Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.31 2024-04-01 false to provide audit, accountancy and taxation services 27 true true false OC320104 2024-04-01 2025-03-31 OC320104 2023-07-01 2024-03-31 OC320104 2025-03-31 OC320104 2024-03-31 OC320104 c:PlantMachinery 2024-04-01 2025-03-31 OC320104 c:MotorVehicles 2024-04-01 2025-03-31 OC320104 c:MotorVehicles 2025-03-31 OC320104 c:MotorVehicles 2024-03-31 OC320104 c:MotorVehicles c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC320104 c:FurnitureFittings 2024-04-01 2025-03-31 OC320104 c:FurnitureFittings 2025-03-31 OC320104 c:FurnitureFittings 2024-03-31 OC320104 c:FurnitureFittings c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC320104 c:OfficeEquipment 2024-04-01 2025-03-31 OC320104 c:OfficeEquipment 2025-03-31 OC320104 c:OfficeEquipment 2024-03-31 OC320104 c:OfficeEquipment c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC320104 c:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 OC320104 c:OtherPropertyPlantEquipment 2025-03-31 OC320104 c:OtherPropertyPlantEquipment 2024-03-31 OC320104 c:OtherPropertyPlantEquipment c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC320104 c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC320104 c:CurrentFinancialInstruments 2025-03-31 OC320104 c:CurrentFinancialInstruments 2024-03-31 OC320104 c:CurrentFinancialInstruments 2 2025-03-31 OC320104 c:CurrentFinancialInstruments 2 2024-03-31 OC320104 c:Non-currentFinancialInstruments 2025-03-31 OC320104 c:Non-currentFinancialInstruments 2024-03-31 OC320104 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC320104 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC320104 c:Non-currentFinancialInstruments c:AfterOneYear 2025-03-31 OC320104 c:Non-currentFinancialInstruments c:AfterOneYear 2024-03-31 OC320104 e:EntityNoLongerTradingButTradedInPast 2024-04-01 2025-03-31 OC320104 e:FRS102 2024-04-01 2025-03-31 OC320104 e:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC320104 e:FullAccounts 2024-04-01 2025-03-31 OC320104 e:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC320104 c:HirePurchaseContracts c:WithinOneYear 2025-03-31 OC320104 c:HirePurchaseContracts c:WithinOneYear 2024-03-31 OC320104 c:HirePurchaseContracts c:BetweenOneFiveYears 2025-03-31 OC320104 c:HirePurchaseContracts c:BetweenOneFiveYears 2024-03-31 OC320104 2 2024-04-01 2025-03-31 OC320104 e:PartnerLLP1 2024-04-01 2025-03-31 OC320104 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC320104 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC320104 c:FurtherSpecificReserve2ComponentTotalEquity 2025-03-31 OC320104 c:FurtherSpecificReserve2ComponentTotalEquity 2024-03-31 OC320104 f:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC320104 DFTR LLP (FORMERLY GREENBACK ALAN LLP) UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
DFTR LLP (FORMERLY GREENBACK ALAN LLP) REGISTERED NUMBER: OC320104 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 214,077
|  |  | - |  | 214,077
Current assets |  |  |  |  |
Stocks | 5 | 416,286 |  | 463,126 |
Debtors: amounts falling due within one year | 6 | 3,337,317 |  | 1,857,649 |
Cash at bank and in hand | 7 | 451,059 |  | 537,842 |
|  | 4,204,662 |  | 2,858,617 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,669,417) |  | (1,445,631) |
Net current assets |  |  | 2,535,245 |  | 1,412,986
Total assets less current liabilities |  |  | 2,535,245 |  | 1,627,063
Creditors: amounts falling due after more than one year | 9 |  | (50,184) |  | (114,777)
|  |  | 2,485,061 |  | 1,512,286
Net assets |  |  | 2,485,061 |  | 1,512,286
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Members' other interests |  |  |  |  |
Members' capital classified as equity |  | 40 |  | 40 |
Other reserves classified as equity |  | 2,485,021 |  | 1,512,246 |
|  |  | 2,485,061 |  | 1,512,286
|  |  | 2,485,061 |  | 1,512,286
Total members' interests |  |  |  |  |
Amounts due from members (included in debtors) | 6 |  | (2,360,417) |  | (977,423)
Members' other interests |  |  | 2,485,061 |  | 1,512,286
|  |  | 124,644 |  | 534,863
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. Page 1
DFTR LLP (FORMERLY GREENBACK ALAN LLP) REGISTERED NUMBER: OC320104 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 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 statement of comprehensive income 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 on 12 November 2025.
