Registration number: 13989741

Asenda Law Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Asenda Law Ltd

Company Information

Directors

Mr B P Prangell Mr T J Broster

Registered office

9 Alexandra Road West Kirby Wirral CH48 0RT

Asenda Law Ltd

(Registration number: 13989741)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	5,096	6,079
Current assets
Stocks	5	12,029	5,082
Debtors	6	362,074	201,102
Cash at bank and in hand		427,726	585,865
		801,829	792,049
Creditors: Amounts falling due within one year	7	(201,903)	(179,695)
Net current assets		599,926	612,354
Total assets less current liabilities		605,022	618,433
Provisions for liabilities		(1,255)	(1,520)
Net assets		603,767	616,913
Capital and reserves
Called up share capital	8	115	115
Retained earnings		603,652	616,798
Shareholders' funds		603,767	616,913

For the financial year ending 31 March 2026 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 October 2026 and signed on its behalf by:
 

......................................... Mr B P Prangell Director

Asenda Law Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
9 Alexandra Road
West Kirby
Wirral
CH48 0RT

These financial statements were authorised for issue by the Board on 5 October 2026.

2	Accounting policies

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents the value of services provided to customers, net of VAT. Turnover is recognised upon delivery of the service.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Asenda Law Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Cost includes the purchase price and any directly attributable costs incurred in bringing the asset to the location and condition necessary for it to operate.

Where an item of tangible fixed assets comprises major components with different useful economic lives, the
components are accounted for as separate items. However, the directors have reviewed the group's assets and
believe that there are currently no material components with shorter useful lives than the underlying principal
assets.

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at each balance sheet date.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, Fittings, Tools and Equipment	40% on cost

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at face value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Asenda Law Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 4).

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2025	16,716	16,716
Additions	5,412	5,412
At 31 March 2026	22,128	22,128
Depreciation
At 1 April 2025	10,637	10,637
Charge for the year	6,395	6,395
At 31 March 2026	17,032	17,032
Carrying amount
At 31 March 2026	5,096	5,096
At 31 March 2025	6,079	6,079

5

Stocks

	2026 £	2025 £
Work in progress	12,029	5,082

6

Debtors

Current	2026 £	2025 £
Trade debtors	145,663	93,263
Prepayments	130,973	97,839
Other debtors	85,438	10,000
	362,074	201,102

Asenda Law Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	14,478	13,759
Taxation and social security	180,633	163,810
Accruals and deferred income	796	826
Other creditors	5,996	1,300
	201,903	179,695

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
A Ordinary Share of £1 each	75	75	75	75
B Ordinary Share of £1 each	40	40	40	40
	115	115	115	115

9	Transactions with directors

2026	At 1 April 2025 £	Advances to directors £	Repayments by director £	At 31 March 2026 £
Director's loan account, repayable on demand, interest charged at the official rate	10,000	86,588	(11,150)	85,438

2025	At 1 April 2024 £	Advances to director £	At 31 March 2025 £
Director's loan account, repayable on demand, interest charged at the official rate	-	10,000	10,000