At the start of the financial year there was a balance due to the director of £430. During the year, the company advanced £4,645 to the director resulting in a balance due at the year end of £4,215. There was no interest charged on the loan, there is no fixed date for repayment and the balance is included in current assets (2025: Brought forward balance due of £3,245, repayments of £3,675, balance outstanding of £430 included in current liabilities at the year end).

The average number of persons, including directors, employed by the company during the year was as follows:

1541 : Law Accountants Limited is a private company limited by shares incorporated in Scotland. The registered office is 13/3 Watson Crescent, Edinburgh, EH11 1HB.

For the year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true