................................................ S A Dabby
Designated member
The notes on pages 3 to 9 form part of these financial statements. DFTR LLP (Formerly Greenback Alan LLP) has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of changes in equity. Page 2
DFTR LLP (FORMERLY GREENBACK ALAN LLP) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Greenback Alan LLP is a private limited liability partnership incorporated in England and Wales. The address of the registered office is 16 Great Queen Street, London, WC2B 5AH. 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 the 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.
| 2.2 | Going concern
Substantially all of the trade and assets of the LLP were acquired by Blick Rothenberg Limited on 1 April 2025 and the management of the LLP intends to liquidate the entity in due course, subject to regulatory requirements. These financial statements are therefore prepared on a basis other than going concern, the effect of which is that impairment losses were recognised against the fixed assets reducing their carrying value to zero.
| 2.3 | 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. Page 3
DFTR LLP (FORMERLY GREENBACK ALAN LLP) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | Interest income
Interest income is recognised in the Statement of comprehensive income using the effective interest method.
| 2.7 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.8 | 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 Balance sheet. The assets of the plan are held separately from the LLP in independently administered funds. Page 4
DFTR LLP (FORMERLY GREENBACK ALAN LLP) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.9 | 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 the Statement of comprehensive income.
| 2.10 | 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
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. The estimated useful lives range as follows:
|  |  |  | Office equipment | - | 3 | years
|  |  |  | Motor vehicles | - | 5 | years
|  |  |  | Fixtures and fittings | - | 5 | years
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.
| 2.11 | Work in progress
Where the outcome of a contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the balance sheet date. The LLP uses the 'percentage of completion method' to determine the appropriate amount to recognise in a given period. The assessment of the stage of completion is dependent on the nature of the contract, but will generally be based on the estimated proportion of the total contract costs which have been incurred to date. If a contract is expected to be loss-making, a provision is recognised for the entire loss. Page 5
DFTR LLP (FORMERLY GREENBACK ALAN LLP) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.12 | 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.
| 2.13 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.14 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 31 (2024 - 27).
Page 6
DFTR LLP (FORMERLY GREENBACK ALAN LLP) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Office equipment | Other fixed assets | Total
|  | £ | £ | £ | £ | £
| At 1 April 2024 | 163,555 | 91,130 | 172,519 | 9,304 | 436,508
| Additions | - | 6,840 | 1,808 | 9,303 | 17,951
| Disposals | (163,555) | (97,970) | (174,327) | (18,607) | (454,459)
| At 31 March 2025 | - | - | - | - | -
| At 1 April 2024 | 12,855 | 87,837 | 121,739 | - | 222,431
| Charge for the year on owned assets | 45,848 | 10,134 | 52,588 | 18,607 | 127,177
| Disposals | (58,703) | (97,971) | (174,327) | (18,607) | (349,608)
| At 31 March 2025 | - | - | - | - | -
| Net book value |  |  |  |  |
| At 31 March 2025 | - | - | - | - | -
| At 31 March 2024 | 150,700 | 3,293 | 50,780 | 9,304 | 214,077
5. | Work in progress
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Long-term contract balances | 416,286 | 463,126
|  | 416,286 | 463,126
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 840,553 | 778,771
| Other debtors | 8,823 | 1,493
| Prepayments and accrued income | 127,524 | 99,992
| Amounts due from members | 2,360,417 | 977,393
|  | 3,337,317 | 1,857,649
Page 7
DFTR LLP (FORMERLY GREENBACK ALAN LLP) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 451,059 | 537,842
|  | 451,059 | 537,842
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 222,354 | 139,193
| Other taxation and social security | 382,589 | 309,504
| Obligations under finance lease and hire purchase contracts | 17,712 | 33,786
| Other creditors | 546,981 | 547,729
| Accruals and deferred income | 499,781 | 415,419
|  | 1,669,417 | 1,445,631
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 50,184 | 114,777
|  | 50,184 | 114,777
10. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 33,786 | 33,786
| Between 1-5 years | 16,398 | 114,777
|  | 50,184 | 148,563
Page 8
DFTR LLP (FORMERLY GREENBACK ALAN LLP) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
11. | Pension commitments
The entity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the entity in an independently administered fund. The pension cost charge represents contributions payable by the entity to the fund and amounted to £27,717 (2024 - £17,885). Contributions totalling £5,969 (2024 - £6,430) were payable to the fund at the balance sheet date and are included in creditors.
Page 9