Adler Family Law Solicitors LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC414663 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Adler Family Law Solicitors LLP

Page

General Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

C Adler

C Adam

REGISTERED OFFICE:

4 Castle Street

Kingston upon Thames

Surrey

KT1 1SS

REGISTERED NUMBER:

OC414663 (England and Wales)

ACCOUNTANTS:

Ascendant Partners Limited

Second Floor

Curzon House

24 High Street

Banstead

Surrey

SM7 2LJ

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Adler Family Law Solicitors LLP for the year ended 31 March 2025 which comprise the Income Statement, Statement of Financial Position, Reconciliation of Members' Interests and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Adler Family Law Solicitors LLP, as a body, in accordance with the terms of our engagement letter dated 24 January 2019. Our work has been undertaken solely to prepare for your approval the financial statements of Adler Family Law Solicitors LLP and state those matters that we have agreed to state to the members of Adler Family Law Solicitors LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Adler Family Law Solicitors LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Adler Family Law Solicitors LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Adler Family Law Solicitors LLP. You consider that Adler Family Law Solicitors LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Adler Family Law 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.

Ascendant Partners Limited

Second Floor

Curzon House

24 High Street

Banstead

Surrey

SM7 2LJ

5 August 2025

FIXED ASSETS

Property, plant and equipment

4

14,708

18,223

CURRENT ASSETS

Debtors

5

427,644

477,126

Cash at bank and in hand

279,010

209,155

706,654

686,281

CREDITORS

Amounts falling due within one year

6

125,457

130,317

NET CURRENT ASSETS

581,197

555,964

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO
MEMBERS

595,905

574,187

LOANS AND OTHER DEBTS DUE TO
MEMBERS

-

MEMBERS' OTHER INTERESTS

Capital accounts

37,568

Other reserves

558,337

536,619

595,905

574,187

TOTAL MEMBERS' INTERESTS

Members' other interests

595,905

574,187

Amounts due from members

5

(216,529

)

(181,504

)

379,376

392,683

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 5 August 2025 and were signed by:

C Adler - Designated member

1.	STATUTORY INFORMATION

Adler Family Law Solicitors LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Going concern

The preparation of the financial statements requires the members to make an assessment of the entity's ability to continue as a going concern. The members have reviewed this and consider it appropriate to prepare the financial statements on a going concern basis.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

25% per annum on cost

Motor vehicles

-

25% per annum on reducing balance

Computer equipment

-

25% per annum on cost

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 5 (2024 - 5 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1 April 2024

3,233

43,770

19,762

66,765

Additions

2,192

-

2,192

At 31 March 2025

5,425

43,770

19,762

68,957

DEPRECIATION

At 1 April 2024

942

29,923

17,677

48,542

Charge for year

961

3,462

1,284

5,707

At 31 March 2025

1,903

33,385

18,961

54,249

NET BOOK VALUE

At 31 March 2025

3,522

10,385

801

14,708

At 31 March 2024

2,291

13,847

2,085

18,223

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

157,211

257,367

Amounts due from members

216,529

181,504

Prepayments

53,904

38,255

427,644

477,126

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

10,714

6,244

Social security and other taxes

108,832

120,626

Other creditors

2,201

922

Accruals and deferred income

3,710

2,525

125,457

130,317

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

Within one year

34,300

45,427

Between one and five years

25,060

22,440

59,360

67,867