Company No: 08981177 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Current assets
Debtors	3	4,132		8,524
Cash at bank and in hand		17,640		10,250
		21,772		18,774
Creditors: amounts falling due within one year	4	( 7,324)		( 7,666)
Net current assets		14,448		11,108
Total assets less current liabilities		14,448		11,108
Net assets		14,448		11,108
Capital and reserves
Called-up share capital		0		0
Profit and loss account		14,448		11,108
Total shareholders' funds		14,448		11,108

For the financial year ending 30 April 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Anglo-Australasian Lawyers Society Limited (registered number: 08981177) were approved and authorised for issue by the Board of Directors on 30 October 2026. They were signed on its behalf by:

G J Mulley Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Anglo-Australasian Lawyers Society Limited (the Company) is a private company, limited by guarantee, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is London Fruit & Wool Exchange, Duval Square, London, E1 6PW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

1.2 Income and expenditure

Income and expenses are included in the financial statements as they become receivable or due.

Expenses include VAT where applicable as the company cannot reclaim it.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	5		5

3. Debtors

	2026		2025
	£		£
Corporation tax	128		123
Other debtors	4,004		8,401
	4,132		8,524

4. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	0		1,084
Taxation and social security	782		0
Other creditors	6,542		6,582
	7,324		7,666

The directors consider that the carrying amount of trade payables approximates to their fair value.

5. Related party transactions

At the year end the company owed £4,742 (2025 - £4,742) to the directors of the company, in respect of interest free loans which are repayable on demand.

6. Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.