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REGISTERED NUMBER: OC366928

A2 SOLICITORS LLP

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 March 2025

A2 SOLICITORS LLP

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

A2 SOLICITORS LLP

STATEMENT OF FINANCIAL POSITION

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 6 |  | 1,728 | 2,318

Current assets

Stocks | 45,025 |  | 44,875
Debtors | 7 | 115,496 |  | 103,756
Cash at bank and in hand | 85,870 |  | 74,594
| --------- |  | ---------
| 246,391 |  | 223,225

Creditors: amounts falling due within one year | 8 | 62,722 |  | 35,029
| --------- |  | ---------
Net current assets |  | 183,669 | 188,196
|  | --------- | ---------
Total assets less current liabilities |  | 185,397 | 190,514
|  | --------- | ---------
Net assets |  | 185,397 | 190,514
|  | --------- | ---------

Represented by:
Loans and other debts due to members

Other amounts | 9 |  | 185,397 | 190,514
|  | --------- | ---------

Members' other interests

Other reserves |  | – | –
|  | --------- | ---------
|  | 185,397 | 190,514
|  | --------- | ---------

Total members' interests

Loans and other debts due to members | 9 |  | 185,397 | 190,514
Members' other interests |  | – | –
|  | --------- | ---------
|  | 185,397 | 190,514
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006 (as applied to LLPs), the statement of comprehensive income has not been delivered.
For the year ending 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 complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of financial statements .

A2 SOLICITORS LLP

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025
These financial statements were approved by the members and authorised for issue on 7 November 2025 , and are signed on their behalf by:

P. Ackroyd
Designated Member

Registered number: OC366928

A2 SOLICITORS LLP

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1. | General information

The LLP is registered in England and Wales. The address of the registered office is Globe House, Moss Bridge Road, Rochdale, OL16 5EB.

2. | Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP 2021).

3. | Accounting policies

Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Members' participation rights
Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed five years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | Written off over 5 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 25% reducing balance
| Computer equipment | - | 50% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. | Employee numbers

The average number of persons employed by the LLP during the year, including the members with contracts of employment, amounted to 6 (2024: 7 ).

5. | Intangible assets

| Goodwill
| £
Cost |
At 1 April 2024 and 31 March 2025 | 22,500
| --------
Amortisation |
At 1 April 2024 and 31 March 2025 | 22,500
| --------
Carrying amount |
At 31 March 2025 | –
| --------
At 31 March 2024 | –
| --------

6. | Tangible assets

| Fixtures and fittings | Computer equipment | Total
| £ | £ | £
Cost |  |  |
At 1 April 2024 and 31 March 2025 | 25,803 | 18,813 | 44,616
| -------- | -------- | --------
Depreciation |  |  |
At 1 April 2024 | 23,525 | 18,773 | 42,298
Charge for the year | 570 | 20 | 590
| -------- | -------- | --------
At 31 March 2025 | 24,095 | 18,793 | 42,888
| -------- | -------- | --------
Carrying amount |  |  |
At 31 March 2025 | 1,708 | 20 | 1,728
| -------- | -------- | --------
At 31 March 2024 | 2,278 | 40 | 2,318
| -------- | -------- | --------

7. | Debtors

| 2025 | 2024
| £ | £
Trade debtors | 83,398 | 81,911
Other debtors | 32,098 | 21,845
| --------- | ---------
| 115,496 | 103,756
| --------- | ---------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 13,372 | 841
Social security and other taxes | 13,682 | 11,629
Other creditors | 35,668 | 22,559
| -------- | --------
| 62,722 | 35,029
| -------- | --------

9. | Loans and other debts due to members

| 2025 | 2024
| £ | £
Amounts owed to members in respect of profits | 185,397 | 190,514
| --------- | ---------