Company registration number: SC611857
Annual report and unaudited financial statements
for the year ended 31 January 2026
for
Lesley Anderson Law Limited
Pages for filing with the Registrar
Company registration number: SC611857
Lesley Anderson Law Limited
Balance sheet
as at 31 January 2026
31 Jan 26 31 Jan 25
Note £ £ £ £
Fixed assets
Tangible assets 4 394,728 391,915
394,728 391,915
Current assets
Debtors 166,434 142,363
Cash at bank and in hand 826,722 591,407
993,156 733,770
Creditors: amounts falling due within one year
(203,241) (225,147)
Net current assets 789,915 508,623
Total assets less current liabilities 1,184,643 900,538
Creditors: Amounts falling due after more than one year
- (3,334)
Provisions for liabilities (3,527) (4,637)
NET ASSETS 1,181,116 892,567
Capital and reserves
Called up share capital 1 1
Profit and loss account 1,181,115 892,566
TOTAL EQUITY 1,181,116 892,567
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 January 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC611857
Lesley Anderson Law Limited
Balance sheet - continued
as at 31 January 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Ms L Anderson, Director
26 October 2026
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Lesley Anderson Law Limited
Notes to the financial statements
for the year ended 31 January 2026
1 Company information
Lesley Anderson Law Limited is a private company registered in Scotland. Its registered number is SC611857. The company is limited by shares. Its registered office is 25 Vicar Street, Falkirk, Stirlingshire, FK1 1LL.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold land and buildings:
Freehold property - None
Plant and machinery etc.:
Leasehold Improvements - 25% straight line
Fixtures & fittings - 25% straight line
Computer equipment - 25% straight line
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Lesley Anderson Law Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
2 Accounting policies - continued
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade debtors and creditors. These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income. Classification of financial liabilities 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 company after deducting all of its liabilities. Basic financial liabilities Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.





















Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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.
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Lesley Anderson Law Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
2 Accounting policies - continued
Deferred taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 10 (2025 - 9).
4 Tangible fixed assets
Freehold land and buildings

Plant and machinery etc.

Totals
£ £ £
Cost
At 1 February 2025 373,364 39,375 412,739
Additions 6,938 3,920 10,858
At 31 January 2026 380,302 43,295 423,597
Depreciation
At 1 February 2025 - 20,824 20,824
Charge for year - 8,045 8,045
At 31 January 2026 - 28,869 28,869
Net book value
At 31 January 2026 380,302 14,426 394,728
At 31 January 2025 373,364 18,551 391,915
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