Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-311517truetrue2024-04-01falseNo description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC341917 2024-04-01 2025-03-31 OC341917 2022-10-01 2024-03-31 OC341917 2025-03-31 OC341917 2024-03-31 OC341917 c:PlantMachinery 2024-04-01 2025-03-31 OC341917 c:PlantMachinery 2025-03-31 OC341917 c:PlantMachinery 2024-03-31 OC341917 c:PlantMachinery c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC341917 c:MotorVehicles 2024-04-01 2025-03-31 OC341917 c:MotorVehicles 2025-03-31 OC341917 c:MotorVehicles 2024-03-31 OC341917 c:MotorVehicles c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC341917 c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC341917 c:Goodwill 2025-03-31 OC341917 c:Goodwill 2024-03-31 OC341917 c:CurrentFinancialInstruments 2025-03-31 OC341917 c:CurrentFinancialInstruments 2024-03-31 OC341917 c:Non-currentFinancialInstruments 2025-03-31 OC341917 c:Non-currentFinancialInstruments 2024-03-31 OC341917 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC341917 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC341917 c:Non-currentFinancialInstruments c:AfterOneYear 2025-03-31 OC341917 c:Non-currentFinancialInstruments c:AfterOneYear 2024-03-31 OC341917 d:FRS102 2024-04-01 2025-03-31 OC341917 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC341917 d:FullAccounts 2024-04-01 2025-03-31 OC341917 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC341917 c:WithinOneYear 2025-03-31 OC341917 c:WithinOneYear 2024-03-31 OC341917 c:BetweenOneFiveYears 2025-03-31 OC341917 c:BetweenOneFiveYears 2024-03-31 OC341917 2 2024-04-01 2025-03-31 OC341917 d:PartnerLLP2 2024-04-01 2025-03-31 OC341917 d:PartnerLLP3 2024-04-01 2025-03-31 OC341917 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC341917 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC341917 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC341917










PAUL ROBINSON PARTNERSHIP (UK) LLP








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
PAUL ROBINSON PARTNERSHIP (UK) LLP
REGISTERED NUMBER: OC341917

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 6 
8,313
47,776

  
8,313
47,776

Current assets
  

Debtors: amounts falling due within one year
 7 
259,329
271,801

Cash at bank and in hand
  
117,893
111,810

  
377,222
383,611

Creditors: Amounts Falling Due Within One Year
 8 
(168,812)
(156,076)

Net current assets
  
 
 
208,410
 
 
227,535

Total assets less current liabilities
  
216,723
275,311

Creditors: amounts falling due after more than one year
 9 
(42,666)
-

  
174,057
275,311

  

Net assets
  
174,057
275,311


Represented by:
  

Loans and other debts due to members within one year
  

Members' capital classified as a liability
  
170,666
256,000

Other Amounts
  
3,391
19,311

  
174,057
275,311

  

  
174,057
275,311


Total members' interests
  

Loans and other debts due to members
  
174,057
275,311

  
174,057
275,311


Page 1

 
PAUL ROBINSON PARTNERSHIP (UK) LLP
REGISTERED NUMBER: OC341917
    
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 income statement 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 8 August 2025.




................................................
Simon Nicholas
................................................
Craig Liversidge
Designated member
Designated member

The notes on pages 3 to 8 form part of these financial statements.

Paul Robinson Partnership (UK) 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 2

 
PAUL ROBINSON PARTNERSHIP (UK) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Paul Robinson Partnership (UK) LLP is an limited liability partnership incorporated in England and Wales, registration number OC341917. The registered office 6 Octagon Business Park, Hospital Road, Little Plumstead, Norwich, Norfolk, NR13 5FH. 

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 financial statements are presented in sterling which is the functional currency of the LLP and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover 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 turnover 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.

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.

Page 3

 
PAUL ROBINSON PARTNERSHIP (UK) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

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 Statement of financial position. The assets of the plan are held separately from the LLP in independently administered funds.

 
2.7

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 the Profit and Loss Statement .

 
2.8

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.9

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 4

 
PAUL ROBINSON PARTNERSHIP (UK) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.9
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Plant and machinery
-
15% and 30% reducing balance
Motor vehicles
-
25% reducing balance

 
2.10

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.

 
2.11

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.

 
2.12

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.

  
2.13

Capital

The Capital Requirement of the LLP is detemined by the Members and subject to regular review. Each member is required to subscribe a proportion of this capital, known as memebers share. Members are paid interest on their capital. 


3.


Employees

The average monthly number of employees, including directors, during the year was 15 (2024 - 17).


4.


Information in relation to members

2025
2024
£
£




Paid under terms of the LLP agreement
245,225
433,234

245,225
433,234




Page 5

 
PAUL ROBINSON PARTNERSHIP (UK) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Intangible assets




Goodwill

£



Cost


At 1 April 2024
38,000



At 31 March 2025

38,000



Amortisation


At 1 April 2024
38,000



At 31 March 2025

38,000



Net book value



At 31 March 2025
-



At 31 March 2024
-



Page 6

 
PAUL ROBINSON PARTNERSHIP (UK) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 April 2024
92,711
50,120
142,831


Additions
1,375
-
1,375


Disposals
-
(50,120)
(50,120)



At 31 March 2025

94,086
-
94,086



Depreciation


At 1 April 2024
82,525
12,530
95,055


Charge for the year on owned assets
3,248
-
3,248


Disposals
-
(12,530)
(12,530)



At 31 March 2025

85,773
-
85,773



Net book value



At 31 March 2025
8,313
-
8,313



At 31 March 2024
10,186
37,590
47,776


7.


Debtors

2025
2024
£
£


Trade debtors
236,365
254,328

Prepayments and accrued income
22,964
17,473

259,329
271,801


Page 7

 
PAUL ROBINSON PARTNERSHIP (UK) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
10,227
10,189

Amounts owed to former members
43,477
-

Other taxation and social security
96,538
97,770

Obligations under finance lease and hire purchase contracts
-
30,420

Other creditors
1,159
903

Accruals and deferred income
17,411
16,794

168,812
156,076



9.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Amounts owed to former members
42,666
-

42,666
-



10.


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
42,936
42,936

Later than 1 year and not later than 5 years
155,808
198,744

198,744
241,680

 
Page 8