Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-312023-04-01falseSolicitors45falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC377205 2023-04-01 2024-03-31 OC377205 2022-04-01 2023-03-31 OC377205 2024-03-31 OC377205 2023-03-31 OC377205 c:Buildings c:LongLeaseholdAssets 2023-04-01 2024-03-31 OC377205 c:Buildings c:LongLeaseholdAssets 2024-03-31 OC377205 c:Buildings c:LongLeaseholdAssets 2023-03-31 OC377205 c:PlantMachinery 2023-04-01 2024-03-31 OC377205 c:PlantMachinery 2024-03-31 OC377205 c:PlantMachinery 2023-03-31 OC377205 c:PlantMachinery c:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 OC377205 c:OfficeEquipment 2023-04-01 2024-03-31 OC377205 c:OfficeEquipment 2024-03-31 OC377205 c:OfficeEquipment 2023-03-31 OC377205 c:OfficeEquipment c:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 OC377205 c:ComputerEquipment 2023-04-01 2024-03-31 OC377205 c:ComputerEquipment 2024-03-31 OC377205 c:ComputerEquipment 2023-03-31 OC377205 c:ComputerEquipment c:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 OC377205 c:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 OC377205 c:CurrentFinancialInstruments 2024-03-31 OC377205 c:CurrentFinancialInstruments 2023-03-31 OC377205 c:Non-currentFinancialInstruments 2024-03-31 OC377205 c:Non-currentFinancialInstruments 2023-03-31 OC377205 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC377205 c:CurrentFinancialInstruments c:WithinOneYear 2023-03-31 OC377205 d:FRS102 2023-04-01 2024-03-31 OC377205 d:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 OC377205 d:FullAccounts 2023-04-01 2024-03-31 OC377205 d:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC377205 d:PartnerLLP1 2023-04-01 2024-03-31 OC377205 c:FurtherSpecificReserve2ComponentTotalEquity 2024-03-31 OC377205 c:FurtherSpecificReserve2ComponentTotalEquity 2023-03-31 OC377205 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC377205 c:FurtherSpecificReserve3ComponentTotalEquity 2023-03-31 OC377205 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: OC377205










CERTUS SOLICITORS LLP








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
CERTUS SOLICITORS LLP
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE MEMBERS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CERTUS SOLICITORS LLP
FOR THE YEAR ENDED 31 MARCH 2024

In order to assist you to fulfil your duties under the Companies Act 2006, as applied to LLPs, we have prepared for your approval the financial statements of Certus Solicitors LLP for the year ended 31 March 2024 which comprise the Balance sheet and the related notes from the entity's accounting records and from information and explanations you have given to us.
 

This report is made solely to the members in accordance with the terms of our agreement. Our work has been undertaken solely to prepare for your approval the financial statements of Certus Solicitors LLP and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Certus Solicitors LLP and its  members for our work or for this report.
 
 
It is your duty to ensure that Certus Solicitors LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the entity's assets, liabilities, financial position and profit. You consider that Certus Solicitors LLP is exempt from the statutory audit requirement for the year.
 
 
We have not been instructed to carry out an audit or review of the financial statements of Certus Solicitors LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.







Shipleys Tax Planning
 

30 January 2025
Page 1

 
CERTUS SOLICITORS LLP
REGISTERED NUMBER: OC377205

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
24,746
25,906

  
24,746
25,906

Current assets
  

Debtors: amounts falling due after more than one year
 5 
37,665
17,665

Debtors: amounts falling due within one year
 5 
87,120
48,744

Cash at bank and in hand
 6 
45,934
61,195

  
170,719
127,604

Creditors: Amounts Falling Due Within One Year
 7 
(14,811)
(38,161)

Net current assets
  
 
 
155,908
 
 
89,443

Total assets less current liabilities
  
180,654
115,349

  

Net assets
  
180,654
115,349


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 8 
(119)
-

  
(119)
-

Members' other interests
  

Other reserves classified as equity
  
180,773
115,349

  
 
180,773
 
115,349

  
180,654
115,349


Total members' interests
  

Loans and other debts due to members
 8 
(119)
-

Members' other interests
  
180,773
-

  
180,654
-


Page 2

 
CERTUS SOLICITORS LLP
REGISTERED NUMBER: OC377205

BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime.

The entity was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.

The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the members and were signed on their behalf on 30 January 2025.






Naheem Anwar
Designated member

The notes on pages 4 to 8 form part of these financial statements.

Certus Solicitors LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of changes in equity.

Page 3

 
CERTUS SOLICITORS LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Certus Solicitors LLP is an LLP domiciled in England and Wales, registration number OC377205. The registered office address is 33 Manor Row, Bradford, BD1 4PS.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the LLP's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the LLP will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the LLP as lessee

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

Page 4

 
CERTUS SOLICITORS LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

Division and distribution of profits

A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.

An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.

The LLP divides profits automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in .

In the event of the LLP making losses, the loss is recognised as a credit amount of 'Members' remuneration charged as an expense where it is automatically divided or as a debit within equity under 'Other reserves' if not divided automatically.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Long-term leasehold property
-
Plant and machinery
-
20%
Office equipment
-
20%
Computer equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 5

 
CERTUS SOLICITORS LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

2024
2023
£
£

Wages and salaries
27,193
47,570

Social security costs
5,479
13,236

32,672
60,806


The average monthly number of employees, including directors, during the year was 4 (2023 - 5).


4.


Tangible fixed assets





Long-term leasehold property
Plant and machinery
Office equipment
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 April 2023
20,000
870
10,580
8,496
39,946


Additions
-
-
454
1,794
2,248



At 31 March 2024

20,000
870
11,034
10,290
42,194



Depreciation


At 1 April 2023
-
522
5,450
8,068
14,040


Charge for the year on owned assets
-
174
2,207
1,027
3,408



At 31 March 2024

-
696
7,657
9,095
17,448



Net book value



At 31 March 2024
20,000
174
3,377
1,195
24,746



At 31 March 2023
20,000
348
5,130
428
25,906

Page 6

 
CERTUS SOLICITORS LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£

Due after more than one year

Other debtors
37,665
17,665

37,665
17,665


2024
2023
£
£

Due within one year

Trade debtors
22,713
32,437

Amounts owed by group undertakings
48,100
-

Prepayments and accrued income
16,307
16,307

87,120
48,744



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
45,934
61,195

45,934
61,195



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
154
100

Other taxation and social security
340
25,228

Other creditors
4,616
4,632

Accruals and deferred income
9,701
8,201

14,811
38,161


Page 7

 
CERTUS SOLICITORS LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Loans and other debts due to members


2024
2023
£
£



Other amounts due to members
119
-

119
-

Loans and other debts due to members may be further analysed as follows:

2024
2023
£
£



Falling due within one year
119
-

119
-

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.


9.


Related party transactions

At the balance sheet date, Cepro Ltd, a company owned by the member Naheem Anwar owed the LLP £17,665 (2023: £17,665).


10.


Controlling party

Naheem Anwar is the controlling party.


Page 8