Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-01 false 2 No description of principal activity 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC349267 2024-04-01 2025-03-31 OC349267 2023-04-01 2024-03-31 OC349267 2025-03-31 OC349267 2024-03-31 OC349267 c:FurnitureFittings 2024-04-01 2025-03-31 OC349267 c:FurnitureFittings 2025-03-31 OC349267 c:FurnitureFittings 2024-03-31 OC349267 c:FurnitureFittings c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC349267 c:ComputerEquipment 2024-04-01 2025-03-31 OC349267 c:ComputerEquipment 2025-03-31 OC349267 c:ComputerEquipment 2024-03-31 OC349267 c:ComputerEquipment c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC349267 c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC349267 c:CurrentFinancialInstruments 2025-03-31 OC349267 c:CurrentFinancialInstruments 2024-03-31 OC349267 c:Non-currentFinancialInstruments 2025-03-31 OC349267 c:Non-currentFinancialInstruments 2024-03-31 OC349267 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC349267 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC349267 c:Non-currentFinancialInstruments c:AfterOneYear 2025-03-31 OC349267 c:Non-currentFinancialInstruments c:AfterOneYear 2024-03-31 OC349267 c:Non-currentFinancialInstruments c:BetweenTwoFiveYears 2025-03-31 OC349267 c:Non-currentFinancialInstruments c:BetweenTwoFiveYears 2024-03-31 OC349267 d:FRS102 2024-04-01 2025-03-31 OC349267 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC349267 d:FullAccounts 2024-04-01 2025-03-31 OC349267 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC349267 d:PartnerLLP1 2024-04-01 2025-03-31 OC349267 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC349267 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC349267 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC349267 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC349267 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC349267 ALEXANDER GREEN ASSOCIATES LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
ALEXANDER GREEN ASSOCIATES LLP REGISTERED NUMBER: OC349267 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 230 |  | 307
|  |  | 230 |  | 307
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 67 |  | - |
Cash at bank and in hand | 5 | 46,409 |  | 45,947 |
|  | 46,476 |  | 45,947 |
Creditors: Amounts Falling Due Within One Year | 6 | (42,544) |  | (41,638) |
Net current assets |  |  | 3,932 |  | 4,309
Total assets less current liabilities |  |  | 4,162 |  | 4,616
Creditors: amounts falling due after more than one year | 7 |  | (21,604) |  | (25,301)
|  |  | (17,442) |  | (20,685)
Net liabilities |  |  | (17,442) |  | (20,685)
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 9 |  | (93,341) |  | (96,584)
|  |  | (93,341) |  | (96,584)
Members' other interests |  |  |  |  |
Members' capital classified as equity |  | 75,899 |  | 75,899 |
|  |  | 75,899 |  | 75,899
|  |  | (17,442) |  | (20,685)
Total members' interests |  |  |  |  |
Loans and other debts due to members | 9 |  | (93,341) |  | (96,584)
Members' other interests |  |  | 75,899 |  | 75,899
|  |  | (17,442) |  | (20,685)
Page 1
ALEXANDER GREEN ASSOCIATES LLP REGISTERED NUMBER: OC349267 STATEMENT OF FINANCIAL POSITION (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 Partnerships (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 by:
Mr James Green
Designated Member
Date: 22 December 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
ALEXANDER GREEN ASSOCIATES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1.Accounting policies
| 1.1 | 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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. The following principal accounting policies have been applied:
| 1.2 | 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.
| 1.3 | 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 is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% reducing balance
|  |  |  | Computer equipment | - | 25% reducing balance
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. Page 3
ALEXANDER GREEN ASSOCIATES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1.Accounting policies (continued)
| 1.4 | 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.
| 1.5 | 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.
2. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
3. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 3,106 | 8,501 | 11,607
| At 31 March 2025 | 3,106 | 8,501 | 11,607
| Depreciation |  |  |
| At 1 April 2024 | 3,014 | 8,286 | 11,300
| Charge for the year on owned assets | 24 | 53 | 77
| At 31 March 2025 | 3,038 | 8,339 | 11,377
| Net book value |  |  |
| At 31 March 2025 | 68 | 162 | 230
| At 31 March 2024 | 92 | 215 | 307
Page 4
ALEXANDER GREEN ASSOCIATES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 67 | -
|  | 67 | -
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 46,409 | 45,947
|  | 46,409 | 45,947
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 5,486 | 1,990
| Other creditors | 28,308 | 30,898
| Accruals and deferred income | 8,750 | 8,750
|  | 42,544 | 41,638
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 21,605 | 25,301
|  | 21,605 | 25,301
Page 5
ALEXANDER GREEN ASSOCIATES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due 2-5 years |  |
| Bank loans | 21,604 | 25,301
|  | 21,604 | 25,301
|  | 21,604 | 25,301
9. | Loans and other debts due to members
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other amounts due to members | (93,341) | (96,584)
|  | (93,341) | (96,584)
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
Page 6