Fixed assets
Tangible assets42,6222,051
2,6222,051
Current assets
Debtors511,35422,503
Cash at bank and in hand92,32397,505
103,677120,008
Creditors: amounts falling due within one year6(48,168)(58,899)
Net current assets55,50961,109
Total assets less current liabilities58,13163,160
Deferred tax(610)(470)
Net assets57,52162,690
Capital and reserves
Called up share capital1616
Profit and loss account57,50562,674
Shareholders' funds57,52162,690
 
For the year ending 31 July 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
 
These accounts were approved and signed by the director on 27 August 2026 __________________________________________________ H L Calcutt
CALCUTT LAW LTDCompany No. 11467152
Notes to the accounts
 
1 Accounting policies
 
1.1 Basis of preparation
 
The accounts have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities and the Companies Act 2006.
 
1.2 Turnover
 
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
 
1.3 Tangible fixed assets
 
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided to write down the cost of tangible fixed assets, on a straight line basis, to their residual values over their estimated useful lives as follows:  
Computers20% Straight Line Basis
 
2 Average number of employees
 
The average number of employees during the year was: 3 (2025: 3).
 
3 Tax on profit
 
££
20262025
UK corporation tax30,88435,488
Deferred tax140(215)
31,02435,273
CALCUTT LAW LTDCompany No. 11467152
Notes to the accounts
 
4 Tangible Assets
 
Computer equipmentTotal
££
Cost
As at 1 August 20256,8626,862
Additions878878
Disposals(790)(790)
As at 31 July 20266,9506,950
Depreciation
As at 1 August 20254,8114,811
Charged in year275275
Disposals(758)(758)
As at 31 July 20264,3284,328
Net book value
As at 31 July 20262,6222,622
As at 1 August 20252,0512,051
 
5 Debtors
20262025
££
Trade debtors11,35120,160
Accrued income and prepayments-343
Other debtors32,000
11,35422,503
 
6 Creditors: amounts falling due within one year
20262025
££
Other taxes and social security payable45,64550,690
Loans from directors-3,805
Other creditors2602,236
Accruals and deferred income2,2632,168
48,16858,899