Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-05 2025-04-05 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true 2024-04-06 false Provision of accountancy and taxation services 89 92 false false OC361855 2024-04-06 2025-04-05 OC361855 2023-04-06 2024-04-05 OC361855 2025-04-05 OC361855 2024-04-05 OC361855 c:Buildings 2024-04-06 2025-04-05 OC361855 c:Buildings 2025-04-05 OC361855 c:Buildings 2024-04-05 OC361855 c:Buildings c:OwnedOrFreeholdAssets 2024-04-06 2025-04-05 OC361855 c:Buildings c:LongLeaseholdAssets 2024-04-06 2025-04-05 OC361855 c:FurnitureFittings 2024-04-06 2025-04-05 OC361855 c:ComputerEquipment 2024-04-06 2025-04-05 OC361855 c:OtherPropertyPlantEquipment 2024-04-06 2025-04-05 OC361855 c:OtherPropertyPlantEquipment 2025-04-05 OC361855 c:OtherPropertyPlantEquipment 2024-04-05 OC361855 c:OtherPropertyPlantEquipment c:OwnedOrFreeholdAssets 2024-04-06 2025-04-05 OC361855 c:OwnedOrFreeholdAssets 2024-04-06 2025-04-05 OC361855 c:CurrentFinancialInstruments 2025-04-05 OC361855 c:CurrentFinancialInstruments 2024-04-05 OC361855 c:CurrentFinancialInstruments c:WithinOneYear 2025-04-05 OC361855 c:CurrentFinancialInstruments c:WithinOneYear 2024-04-05 OC361855 d:FRS102 2024-04-06 2025-04-05 OC361855 d:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 OC361855 d:FullAccounts 2024-04-06 2025-04-05 OC361855 d:LimitedLiabilityPartnershipLLP 2024-04-06 2025-04-05 OC361855 2 2024-04-06 2025-04-05 OC361855 d:PartnerLLP1 2024-04-06 2025-04-05 OC361855 d:PartnerLLP2 2024-04-06 2025-04-05 OC361855 d:PartnerLLP3 2024-04-06 2025-04-05 OC361855 d:PartnerLLP4 2024-04-06 2025-04-05 OC361855 d:PartnerLLP5 2024-04-06 2025-04-05 OC361855 d:PartnerLLP6 2024-04-06 2025-04-05 OC361855 d:PartnerLLP7 2024-04-06 2025-04-05 OC361855 d:PartnerLLP8 2024-04-06 2025-04-05 OC361855 d:PartnerLLP9 2024-04-06 2025-04-05 OC361855 d:PartnerLLP10 2024-04-06 2025-04-05 OC361855 c:FurtherSpecificReserve3ComponentTotalEquity 2025-04-05 OC361855 c:FurtherSpecificReserve3ComponentTotalEquity 2024-04-05 OC361855 e:PoundSterling 2024-04-06 2025-04-05 iso4217:GBP xbrli:pure

Registered number: OC361855 MA PARTNERS LLP UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
MA PARTNERS LLP INFORMATION
Designated Members C J Dugdale
A J Fish
Mrs C Goodswen
Mrs M A Sargeant
F M E Shippam
S Lindsay
I Barber
Mrs E J Hunt
Mrs A M D Lynch
Member Mrs I E Webster
LLP registered number OC361855
Registered office 7 The Close, Norwich, Norfolk, NR1 4DJ
MA PARTNERS LLP CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 7
MA PARTNERS LLP REGISTERED NUMBER: OC361855 BALANCE SHEET AS AT 5 APRIL 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 46,497 |  | 70,113
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 3,128,178 |  | 2,985,344 |
Bank & cash balances |  | 236,258 |  | 83,473 |
|  | 3,364,436 |  | 3,068,817 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,013,943) |  | (1,019,947) |
Net current assets |  |  | 2,350,493 |  | 2,048,870
Net assets |  |  | 2,396,990 |  | 2,118,983
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Members' capital classified as a liability |  | 775,001 |  | 750,001 |
Other amounts | 7 | 1,621,989 |  | 1,368,982 |
|  |  | 2,396,990 |  | 2,118,983
|  |  | 2,396,990 |  | 2,118,983
Total members' interests |  |  |  |  |
Loans and other debts due to members | 7 |  | 2,396,990 |  | 2,118,983
|  |  | 2,396,990 |  | 2,118,983
Page 1
MA PARTNERS LLP REGISTERED NUMBER: OC361855 BALANCE SHEET (CONTINUED) AS AT 5 APRIL 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 profit and loss account 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 22 December 2025.
