Caseware UK (AP4) 2024.0.164 2024.0.164 2024-04-01 No description of principal activity true 5 false 5 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC420282 2024-04-01 2025-03-31 OC420282 2023-04-01 2024-03-31 OC420282 2025-03-31 OC420282 2024-03-31 OC420282 c:OfficeEquipment 2024-04-01 2025-03-31 OC420282 c:OfficeEquipment 2025-03-31 OC420282 c:OfficeEquipment 2024-03-31 OC420282 c:OfficeEquipment c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC420282 c:ComputerEquipment 2024-04-01 2025-03-31 OC420282 c:ComputerEquipment 2025-03-31 OC420282 c:ComputerEquipment 2024-03-31 OC420282 c:ComputerEquipment c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC420282 c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC420282 c:CurrentFinancialInstruments 2025-03-31 OC420282 c:CurrentFinancialInstruments 2024-03-31 OC420282 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC420282 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC420282 d:FRS102 2024-04-01 2025-03-31 OC420282 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC420282 d:FullAccounts 2024-04-01 2025-03-31 OC420282 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC420282 c:WithinOneYear 2025-03-31 OC420282 c:WithinOneYear 2024-03-31 OC420282 c:BetweenOneFiveYears 2025-03-31 OC420282 c:BetweenOneFiveYears 2024-03-31 OC420282 2 2024-04-01 2025-03-31 OC420282 d:PartnerLLP2 2024-04-01 2025-03-31 OC420282 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC420282 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC420282 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

| Arundel Advisers LLP
| Unaudited
| Financial statements
| For the year ended 31 March 2025
| Registered number: OC420282
Arundel Advisers LLP - Registered number: OC420282
Statement of financial position As at 31 March 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 16,413 |  | 18,996
|  |  | 16,413 |  | 18,996
Current assets |  |  |  |  |
Debtors | 5 | 86,678 |  | 25,900 |
Cash at bank and in hand |  | 271,693 |  | 427,799 |
|  | 358,371 |  | 453,699 |
Creditors: Amounts falling due within one year | 6 | (69,607) |  | (135,760) |
Net current assets |  |  | 288,764 |  | 317,939
Total assets less current liabilities |  |  | 305,177 |  | 336,935
Net assets |  |  | 305,177 |  | 336,935
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Members' other interests |  |  |  |  |
Members' capital classified as equity |  | 305,177 |  | 336,935 |
|  |  | 305,177 |  | 336,935
|  |  | 305,177 |  | 336,935
Total members' interests |  |  |  |  |
Members' other interests |  |  | 305,177 |  | 336,935
|  |  | 305,177 |  | 336,935
Page 1
Arundel Advisers LLP - Registered number: OC420282
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 by:
S E Browne
Designated member
Date: 7 October 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
Arundel Advisers LLP
Notes to the financial statements For the year ended 31 March 2025
1. | General information
Arundel Advisers LLP is a limited liability partnership in England & Wales. The registered office is C/O Buzzacott LLP, 130 Wood Street, London, United Kingdom, EC2V 6DL and its principal place of business is 21 Tower Street, London WC2H 9NS. The registered number is OC420282. 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 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the LLP's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The LLP's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Income statement within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
Arundel Advisers LLP
Notes to the financial statements For the year ended 31 March 2025 2.Accounting policies (continued)
| 2.3 | Revenue
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.
| 2.4 | 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.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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. Page 4
Arundel Advisers LLP
Notes to the financial statements For the year ended 31 March 2025 2.Accounting policies (continued)
| 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 .
| 2.8 | 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. 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:
|  |  |  | Office equipment | - | 25% |
|  |  |  | Computer equipment | - | 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.
| 2.9 | 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.
| 2.10 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.11 | 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. Page 5
Arundel Advisers LLP
Notes to the financial statements For the year ended 31 March 2025
3. | Employees
| The average monthly number of employees during the year was 5 (2024 - 5).
4. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 11,413 | 19,916 | 31,329
| Additions | - | 2,415 | 2,415
| At 31 March 2025 | 11,413 | 22,331 | 33,744
| Depreciation |  |  |
| At 1 April 2024 | 4,452 | 7,881 | 12,333
| Charge for the year on owned assets | 1,740 | 3,258 | 4,998
| At 31 March 2025 | 6,192 | 11,139 | 17,331
| Net book value |  |  |
| At 31 March 2025 | 5,221 | 11,192 | 16,413
| At 31 March 2024 | 6,961 | 12,035 | 18,996
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 73,400 | -
| Other debtors | 12,603 | 25,900
| Prepayments and accrued income | 675 | -
|  | 86,678 | 25,900
Page 6
Arundel Advisers LLP
Notes to the financial statements For the year ended 31 March 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 23,080 | 56,541
| Other taxation and social security | 35,064 | 17,230
| Other creditors | 3,963 | 17,527
| Accruals | 7,500 | 44,462
|  | 69,607 | 135,760
7. | Pension commitments
The entity makes contributions into employees' personal pension plans. The pension cost charge represents contributions payable by the company to the pension plan and amounted to £34,286 (2024: £40,401). At 31 March 2025, there was £3,963 (2024: £3,867) payable in respect of these schemes.
8. | Related party transactions
At the year end, the LLP was owed £12,370 (2024: £13,740) by a company in which the members are directors.
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 | 61,101 | 69,784
| Later than 1 year and not later than 5 years | 82,885 | 143,986
|  | 143,986 | 213,770
Page 7