Company No: OC447997 (England and Wales)

Contents

• Limited Liability Partnership Information
• Accountants' Report
• Balance Sheet
• Reconciliation of Members' Interests
• Notes to the Financial Statements

Designated members	A Arora
	A-Arora Limited

Registered office	5-10 Bolton Street
	London
	W1J 8BA
	United Kingdom

Registered number

OC447997 (England and Wales)

Accountant	Kreston Reeves LLP
	2nd Floor
	168 Shoreditch High Street
	London
	E1 6RA

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to Limited Liability Partnerships, we have prepared for your approval the financial statements of Allectus Law LLP for the financial year ended 31 March 2025 which comprise the Balance Sheet, the Reconciliation of Members' Interests and the related notes 1 to 7 from the LLP’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

It is your duty to ensure that Allectus Law LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Allectus Law LLP. You consider that Allectus Law LLP is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Allectus Law LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report is made solely to the members of Allectus Law LLP, as a body, in accordance with the terms of our engagement letter dated 12 November 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Allectus Law LLP and state those matters that we have agreed to state to members of Allectus Law LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Allectus Law LLP and its members as a body for our work or for this report.

Kreston Reeves LLP

2nd Floor
168 Shoreditch High Street
London
E1 6RA

09 December 2025

	Note	31.03.2025		31.03.2024
		£		£
Fixed assets
Tangible assets	3	1,749		1,540
		1,749		1,540
Current assets
Stocks	4	113,756		49,963
Debtors	5	366,988		94,611
Cash at bank and in hand	6	318,746		55,318
		799,490		199,892
Creditors: amounts falling due within one year	7	( 127,940)		( 21,197)
Net current assets		671,550		178,695
Total assets less current liabilities		673,299		180,235
Net assets attributable to members		673,299		180,235
Represented by
Loans and other debts due to members within one year
Other amounts		673,299		180,235
		673,299		180,235
Members' other interests
		0		0
		673,299		180,235
Total members' interests
Loans and other debts due to members		673,299		180,235
		673,299		180,235

For the financial 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.

Members' responsibilities:

• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Allectus Law LLP (registered number: OC447997) were approved and authorised for issue by the Board of Directors on 09 December 2025. They were signed on its behalf by:

A Arora Designated member

	DEBT Loans and other debts due to members less any amounts due from members in debtors	Total members' interests
	Other amounts	Total
	£	£
Balance at 30 June 2023	0	0
Members' remuneration charged as an expense, including employment and retirement benefit costs	228,229	228,229
Members' interest after result for the financial year/period	228,229	228,229
Drawings	(47,994)	(47,994)
Amounts due to members	180,235
Balance at 31 March 2024	180,235	180,235
Members' remuneration charged as an expense, including employment and retirement benefit costs	1,260,207	1,260,207
Members' interest after result for the financial year/period	1,440,442	1,440,442
Drawings	(767,143)	(767,143)
Amounts due to members	673,299
Balance at 31 March 2025	673,299	673,299

There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Allectus Law LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is 5-10 Bolton Street, London, W1J 8BA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Provisions

Provisions are recognised when the LLP has a present obligation (legal or constructive) as a result of a past event, it is probable that the LLP will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Change in Accounting Framework

The company has transitioned from preparing its financial statements under FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' to FRS 102 Section 1A 'The Financial Reporting Standard applicable to the UK and Republic of Ireland' for the year ended 31 March 2025.

This change was necessary as the company no longer meets the eligibility criteria for the micro-entities regime due to growth in its size and operations.

The transition has resulted in the adoption of accounting policies and discolsure requirements under FRS 102 Section 1A. Comparative figures have been restated where required to reflect the new framework.

2. Employees

	Year ended 31.03.2025		Period from 30.06.2023 to 31.03.2024
	Number		Number
Monthly average number of persons employed by the LLP during the year	2		2

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2024	1,584		1,584
Additions	1,106		1,106
At 31 March 2025	2,690		2,690
Accumulated depreciation
At 01 April 2024	44		44
Charge for the financial year	897		897
At 31 March 2025	941		941
Net book value
At 31 March 2025	1,749		1,749
At 31 March 2024	1,540		1,540

4. Stocks

	31.03.2025		31.03.2024
	£		£
Work in progress	113,756		49,963

5. Debtors

	31.03.2025		31.03.2024
	£		£
Trade debtors	330,087		41,375
Other debtors	36,901		53,236
	366,988		94,611

6. Cash and cash equivalents

	31.03.2025		31.03.2024
	£		£
Cash at bank and in hand	318,746		55,318

7. Creditors: amounts falling due within one year

	31.03.2025		31.03.2024
	£		£
Trade creditors	3,169		17,219
Other taxation and social security	111,108		0
Other creditors	13,663		3,978
	127,940		21,197