REGISTERED NUMBER: 07893066 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

A L LAW ASSOCIATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms A Lalli

REGISTERED OFFICE:

Dudley House

31 Lower Road

Harrow

HA2 0DE

REGISTERED NUMBER:

07893066 (England and Wales)

ACCOUNTANTS:

mgr SD Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

FIXED ASSETS

Tangible assets

4

64,143

90,413

CURRENT ASSETS

Stocks

115,000

111,499

Debtors

5

322,323

273,218

Cash at bank

119,061

83,442

556,384

468,159

CREDITORS

Amounts falling due within one year

6

(221,653

)

(142,961

)

NET CURRENT ASSETS

334,731

325,198

TOTAL ASSETS LESS CURRENT LIABILITIES

398,874

415,611

CREDITORS

Amounts falling due after more than one year

7

(12,690

)

(19,888

)

PROVISIONS FOR LIABILITIES

11

(22,603

)

(22,603

)

NET ASSETS

363,581

373,120

CAPITAL AND RESERVES

Called up share capital

12

1

1

Retained earnings

363,580

373,119

SHAREHOLDERS' FUNDS

363,581

373,120

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 23 September 2026 and were signed by:

Ms A Lalli - Director

1.	STATUTORY INFORMATION

A L Law Associates 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

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

Tangible fixed assets

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

Improvements to property

-

evenly over the period of the lease

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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 balance sheet date.

Deferred tax

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 NIL (2024 - 6 ).

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

140,356

19,816

11,456

171,628

Additions

-

1,045

1,089

2,134

At 31 December 2025

140,356

20,861

12,545

173,762

DEPRECIATION

At 1 January 2025

62,969

7,595

10,651

81,215

Charge for year

23,018

4,848

538

28,404

At 31 December 2025

85,987

12,443

11,189

109,619

NET BOOK VALUE

At 31 December 2025

54,369

8,418

1,356

64,143

At 31 December 2024

77,387

12,221

805

90,413

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

194,680

146,990

Other debtors

127,643

126,228

322,323

273,218

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts (see note 8)

12,257

12,234

Trade creditors

70,187

22,608

Taxation and social security

30,319

62,622

Other creditors

108,890

45,497

221,653

142,961

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans (see note 8)

12,690

19,888

8.

LOANS

An analysis of the maturity of loans is given below:

31.12.25

31.12.24

£

£

Amounts falling due within one year or on demand:

Bank loans

12,257

12,234

Amounts falling due between one and two years:

Bank loans - 1-2 years

12,690

12,258

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

7,630

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

-

25,000

Between one and five years

-

46,333

-

71,333

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank loans

24,947

32,122

The bank loans have been secured by way of fixed and floating charges over any freehold and leasehold property owned by the company; or in which the company holds interest.

11.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

Accelerated capital allowances

22,603

22,603

Deferred

tax

£

Balance at 1 January 2025

22,603

Balance at 31 December 2025

22,603

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1

ordinary

£1

1

1

13.	PENSION COMMITMENTS

The company makes payments to a defined contribution scheme on behalf of it's employees. Amounts charged to the profit and loss account were £3,485 for the year (2024: £3,157) There were outstanding contributions of £634 (2024: £616) at the balance sheet date.