External Legal LLP Accounts






External Legal LLP

	Registered No. OC419195
	Information for Filing with the Registrar
		31 March 2025

at	31 March 2025

Registered No.			OC419195	Notes	2025	2024
					£	£






Current assets

	Debtors			5	-	4,433


					-	4,433

Net current assets					-	4,433
Total assets less current liabilities					-	4,433


Net assets attributable to members					-	4,433

Represented by:
	Loans and other debts due to members				5,054	18,256
	Members' other interests


		Other reserves			(5,054)	(13,823)
					(5,054)	(13,823)

					-	4,433



These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

For the year ended 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 Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

As permitted by section 444 (5A)of the Companies Act 2006 the members have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the members on 23 December 2025 and signed on its behalf by:
B.A. French
Designated member
23 December 2025

for the year ended 31 March 2025

General information

External Legal LLP is a limited liability partnership and incorporated in England and Wales.

Its registered number is: OC419195

Its registered office is:

Central House

20 Central Avenue

St Andrews Business Park

Norwich

NR7 0HR

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and in accordance with the Statement of Recommended Practice 'Accounting for Limited Liability Partnerships' issued in December 2018.

Accounting policies

Members' remuneration and division of profits

Remuneration is paid to certain members under a contract of employment and is included as an expense in the profit and loss account.

In addition, the LLP agreement provides that fixed amounts, determined for each member each year, be paid to members, irrespective of the profits of the LLP. These amounts are included within members' remuneration charged as an expense.

Profits are treated as being available for discretionary division only if the the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Once agreement has been reached to divide the profits, a members' share in the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses remain included within 'other reserves'.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Members' Interests

Members' interests are classified as either equity or debt.

Equity interests comprise any capital introduced classified as equity, any unallocated profits, any revaluation reserve and any other reserves.

Loans and other debts due to members comprise any capital introduced but classified as a liability, any loans from members, amounts due to members in respect of allocated profits less drawings and any other amounts that the LLP is contractually obliged to repay to members.

Taxation

Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

3	Information in relation to members
		2025	2024
		Number	Number
	The average number of members during the year :	2	2

4	Employees
		2025	2024
		Number	Number

	The average number of persons employed during the year was:	0	0

5	Debtors
		2025	2024
		£	£





	Prepayments and accrued income	-	4,433
		-	4,433

6	Loans and other debts due to members
		2025	2024
		£	£

	Loans from members	5,054	18,256


		5,054	18,256

	Amounts falling due within one year	5,054	18,256

		5,054	18,256