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Nelson Legal LLP

Registered Number:OC 353099

For the year ended 31 March 2025
England and Wales
Report of the Members and Unaudited Financial Statements

2
For the year ended 31 March 2025
Nelson Legal LLP
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3

OC353099

Registered Number :

As at 31 March 2025

Nelson Legal LLP
Statement of Financial Position
2024

£

£

2025

Notes

Fixed assets

Property, plant and equipment

931
1,095
3
931
1,095

Current assets

Trade and other receivables

112,671
110,066
4
7,150
2,853

Cash and cash equivalents

117,216
115,524

Trade and other payables: amounts falling due within one
year

(104,603)
(115,658)
5
10,921
1,558
Net current assets

Total assets less current liabilities

2,489
12,016

Trade and other payables: amounts falling due after more
than one year

(11,667)
(1,667)
6
822
Net assets attributable to members
349

Members' other interests

Other reserves

822
349
822
349
822
349

Total members' interests

Members' other interests

822
349
822
349

For the year ended 31 March 2025 the LLP 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 relating to small LLPs.

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 affair of the LLP as at the end of each
financial year and of its profit or loss for each 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
Liabilities Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to the
financial statements, so far as applicable to the LLP

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements are prepared in accordance with the provisions applicable to LLP's subject to the small LLP's regime.

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4

OC353099

Registered Number :

For the year ended 31 March 2025
Nelson Legal LLP
Statement of Financial Position Continued

Giles NelsonDesignated Member

These financial statements were approved by the members on 26 September 2025 and signed on their behalf by:
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5
For the year ended 31 March 2025
Nelson Legal LLP
Notes to the Financial Statements

1. Accounting policies

Statutory Information

Nelson Legal LLP is a limited liability partnership, domiciled in England and Wales, registration number OC 353099.

Registered address:

Corona Buildings
Wood Road
Kingswood
Bristol
BS15 8DT

The presentation currency is £ sterling.

Basis of preparation

The report and financial statements for the year ended 31 March 2025 have been prepared under the historical cost
convention and in accordance with the Section 1 A of Financial Reporting Standard 102 'The Financial Reporting
Standard applicable in the UK and Republic of Ireland' and the Statement of Recommended Practice "Accounting by
Limited Liability Partnerships".

Turnover

Turnover comprises the value of sales (excluding VAT and similar taxes and trade discounts) of goods and services in the normal course of business. An appropriate amount is included in turnover for income due on cases that have not concluded at the balance sheet date but have reached a stage where there is sufficient progress to ensure the recoverability of fee income.

Depreciation of tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

25% Straight line

Computer equipment

15% Reducing balance

Fixtures and fittings
Leasing and hire purchase commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

2. Interest payable and similar charges

2025
2024

£

£

Interest payable on bank borrowing

429
685

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6
For the year ended 31 March 2025
Nelson Legal LLP
Notes to the Financial Statements Continued

3. Property, plant and equipment

Total

Computer
equipment

Fixtures and
fittings

£

£

£

Cost or
valuation

At 01 April 2024

15,116
6,082
9,034

At 31 March 2025

9,034
6,082
15,116

Provision for depreciation and impairment

At 01 April 2024

14,021
6,079
7,942
Charge for year
164
-
164

At 31 March 2025

14,185
6,079
8,106

At 31 March 2025

Net book value

928
3
931

At 31 March 2024

1,092
3
1,095

4. Trade and other receivables

2025
2024

£

£

Trade debtors

3,471
2,511

Prepayments & accrued income

106,395
109,960

Other debtors

200
200
110,066
112,671

5. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft

10,000
10,000

Bank loans and overdraft

214
3,588

Trade creditors

92,206
81,573

Taxation and social security

9,864
12,816
115,658
104,603

6. Trade and other payables: amounts falling due after more than one year

2025
2024

£

£

11,667
1,667

Bank loans and overdraft

7. Average number of persons employed

During the year the average number of employees was 0
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For the year ended 31 March 2025
Nelson Legal LLP
Notes to the Financial Statements Continued

8. Related party transactions

Nelson Legal U.K. Ltd, a company over which the members of the LLP had a controlling interest.

The LLP received legal services from Nelson Legal U.K. Ltd during the year amounting to £287,000 (2024: 276,750)
which are included within Cost of Sales.

The amount oustanding at the balance sheet date was £90,011 (2024: £80,656), included within Trade and Other
Payables

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