Mr Lawrence Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03563629

Mr Lawrence Limited

Filleted Unaudited Financial Statements

31 December 2025

Mr Lawrence Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	4	43,864	44,234
Investments	5	63,557	29,374
		---------	--------
		107,421	73,608

Current assets

Debtors	6	151	5,147
Investments	7	711	85
Cash at bank and in hand		757	160
		-------	-------
		1,619	5,392

Creditors: amounts falling due within one year	8	29,163		42,647
		--------		--------
Net current liabilities			27,544	37,255
			---------	--------
Total assets less current liabilities			79,877	36,353

Creditors: amounts falling due after more than one year	9	29,700	29,700
		--------	--------
Net assets		50,177	6,653
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	50,077	6,553
	--------	-------
Shareholders funds	50,177	6,653
	--------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Mr Lawrence Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 19 September 2026 , and are signed on behalf of the board by:

Mr G S Lawrence

Director

Company registration number: 03563629

Mr Lawrence Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 20 The Causeway, Bishop's Stortford, Hertfordshire, CM23 2EJ, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Income tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Fixtures and fittings	-	25% reducing balance
Computer equipment	-	25% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Investments in joint ventures

Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
At 1 January 2025 and 31 December 2025	42,754	2,983	103,318	1,043	150,098
	--------	-------	---------	-------	---------
Depreciation
At 1 January 2025	–	2,759	102,062	1,043	105,864
Charge for the year	–	56	314	–	370
	--------	-------	---------	-------	---------
At 31 December 2025	–	2,815	102,376	1,043	106,234
	--------	-------	---------	-------	---------
Carrying amount
At 31 December 2025	42,754	168	942	–	43,864
	--------	-------	---------	-------	---------
At 31 December 2024	42,754	224	1,256	–	44,234
	--------	-------	---------	-------	---------

5. Investments

	Other investments other than loans
	£
Cost
At 1 January 2025	29,374
Additions	34,183
	--------
At 31 December 2025	63,557
	--------
Impairment
At 1 January 2025 and 31 December 2025	–
	--------

Carrying amount
At 31 December 2025	63,557
	--------
At 31 December 2024	29,374
	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	–	5,000
Other debtors	151	147
	----	-------
	151	5,147
	----	-------

7. Investments

	2025	2024
	£	£
Other investments - Interactive Investor Share Trading Account	711	85
	----	----

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	421	1,905
Other creditors	28,742	40,742
	--------	--------
	29,163	42,647
	--------	--------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	29,700	29,700
	--------	--------

10. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr G S Lawrence	( 14,199)	12,000	( 2,199)
	--------	--------	-------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr G S Lawrence	( 26,199)	12,000	( 14,199)
	--------	--------	--------

11. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Propstock Limited	–	( 8,000)	14,700	14,700
Mr Lawrence Wine Merchant Limited	–	–	15,000	15,000
	----	-------	--------	--------

During the year management fee income of £7,000 (2024 - £7,000) were paid to the company from Block Limited, a company registered in England & Wales and under the control of Mr Graham Lawrence, Ms Linda Tooher, Ms Bridie Tooher and Ms Cara Tooher. During the year management fee income of £9,000 (2024 - £13,000) were paid to the company from Dulwich Management & Letting Limited, a company registered in England & Wales and under the control of Mr Lawrence Limited . During the year management fee income of £9,000 (2024 - £10,000) were paid to the company from Propstock Limited, a company registered in England & Wales and under the control of Mr Lawrence Limited . During the year management fee income of £3,000 (2024 - £9,000) were paid to the company from Propstock Community Pubs Limited, a company registered in England & Wales and under the control of Dulwich Management & Letting Limited. At the balance sheet date a loan of £15,000 (2024 - £15,000) was owed by the company to Mr Lawrence Wine Merchant Limited, a company registered in England & Wales and under the control of Dulwich Management & Letting Limited. At the balance sheet date a loan of £14,700 (2024 - £22,700) was owed by the company to Propstock Limited, a company registered in England & Wales and under the control of Mr Lawrence Limited .

12. Ultimate controlling party

Ms Bridie Tooher and Ms Cara Tooher is in ultimate control of the company as they owns 100% of the issued share capital.