IRIS Accounts Production v25.4.0.155 Cummings Pepperdine LLP OC432001 designated member 1.4.24 31.3.25 31.3.25 0 0 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh OC432001 2024-03-31 OC432001 2025-03-31 OC432001 2024-04-01 2025-03-31 OC432001 2023-03-31 OC432001 2023-04-01 2024-03-31 OC432001 2024-03-31 OC432001 1 2024-04-01 2025-03-31 OC432001 ns15:EnglandWales 2024-04-01 2025-03-31 OC432001 ns14:PoundSterling 2024-04-01 2025-03-31 OC432001 ns10:PartnerLLP1 2024-04-01 2025-03-31 OC432001 ns10:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC432001 ns10:SmallEntities 2024-04-01 2025-03-31 OC432001 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC432001 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC432001 ns10:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC432001 ns10:AbridgedAccounts 2024-04-01 2025-03-31 OC432001 1 2024-04-01 2025-03-31 OC432001 ns10:PartnerLLP2 2024-04-01 2025-03-31 OC432001 ns10:RegisteredOffice 2024-04-01 2025-03-31 OC432001 ns5:CurrentFinancialInstruments 2025-03-31 OC432001 ns5:CurrentFinancialInstruments 2024-03-31 OC432001 ns5:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31

REGISTERED NUMBER: OC432001 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CUMMINGS LAW LLP (FORMERLY CUMMINGS

PEPPERDINE LLP)

CUMMINGS LAW LLP (FORMERLY CUMMINGS

PEPPERDINE LLP) (REGISTERED NUMBER: OC432001)

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 31 March 2025

Page |

General Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

CUMMINGS LAW LLP (FORMERLY CUMMINGS

PEPPERDINE LLP)

GENERAL INFORMATION

For The Year Ended 31 March 2025

| DESIGNATED MEMBERS: | Cummings Pepperdine Ltd (formerly Pepperdine Hunt Ltd)

| C Cummings

| REGISTERED OFFICE: | 7a Abbey Business Park

| Monks Walk

| Farnham

| Surrey

| GU9 8HT

| REGISTERED NUMBER: | OC432001 (England and Wales)

CUMMINGS LAW LLP (FORMERLY CUMMINGS

PEPPERDINE LLP) (REGISTERED NUMBER: OC432001)

ABRIDGED BALANCE SHEET

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 15,334 |  | 13,238 |  |

Tangible assets | 5 | - |  | 5,832 |  |

15,334 |  | 19,070 |  |

CURRENT ASSETS

Debtors | 90,939 |  | 64,909 |  |

Cash at bank | 686 |  | 2,285 |  |

91,625 |  | 67,194 |  |

CREDITORS

Amounts falling due within one year | 20,502 |  | 30,250 |  |

NET CURRENT ASSETS | 71,123 |  | 36,944 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 86,457 |  | 56,014 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 6 | 86,357 |  | 55,914 |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 100 |  | 100 |  |

86,457 |  | 56,014 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 6 | 86,357 |  | 55,914 |  |

Members' other interests | 100 |  | 100 |  |

Amounts due from members | (87,439 | ) | (55,595 | ) |

(982 | ) | 419 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

CUMMINGS LAW LLP (FORMERLY CUMMINGS

PEPPERDINE LLP) (REGISTERED NUMBER: OC432001)

ABRIDGED BALANCE SHEET - continued

31 March 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 31 December 2025 and were signed by:

C Cummings - Designated member

CUMMINGS LAW LLP (FORMERLY CUMMINGS

PEPPERDINE LLP) (REGISTERED NUMBER: OC432001)

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Cummings Law LLP (formerly Cummings Pepperdine LLP) is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover represents sales of legal advice services, excluding value added tax, performed during the year.

| Turnover is recognised as the right to consideration arises and adjustments are made for accrued and deferred income.

| Intangible assets

| Bitcoin is classified as an intangible asset and included in fixed assets; this classification is based on the fact that Bitcoin is not utilized in the normal course of business operations. Bitcoin is assessed under the revaluation model with initial measurement at cost and subsequent measurement at fair value less any accumulated amortisation and impairment. Revaluations above cost are recognised in Other Comprehensive Income and below cost, as expenses to profit and loss.

| Tangible fixed assets

| Depreciation is provided at the following rates in order to write off each individual asset over its useful life.

| Office equipment |  | - |  | 25% reducing balance |  |

| Financial instruments

| The company enters into basic financial instruments, which result in the recognition of financial assets and liabilities. Financial instruments are recognised at amortised cost. At the end of each reporting period financial instruments are assessed for evidence of impairment, and changes are recognised in profit or loss.

| 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.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was NIL (2024 - NIL).

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST OR VALUATION

| At 1 April 2024 | 13,238 |  |

| Revaluations | 2,096 |  |

| At 31 March 2025 | 15,334 |  |

| NET BOOK VALUE

| At 31 March 2025 | 15,334 |  |

| At 31 March 2024 | 13,238 |  |

CUMMINGS LAW LLP (FORMERLY CUMMINGS

PEPPERDINE LLP) (REGISTERED NUMBER: OC432001)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2025

| INTANGIBLE FIXED ASSETS - continued

| Cost or valuation at 31 March 2025 is represented by:

| Totals

£ |

| Valuation in 2021 | 3,993 |  |

| Valuation in 2022 | (1,636 | ) |

| Valuation in 2023 | (3,170 | ) |

| Valuation in 2024 | 6,382 |  |

| Valuation in 2025 | 2,096 |  |

| Cost | 7,669 |  |

15,334 |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2024 | 13,304 |  |

| Disposals | (13,304 | ) |

| At 31 March 2025 | - |  |

| DEPRECIATION

| At 1 April 2024 | 7,472 |  |

| Charge for year | 1,458 |  |

| Eliminated on disposal | (8,930 | ) |

| At 31 March 2025 | - |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | 5,832 |  |

6. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| In the absence of an agreement to the contrary, unsecured debt due to members will rank equally with debts due to other unsecured creditors in a winding up.