Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-04-01falseNo description of principal activity6654falsetruefalse OC430143 2024-04-01 2025-03-31 OC430143 2023-04-01 2024-03-31 OC430143 2025-03-31 OC430143 2024-03-31 OC430143 c:Buildings c:ShortLeaseholdAssets 2024-04-01 2025-03-31 OC430143 c:Buildings c:ShortLeaseholdAssets 2025-03-31 OC430143 c:Buildings c:ShortLeaseholdAssets 2024-03-31 OC430143 c:FurnitureFittings 2024-04-01 2025-03-31 OC430143 c:FurnitureFittings 2025-03-31 OC430143 c:FurnitureFittings 2024-03-31 OC430143 c:FurnitureFittings c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC430143 c:ComputerEquipment 2024-04-01 2025-03-31 OC430143 c:ComputerEquipment 2025-03-31 OC430143 c:ComputerEquipment 2024-03-31 OC430143 c:ComputerEquipment c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC430143 c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC430143 c:Goodwill 2025-03-31 OC430143 c:Goodwill 2024-03-31 OC430143 c:CurrentFinancialInstruments 2025-03-31 OC430143 c:CurrentFinancialInstruments 2024-03-31 OC430143 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC430143 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC430143 d:FRS102 2024-04-01 2025-03-31 OC430143 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC430143 d:FullAccounts 2024-04-01 2025-03-31 OC430143 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC430143 c:WithinOneYear 2025-03-31 OC430143 c:WithinOneYear 2024-03-31 OC430143 c:BetweenOneFiveYears 2025-03-31 OC430143 c:BetweenOneFiveYears 2024-03-31 OC430143 2 2024-04-01 2025-03-31 OC430143 c:Goodwill c:OwnedIntangibleAssets 2024-04-01 2025-03-31 OC430143 d:PartnerLLP3 2024-04-01 2025-03-31 OC430143 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Registered number: OC430143














ATKINS DELLOW LLP
Unaudited
 FINANCIAL STATEMENTS
FOR THE YEAR ENDED  31 MARCH 2025

 
ATKINS DELLOW LLP
 

Contents



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 9


 
ATKINS DELLOW LLP
Registered number:OC430143

Statement of Financial Position
As at 31 March 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 4 
49,300
55,100

Tangible assets
 5 
74,021
74,120

Current assets
  

Debtors
 6 
1,081,588
829,393

Cash at bank and in hand
  
12,700,440
10,501,321

  
13,782,028
11,330,714

Current liabilities
  

Creditors: amounts falling due within one year
 7 
(13,150,457)
(11,170,098)

Net current assets
  
 
 
631,571
 
 
160,616

  

Net assets
  
754,892
289,836


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 8 
754,892
289,836

  
754,892
289,836


Total members' interests
  

Loans and other debts due to members
 8 
754,892
289,836

  
754,892
289,836


Page 1

 
ATKINS DELLOW LLP
Registered number:OC430143
    
Statement of Financial Position (continued)
As at 31 March 2025

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 5 August 2025.




R Dellow
Designated member

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
ATKINS DELLOW LLP
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025

1.


General information

Atkins Dellow LLP (the "LLP") is a limited liability partnership registered in England and Wales with its registered office and business address at Low Green Barn, Nowton, Bury St Edmunds, Suffolk, IP29 5ND.

The principal activity of the LLP was providing legal and administrative services.
The functional and presentational currency of the LLP is £ sterling. 

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 following principal accounting policies have been applied:

 
2.2

Turnover

Turnover 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. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts and value added tax.

Turnover arising from professional services is recognised as the services are provided, assessed at fair value.
 
 
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.

 
2.4

Interest income

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

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method.

 
2.6

Pensions

The LLP contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the LLP pays a fixed contribution into a separate entity. Once the contributions have been paid the LLP has no further payment obligations.
The contributions are recongised as an expense in the profit or loss when they fall due. Amounts not paid are shown in the accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the LLP in independently administered funds.

Page 3

 
ATKINS DELLOW LLP
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025

2.Accounting policies (continued)

 
2.7

Taxation

Taxation on all partnership profits is solely the personal liability of the members. Consequently, no
taxation arising in the partnership is accounted for in these financial statements.

 
2.8

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 presented in the Reconciliation of Members' Interests'.

 
2.9

Intangible assets

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Comprehensive Income over its useful economic life.
The LLP amortises goodwill on a straight line basis over ten years. 

 
2.10

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.
At each reporting date the LLP assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Page 4

 
ATKINS DELLOW LLP
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025

2.Accounting policies (continued)


2.10
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 the following basis:

Short-term leasehold property
-
Fixtures and fittings
-
20%
straight line
Computer equipment
-
33%
straight line

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.

 
2.11

Basic financial instruments


The LLP only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, and loans with related parties.
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.
Cash and cash equivalents comprise cash balances and call deposits.


3.


Employees

The average monthly number of employees, including members, during the year was 66 (2024 - 54).


Page 5

 
ATKINS DELLOW LLP
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025

4.


Intangible assets




Goodwill

£



Cost


At 1 April 2024
58,000



At 31 March 2025

58,000



Amortisation


At 1 April 2024
2,900


Charge for the year on owned assets
5,800



At 31 March 2025

8,700



Net book value



At 31 March 2025
49,300



At 31 March 2024
55,100



Page 6

 
ATKINS DELLOW LLP
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025

5.


Tangible fixed assets





Short-term leasehold property
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost


At 1 April 2024
6,689
104,142
59,804
170,635


Additions
1,828
23,348
10,752
35,928



At 31 March 2025

8,517
127,490
70,556
206,563



Depreciation


At 1 April 2024
3,390
57,431
35,694
96,515


Charge for the year on owned assets
1,673
21,187
13,167
36,027



At 31 March 2025

5,063
78,618
48,861
132,542



Net book value



At 31 March 2025
3,454
48,872
21,695
74,021



At 31 March 2024
3,299
46,711
24,110
74,120


6.


Debtors

2025
2024
£
£


Trade debtors
383,289
122,137

Other debtors
6,000
6,000

Prepayments and accrued income
692,300
701,257

1,081,589
829,394


Page 7

 
ATKINS DELLOW LLP
 
 
Notes to the Financial Statements
For the Year Ended 31 March 2025

7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank overdraft
755
4,352

Bank loans
329,590
249,219

Other loans
23,892
233,947

Trade creditors
12,432,064
10,421,470

Taxation and social security
262,028
167,362

Other creditors
9,844
6,018

Accruals and deferred income
92,284
87,730

13,150,457
11,170,098


The bank overdraft and bank loans are secured by a fixed and floating charge over the assets of the LLP and by personal guarantees provided by its members.


8.


Loans and other debts due to members


2025
2024
£
£



Other amounts due to members
754,892
289,836

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

2025
2024
£
£



Falling due within one year
754,892
289,836

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

Page 8

 
ATKINS DELLOW 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
74,350
92,200

Later than 1 year and not later than 5 years
52,250
97,373

126,600
189,573

 
Page 9