Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 2025-04-01 false No description of principal activity 2 3 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC353167 2025-04-01 2026-03-31 OC353167 2024-04-01 2025-03-31 OC353167 2026-03-31 OC353167 2025-03-31 OC353167 c:OfficeEquipment 2025-04-01 2026-03-31 OC353167 c:OfficeEquipment 2026-03-31 OC353167 c:OfficeEquipment 2025-03-31 OC353167 c:OfficeEquipment c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC353167 c:CurrentFinancialInstruments 2026-03-31 OC353167 c:CurrentFinancialInstruments 2025-03-31 OC353167 c:CurrentFinancialInstruments c:WithinOneYear 2026-03-31 OC353167 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC353167 d:FRS102 2025-04-01 2026-03-31 OC353167 d:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC353167 d:FullAccounts 2025-04-01 2026-03-31 OC353167 d:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC353167 d:PartnerLLP1 2025-04-01 2026-03-31 OC353167 d:PartnerLLP2 2025-04-01 2026-03-31 OC353167 d:PartnerLLP3 2025-04-01 2026-03-31 OC353167 c:FurtherSpecificReserve3ComponentTotalEquity 2026-03-31 OC353167 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC353167 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Company registration number: OC353167
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2026
| POLICY MATTERS LLP
POLICY MATTERS LLP |  |
INFORMATION
Designated Members | B Evans
| L Binding
LLP registered number | OC353167
Registered office | Magna House 18-32 London Road Staines-Upon-Thames TW18 4BP
Accountants | Menzies LLP Chartered Accountants Magna House 18-32 London Road Staines-Upon-Thames TW18 4BP
POLICY MATTERS LLP |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
POLICY MATTERS LLP REGISTERED NUMBER:OC353167 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 3,506 |  | 3,719
|  |  | 3,506 |  | 3,719
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 32,563 |  | 13,743 |
Cash at bank and in hand |  | 107,882 |  | 115,207 |
|  | 140,445 |  | 128,950 |
Creditors: Amounts Falling Due Within One Year | 6 | (32,328) |  | (31,821) |
Net current assets |  |  | 108,117 |  | 97,129
Total assets less current liabilities |  |  | 111,623 |  | 100,848
Net assets |  |  | 111,623 |  | 100,848
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Members' capital classified as a liability |  |  | 20,000 |  | 30,000
Other amounts | 7 |  | 91,623 |  | 70,848
|  |  | 111,623 |  | 100,848
|  |  | 111,623 |  | 100,848
Total members' interests |  |  |  |  |
Loans and other debts due to members | 7 |  | 111,623 |  | 100,848
|  |  | 111,623 |  | 100,848
Page 1
POLICY MATTERS LLP REGISTERED NUMBER:OC353167 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 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 by:
L Binding | B Evans
Designated member | Designated member
Date: 29 June 2026 |
The notes on pages 3 to 6 form part of these financial statements. Policy Matters 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
POLICY MATTERS LLP |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Policy Matters LLP is a limited liability partnership registered in England and Wales. The address of the registered office is given in the company information page of these financial statements. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. 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 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
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.
| 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. 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:
|  |  |  | Equipment | - | 20% 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
POLICY MATTERS LLP |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.4 | Members' participation rights
Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits). Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with Section 22 of FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships'. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP. Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities. Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the Profit and Loss Account in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the Balance Sheet. Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the Profit and Loss Account and are equity appropriations in the Balance Sheet. Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment. All amounts due to members that are classified as liabilities are presented in the Balance Sheet within 'Loans and other debts due to members' and are charged to the Profit and Loss Account within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the Balance Sheet within 'Members' other interests'.
| 2.5 | Division and distribution of profits
A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period. An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making. The LLP divides profits automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in .
3. | Members
| The average monthly number of members during the year was 2 (2025 - 3).
Page 4
POLICY MATTERS LLP |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Equipment
|  | £
| Cost or valuation |
| At 1 April 2025 | 10,967
| At 31 March 2026 | 10,967
| Depreciation |
| At 1 April 2025 | 7,248
| Charge for the year on owned assets | 213
| At 31 March 2026 | 7,461
| Net book value |
| At 31 March 2026 | 3,506
| At 31 March 2025 | 3,719
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 28,020 | 9,000
| Prepayments and accrued income | 4,543 | 4,743
|  | 32,563 | 13,743
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 18,603 | 17,582
| Other taxation and social security | 2,850 | 1,145
| Other creditors | 235 | 1,959
| Accruals and deferred income | 10,640 | 11,135
|  | 32,328 | 31,821
Page 5
POLICY MATTERS LLP |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | Loans and other debts due to members
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Members' capital treated as debt | 20,000 | 30,000
| Amounts owed to members in respect of profits | 91,623 | 70,848
|  | 111,623 | 100,848
| Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.
Page 6