Westbrook Law Ltd - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 08759319 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2021

for

Westbrook Law Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N C Kuruveykkandy

A H SHAHUL HAMEED

SECRETARY:

REGISTERED OFFICE:

283 High Street North

London

E12 6SL

REGISTERED NUMBER:

08759319 (England and Wales)

ACCOUNTANTS:

Clear Book Accountants

1C Bourn Court

Southend Road

Woodford Green

Ilford

Essex

IG8 8HD

FIXED ASSETS

Intangible assets

4

60,000

60,000

Tangible assets

5

4,592

1,990

64,592

61,990

CURRENT ASSETS

Debtors

6

90,936

57,327

Cash at bank

6,384

21,352

97,320

78,679

CREDITORS

Amounts falling due within one year

7

8,572

4,232

NET CURRENT ASSETS

88,748

74,447

TOTAL ASSETS LESS CURRENT LIABILITIES

153,340

136,437

CREDITORS

Amounts falling due after more than one year

8

106,042

106,215

NET ASSETS

47,298

30,222

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

47,198

30,122

47,298

30,222

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2021 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 26 August 2022 and were signed on its behalf by:

A H SHAHUL HAMEED - Director

1.	STATUTORY INFORMATION

Westbrook Law Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

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 2 (2020 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2020

and 30 November 2021

60,000

NET BOOK VALUE

At 30 November 2021

60,000

At 30 November 2020

60,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2020

6,037

Additions

3,000

At 30 November 2021

9,037

DEPRECIATION

At 1 December 2020

4,047

Charge for year

398

At 30 November 2021

4,445

NET BOOK VALUE

At 30 November 2021

4,592

At 30 November 2020

1,990

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.21

30.11.20

£

£

Other debtors

90,936

57,327

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.21

30.11.20

£

£

Trade creditors

-

(1

)

Taxation and social security

8,572

4,233

8,572

4,232

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.21

30.11.20

£

£

Bank loans

45,827

-

Other creditors

60,215

106,215

106,042

106,215

30.11.21

30.11.20

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

45,827

-