REGISTERED NUMBER: 08252820 (England and Wales)

REBECCA LOUISE LAW LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs R L Law

REGISTERED OFFICE:

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

REGISTERED NUMBER:

08252820 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

9,551

12,201

9,551

12,201

CURRENT ASSETS

Inventories

6

36,351

79,980

Debtors

7

84,337

77,887

Cash at bank and in hand

66,951

20,665

187,639

178,532

CREDITORS

Amounts falling due within one year

8

90,833

82,480

NET CURRENT ASSETS

96,806

96,052

TOTAL ASSETS LESS CURRENT LIABILITIES

106,357

108,253

CREDITORS

Amounts falling due after more than one year

9

(82,445

)

(103,736

)

PROVISIONS FOR LIABILITIES

(3,578

)

(4,241

)

NET ASSETS

20,334

276

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

20,234

176

SHAREHOLDERS' FUNDS

20,334

276

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 September 2026 and were signed by:

Mrs R L Law - Director

1.	STATUTORY INFORMATION

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

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of three years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

100,000

AMORTISATION

At 1 November 2024

and 31 October 2025

100,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

11,504

18,966

11,360

41,830

DEPRECIATION

At 1 November 2024

4,033

14,935

10,661

29,629

Charge for year

1,494

806

350

2,650

At 31 October 2025

5,527

15,741

11,011

32,279

NET BOOK VALUE

At 31 October 2025

5,977

3,225

349

9,551

At 31 October 2024

7,471

4,031

699

12,201

6.	INVENTORIES

31.10.25

31.10.24

£

£

Stocks

36,351

79,980

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

14,096

1,059

Directors' current accounts

52,036

52,623

Other taxes & social security

17,763

17,763

VAT

209

806

Prepayments and accrued income

233

5,636

84,337

77,887

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

40,474

32,939

Trade creditors

848

6,071

Taxation and social security

45,378

39,735

Other creditors

4,133

3,735

90,833

82,480

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

82,445

103,736

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

Mrs R L Law

Balance outstanding at start of year

52,623

52,630

Amounts advanced

111,918

38,443

Amounts repaid

(112,505

)

(38,450

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

52,036

52,623

11.	CONTROLLING PARTY

At the year end no members identified as ultimate controlling party.