C J Dugdale | A J Fish
Designated member | Designated member
The notes on pages 3 to 7 form part of these financial statements. MA Partners 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. Page 2
MA PARTNERS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
1. | General information
MA Partners LLP is a Limited Liability Partnership incorporated in England and Wales. The address of its registered office is 7 The Close, Norwich, Norfolk, NR1 4DJ. The LLP's principal activity is that of the provision of accountancy and taxation services. 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 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:
| 2.2 | Revenue recognition
Turnover represents the fair value of services provided during the period on client assignments. Turnover is recognised as contract activity progresses and the right to consideration is earned. Fair value reflects the amount expected to be recoverable from clients and is based on the time spent, skills and expertise provided and expenses incurred. Turnover excludes Value Added Tax. Turnover in respect of contingent fee assignments (over and above any agreed minimum fee which is recognised as above) is recognised in the period when the contingent event occurs and the collectability of the fee is assured. Unbilled turnover on individual client assignments is included as accrued income within debtors. Where individual on-account billings exceed revenue recognised on client assignments, the excess is classified as deferred income within creditors.
| 2.3 | 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. Page 3
MA PARTNERS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on both a straight line and reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Tenants improvements | - | 10% | straight line
|  |  |  | Furniture and equipment | - | 25% | straight line
|  |  |  | Computer equipment | - | 33% | straight line
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.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.8 | Operating leases: the LLP as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 4
MA PARTNERS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 2.Accounting policies (continued)
| 2.9 | Pensions
Defined contribution pension plan The LLP operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the LLP pays fixed contributions into a separate entity. Once the contributions have been paid the LLP has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the LLP in independently administered funds.
| 2.10 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
3. | Employees
| The average monthly number of employees, including members, during the year was 89 (2024 - 92).
4. | Tangible fixed assets
|  | Tenants improvements | Other fixed assets | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 6 April 2024 | 129,726 | 1,017,363 | 1,147,089
| Additions | - | 25,397 | 25,397
| At 5 April 2025 | 129,726 | 1,042,760 | 1,172,486
| Depreciation |  |  |
| At 6 April 2024 | 117,405 | 959,569 | 1,076,974
| Charge for the year on owned assets | 1,691 | 47,324 | 49,015
| At 5 April 2025 | 119,096 | 1,006,893 | 1,125,989
| Net book value |  |  |
| At 5 April 2025 | 10,630 | 35,867 | 46,497
| At 5 April 2024 | 12,321 | 57,794 | 70,115
Page 5
MA PARTNERS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,798,358 | 1,811,619
| Other debtors | 511,961 | 434,676
| Prepayments and accrued income | 817,859 | 739,049
|  | 3,128,178 | 2,985,344
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 246,827 | 275,519
| Other taxation and social security | 366,647 | 334,662
| Other creditors | 400,469 | 409,766
|  | 1,013,943 | 1,019,947
7. | Loans and other debts due to members
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Members' capital treated as debt | (775,001) | (750,001)
| Other amounts due to members | (1,621,989) | (1,368,982)
|  | (2,396,990) | (2,118,983)
| All of these amounts fall due for payment within one year.
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
8. | Pension commitments
Contributions totalling £28,196 (2024 - £27,234) were payable to the fund at the balance sheet date and are included in creditors. Page 6
MA PARTNERS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 9.Other financial commitments The LLP had total financial commitments which are not included in the balance sheet amounting to £345,978 (2024 - £437,108).
Page 7