Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falseprovision of legal services.43truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC371637 2024-04-01 2025-03-31 OC371637 2023-04-01 2024-03-31 OC371637 2025-03-31 OC371637 2024-03-31 OC371637 c:FurnitureFittings 2024-04-01 2025-03-31 OC371637 c:FurnitureFittings 2025-03-31 OC371637 c:FurnitureFittings 2024-03-31 OC371637 c:FurnitureFittings c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC371637 c:CurrentFinancialInstruments 2025-03-31 OC371637 c:CurrentFinancialInstruments 2024-03-31 OC371637 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC371637 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC371637 c:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-04-01 2025-03-31 OC371637 c:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2025-03-31 OC371637 d:FRS102 2024-04-01 2025-03-31 OC371637 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC371637 d:AbridgedAccounts 2024-04-01 2025-03-31 OC371637 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC371637 c:WithinOneYear 2025-03-31 OC371637 c:WithinOneYear 2024-03-31 OC371637 2 2024-04-01 2025-03-31 OC371637 d:PartnerLLP1 2024-04-01 2025-03-31 OC371637 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC371637 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC371637 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC371637 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC371637 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC371637









CORBIN & HASSAN (UK) LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
CORBIN & HASSAN (UK) LLP
REGISTERED NUMBER: OC371637

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2025
2024
2024
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
311
415

  
311
415

Current assets
  

Debtors: amounts falling due within one year
 5 
66,251
53,594

Cash at bank and in hand
 6 
7,960
5,208

  
74,211
58,802

Creditors: Amounts Falling Due Within One Year
 7 
(19,311)
(21,022)

Net current assets
  
 
 
54,900
 
 
37,780

Total assets less current liabilities
  
55,211
38,195

Provisions for liabilities
  

Other provisions
  
(6,123)
-

  
 
 
(6,123)
 
 
-

Net assets
  
49,088
38,195


Represented by:
  

Loans and other debts due to members within one year
  

Members' capital classified as a liability
  
26,836
15,943

  
26,836
15,943

Members' other interests
  

Members' capital classified as equity
  
22,252
22,252

  
 
22,252
 
22,252

  
49,088
38,195


Total members' interests
  

Loans and other debts due to members
  
26,836
15,943

Members' other interests
  
22,252
22,252

  
49,088
38,195


The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime.
Page 1

 
CORBIN & HASSAN (UK) LLP
REGISTERED NUMBER: OC371637
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025


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 by: 




................................................
S H A Hassan
Designated member

Date: 24 July 2025

The notes on pages 4 to 9 form part of these financial statements.

Page 2

 
CORBIN & HASSAN (UK) LLP
 

RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 31 MARCH 2025






EQUITY
Members' other interests
DEBT
Loans and other debts due to members less any amounts due from members in debtors
Total members' interests
Members' capital (classified as equity)
Other reserves
Total
Members' capital (classified as debt)
Total

£
£
£
£
£

Amounts due to members
15,943

Balance at 31 March 2024
22,252
-
22,252
15,943
38,195

Profit for the year available for discretionary division among members
 
-
63,393
63,393
-
63,393

Members' interests after profit for the year
22,252
63,393
85,645
15,943
101,588

Other division of profits
-
(63,393)
(63,393)
10,893
(52,500)

Amounts due to members
26,836

Balance at 31 March 2025 
22,252
-
22,252
26,836
49,088

The notes on pages 4 to 9 form part of these financial statements.

There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests.

Page 3

 
CORBIN & HASSAN (UK) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

The entity is a limited liability partnership registered in England, registration number OC371637. The LLP's registered office and business address is: 
Patman House 
23-27 Electric Parade
George Lane
South Woodford
London
E18 2LS

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.

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 recognition

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.

Page 4

 
CORBIN & HASSAN (UK) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
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.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Pensions

Defined contribution pension plan

The LLP operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the LLP pays fixed contributions into a separate entity. Once the contributions have been paid the LLP has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the LLP in independently administered funds.

 
2.6

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 .

 
2.7

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.

Page 5

 
CORBIN & HASSAN (UK) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

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:

Fixtures and fittings
-
25%

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.

 
2.8

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.

 
2.9

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.

 
2.10

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.

 
2.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2024 - 3).

Page 6

 
CORBIN & HASSAN (UK) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 April 2024
7,549



At 31 March 2025

7,549



Depreciation


At 1 April 2024
7,134


Charge for the year on owned assets
104



At 31 March 2025

7,238



Net book value



At 31 March 2025
311



At 31 March 2024
415

Page 7

 
CORBIN & HASSAN (UK) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Trade debtors
50,245
38,658

Prepayments and accrued income
16,006
14,936

66,251
53,594



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
7,960
5,208

7,960
5,208



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Other taxation and social security
6,092
8,003

Other creditors
10,119
10,119

Accruals and deferred income
3,100
2,900

19,311
21,022



8.


Provisions





Other provision

£





Charged to profit or loss
6,123



At 31 March 2025
6,123

Page 8

 
CORBIN & HASSAN (UK) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Commitments under operating leases

At 31 March 2025 the LLP had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Not later than 1 year
9,600
9,600

9,600
9,600


10.


Controlling party

The LLP is under control of S H A Hassan by virtue of his controlling interest in the limited liability partnership.

 
Page 9