Company Registration No. 09875030 (England and Wales)
Oriel Law Limited
Unaudited accounts
for the year ended 30 November 2025
Oriel Law Limited
Unaudited accounts
Contents
Oriel Law Limited
Company Information
for the year ended 30 November 2025
Company Number
09875030 (England and Wales)
Registered Office
167-169 GREAT PORTLAND STREET
5TH FLOOR
LONDON
W1W 5PF
ENGLAND
Accountants
Taxez
5 South Charlotte Street
Edinburgh
EH2 4AN
Oriel Law Limited
Statement of financial position
as at 30 November 2025
Investments
319,286
272,175
Cash at bank and in hand
91,758
79,812
Creditors: amounts falling due within one year
16,913
(9,115)
Net current assets
108,671
97,344
Total assets less current liabilities
427,957
369,519
Provisions for liabilities
Deferred tax
(13,965)
(9,764)
Net assets
413,992
359,755
Called up share capital
1
1
Fair value reserve
73,500
51,389
Profit and loss account
340,491
308,365
Shareholders' funds
413,992
359,755
For the year ending 30 November 2025 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 his 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. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 August 2026 and were signed on its behalf by
Ashok Ghosh
Director
Company Registration No. 09875030
Oriel Law Limited
Notes to the Accounts
for the year ended 30 November 2025
Oriel Law Limited is a private company, limited by shares, registered in England and Wales, registration number 09875030. The registered office is 167-169 GREAT PORTLAND STREET, 5TH FLOOR, LONDON, W1W 5PF, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% on cost
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Oriel Law Limited
Notes to the Accounts
for the year ended 30 November 2025
4
Tangible fixed assets
Computer equipment
5
Investments
Other investments
Valuation at 1 December 2024
272,175
Fair value adjustments
22,111
Valuation at 30 November 2025
319,286
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
26,335
6,726
Loans from directors
(50,000)
-
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).