Acorn Family Law LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC382010 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2024 TO 30 JUNE 2025

FOR

ACORN FAMILY LAW LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mrs S D Arslan

Miss L Marchant

REGISTERED OFFICE:

Acorn House

361 Midsummer Boulevard

Milton Keynes

Buckinghamshire

MK9 3HP

REGISTERED NUMBER:

OC382010 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Tangible assets

4

-

527

CURRENT ASSETS

Work in progress

5

-

2,459

Debtors

6

896

4,833

Cash at bank

6,245

12,829

7,141

20,121

CREDITORS

Amounts falling due within one year

7

5,569

8,262

NET CURRENT ASSETS

1,572

11,859

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO
MEMBERS

1,572

12,386

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

1,572

12,386

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

1,572

12,386

Amounts due from members

6

(91

)

-

1,481

12,386

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 period ended 30 June 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 19 September 2025 and were signed by:

Miss L Marchant - Designated member

Mrs S D Arslan - Designated member

1.	STATUTORY INFORMATION

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

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.

Turnover

Turnover represents the sales value, excluding VAT, of work done in the period.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Work in progress

Work in progress is valued based on the sales value of work done not yet invoiced at the period end.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEE INFORMATION

The average number of employees during the period was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 April 2024

269

2,041

2,310

Disposals

(269

)

(2,041

)

(2,310

)

At 30 June 2025

-

DEPRECIATION

At 1 April 2024

269

1,514

1,783

Charge for period

-

330

Eliminated on disposal

(269

)

(1,844

)

(2,113

)

At 30 June 2025

-

NET BOOK VALUE

At 30 June 2025

-

At 31 March 2024

-

527

5.	WORK IN PROGRESS

2025

2024

£

Work-in-progress

-

2,459

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

805

4,833

Other debtors

91

-

896

4,833

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Taxation and social security

2,638

7,327

Other creditors

2,931

935

5,569

8,262

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

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

There is no specific legally enforceable protection afforded to other creditors in such an event.

There are no restrictions or limitations on the ability of members to reduce the amount of 'members' other interests'.