Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 false 19 true 2024-04-01 false provision of PR services 24 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC419799 2024-04-01 2025-03-31 OC419799 2023-04-01 2024-03-31 OC419799 2025-03-31 OC419799 2024-03-31 OC419799 c:FurnitureFittings 2024-04-01 2025-03-31 OC419799 c:FurnitureFittings 2025-03-31 OC419799 c:FurnitureFittings 2024-03-31 OC419799 c:FurnitureFittings c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC419799 c:ComputerEquipment 2024-04-01 2025-03-31 OC419799 c:ComputerEquipment 2025-03-31 OC419799 c:ComputerEquipment 2024-03-31 OC419799 c:ComputerEquipment c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC419799 c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC419799 c:CurrentFinancialInstruments 2025-03-31 OC419799 c:CurrentFinancialInstruments 2024-03-31 OC419799 c:CurrentFinancialInstruments 2 2025-03-31 OC419799 c:CurrentFinancialInstruments 2 2024-03-31 OC419799 c:Non-currentFinancialInstruments 2025-03-31 OC419799 c:Non-currentFinancialInstruments 2024-03-31 OC419799 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC419799 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC419799 c:Non-currentFinancialInstruments c:AfterOneYear 2025-03-31 OC419799 c:Non-currentFinancialInstruments c:AfterOneYear 2024-03-31 OC419799 e:FRS102 2024-04-01 2025-03-31 OC419799 e:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 OC419799 e:FullAccounts 2024-04-01 2025-03-31 OC419799 e:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC419799 e:PartnerLLP1 2024-04-01 2025-03-31 OC419799 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC419799 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC419799 f:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC419799 ANM COMMS LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
Chartered Accountants
2nd Floor, Heathmans House
19 Heathmans Road
London
SW6 4TJ
ANM COMMS LLP CHARTERED ACCOUNTANTS' REPORT TO THE MEMBERS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ANM COMMS LLP FOR THE YEAR ENDED 31 MARCH 2025 In order to assist you to fulfil your duties under the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008), we have prepared for your approval the financial statements of ANM Comms LLP for the year ended 31 March 2025 which comprise the Balance Sheet and the related notes 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 https://www.icaew.com /regulation. This report is made solely to the members in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of ANM Comms LLP and state those matters that we have agreed to state to the ANM Comms LLP's members in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ANM Comms LLP and its members for our work or for this report. It is your duty to ensure that ANM Comms 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 ANM Comms LLP. You consider that ANM Comms LLP is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of ANM Comms 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. Haggards Crowther LLP 2nd Floor, Heathmans House 19 Heathmans Road London SW6 4TJ 19 December 2025 Page 1
ANM COMMS LLP REGISTERED NUMBER: OC419799 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 34,205 |  | 16,289
|  |  | 34,205 |  | 16,289
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 499,890 |  | 478,488 |
Cash at bank and in hand |  | 62,918 |  | 223,748 |
|  | 562,808 |  | 702,236 |
Creditors: Amounts Falling Due Within One Year | 6 | (595,057) |  | (682,645) |
Net current (liabilities)/assets |  |  | (32,249) |  | 19,591
Total assets less current liabilities |  |  | 1,956 |  | 35,880
Creditors: amounts falling due after more than one year | 7 |  | (1,956) |  | (12,420)
|  |  | - |  | 23,460
Net assets |  |  | - |  | 23,460
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 8 |  | - |  | 23,460
|  |  | - |  | 23,460
|  |  | - |  | 23,460
Total members' interests |  |  |  |  |
Amounts due from members (included in debtors) | 5 |  | (76,263) |  | 20,225
Loans and other debts due to members | 8 |  | - |  | 23,460
|  |  | (76,263) |  | 43,685
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ANM COMMS LLP REGISTERED NUMBER: OC419799 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 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 Partnership (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. 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 19 December 2025.
D McCarthy
Designated member
The notes on pages 5 to 8 form part of these financial statements. ANM Comms 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.
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|  | ANM COMMS LLP |
RECONCILIATION OF MEMBERS' INTERESTS FOR THE YEAR ENDED 31 MARCH 2025
| DEBT Loans and other debts due to members less any amounts due from members in debtors
| Other amounts | Total
| £ | £
Amounts due to members | 3,388 | 3,388
Balance at 1 April 2023 | 3,388 | 3,388
Members' interests after profit for the year | 3,388 | 3,388
Other division of profits | 320,914 | 320,914
Drawings on account and distribution of profit | (304,077) | (304,077)
Amounts due to members | 23,460 | 23,460
Amounts due from members | (3,235) | (3,235)
Balance at 31 March 2024 | 20,225 | 20,225
Members' interests after profit for the year | 20,225 | 20,225
Other division of profits | 127,312 | 127,312
Drawings on account and distribution of profit | (223,800) | (223,800)
Amounts due from members | (76,263) | (76,263)
Balance at 31 March 2025 | (76,263) | (76,263)
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.
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ANM COMMS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
ANM Comms LLP is a limited liability partnership registered in England and Wales. The partnership's registered address is The Rankin Building, 139/143 Bermondsey Street, London, England, SE1 3UW. 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
The financial statements have been prepared on the going concern basis, which assumes that the partnership will continue in operational existence for the foreseeable future.
| 2.3 | Turnover
Turnover is stated net of VAT. Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date, turnover represents the value of the services provided to date based on a proportion of the total contract value. 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.
| 2.4 | 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.
| 2.5 | Tangible fixed assets
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. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 20% |
|  |  |  | Computer equipment | - | 33% |
3. | Employees
| The average monthly number of employees, including directors, during the year was 19 (2024 - 24).
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ANM COMMS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 3,283 | 124,099 | 127,382
| Additions | - | 35,380 | 35,380
| At 31 March 2025 | 3,283 | 159,479 | 162,762
| Depreciation |  |  |
| At 1 April 2024 | 2,873 | 108,220 | 111,093
| Charge for the year on owned assets | 93 | 17,371 | 17,464
| At 31 March 2025 | 2,966 | 125,591 | 128,557
| Net book value |  |  |
| At 31 March 2025 | 317 | 33,888 | 34,205
| At 31 March 2024 | 410 | 15,879 | 16,289
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ANM COMMS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 371,538 | 379,764
| Other debtors | 3,204 | 4,053
| Prepayments and accrued income | 48,885 | 91,436
| Amounts due from members | 76,263 | 3,235
|  | 499,890 | 478,488
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 208,756 | 348,519
| Other taxation and social security | 99,196 | 98,066
| Other creditors | 16,969 | 15,445
| Accruals and deferred income | 270,136 | 220,615
|  | 595,057 | 682,645
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 1,956 | 12,420
|  | 1,956 | 12,420
| Included in Other creditors there is a £50,000 government secured 'bounce back' loan with the interest rate of 2.5%p.a. £10,646 of the loan due for repayment within 12 months is included in Other creditors due within one year and the balance, £1,956 is held in long term creditors.
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ANM COMMS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Loans and other debts due to members
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other amounts due to members | - | 23,460
|  | - | 23,460
| In the event of the LLP going into administration or being wound up unsecured debt due to members will rank equally with debts due to other unsecured creditors.
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