Caseware UK (AP4) 2024.0.164 2024.0.164 2026-03-31 2026-03-31 false 2025-04-01 false No description of principal activity 20 17 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC306706 2025-04-01 2026-03-31 OC306706 2024-04-01 2025-03-31 OC306706 2026-03-31 OC306706 2025-03-31 OC306706 c:Buildings 2025-04-01 2026-03-31 OC306706 c:Buildings 2026-03-31 OC306706 c:Buildings 2025-03-31 OC306706 c:Buildings c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC306706 c:Buildings c:LongLeaseholdAssets 2025-04-01 2026-03-31 OC306706 c:FurnitureFittings 2025-04-01 2026-03-31 OC306706 c:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 OC306706 c:OtherPropertyPlantEquipment 2026-03-31 OC306706 c:OtherPropertyPlantEquipment 2025-03-31 OC306706 c:OtherPropertyPlantEquipment c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC306706 c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC306706 c:CurrentFinancialInstruments 2026-03-31 OC306706 c:CurrentFinancialInstruments 2025-03-31 OC306706 c:Non-currentFinancialInstruments 2026-03-31 OC306706 c:Non-currentFinancialInstruments 2025-03-31 OC306706 c:CurrentFinancialInstruments c:WithinOneYear 2026-03-31 OC306706 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC306706 c:Non-currentFinancialInstruments c:AfterOneYear 2026-03-31 OC306706 c:Non-currentFinancialInstruments c:AfterOneYear 2025-03-31 OC306706 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2026-03-31 OC306706 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2025-03-31 OC306706 c:Non-currentFinancialInstruments c:BetweenTwoFiveYears 2026-03-31 OC306706 c:Non-currentFinancialInstruments c:BetweenTwoFiveYears 2025-03-31 OC306706 d:FRS102 2025-04-01 2026-03-31 OC306706 d:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC306706 d:FullAccounts 2025-04-01 2026-03-31 OC306706 d:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC306706 2 2025-04-01 2026-03-31 OC306706 d:PartnerLLP1 2025-04-01 2026-03-31 OC306706 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: OC306706 ALLAN JANES LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
ALLAN JANES LLP REGISTERED NUMBER: OC306706 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 43,183 |  | 49,345
Current assets |  |  |  |  |
Stocks | 5 | 281,779 |  | 301,049 |
Debtors: amounts falling due within one year | 6 | 550,170 |  | 560,044 |
Cash at bank and in hand | 7 | 28,462 |  | 196,640 |
|  | 860,411 |  | 1,057,733 |
Creditors: amounts falling due within one year | 8 | (455,691) |  | (425,975) |
Net current assets |  |  | 404,720 |  | 631,758
Total assets less current liabilities |  |  | 447,903 |  | 681,103
Creditors: amounts falling due after more than one year | 9 |  | (33,333) |  | (60,415)
Net assets |  |  | 414,570 |  | 620,688
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Members' capital classified as a liability |  |  | 199,167 |  | 199,167
Other amounts | 11 |  | 215,403 |  | 421,521
|  |  | 414,570 |  | 620,688
Total members' interests |  |  |  |  |
Loans and other debts due to members | 11 |  | 414,570 |  | 620,688
|  |  | 414,570 |  | 620,688
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ALLAN JANES LLP REGISTERED NUMBER: OC306706 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 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 16 June 2026.
N J Morrison
Designated member
The notes on pages 7 to 13 form part of these financial statements. Page 2
ALLAN JANES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Allan Janes LLP is a LLP incorporated in England and Wales. The address of the registered office is 21-23 Easton Street, High Wycombe, Buckinghamshire, HP11 1NT. The LLP's principal activity is that of a solicitors' practice. 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 | Operating leases: the LLP as lessee
Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Finance costs
Finance costs are charged to Statement of comprehensive income 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. Page 3
ALLAN JANES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The LLP operates a defined contribution plan for its employees. Once the contributions have been paid the LLP has no further payment obligations. The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the LLP in independently administered funds.
| 2.6 | Borrowing costs
All borrowing costs are recognised in the Statement of comprehensive income in the year in which they are incurred.
| 2.7 | 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 the Statement of comprehensive income.
| 2.8 | 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, using the reducing balance or straight-line method. Depreciation is provided on the following bases:
|  |  |  | Leasehold property | - | 5 - 10% straight line
|  |  |  | Other fixed assets | - | 20% reducing balance and 25% 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 the Statement of comprehensive income. Page 4
ALLAN JANES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.9 | Work in progress
Unbilled fees, where the ability to recover the fees on a matter is non contingent, are recognised on the basis of time spent and are valued at a market rate.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | Interest income
Interest income is recognised in the Statement of comprehensive income using the effective interest method.
3. | Employees
| The average monthly number of employees during the year was 20 (2025 - 17). The average number of members is 5 (2025 - 4).
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ALLAN JANES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Leasehold property | Other fixed assets | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 April 2025 | 90,193 | 234,453 | 324,646
| Additions | - | 7,984 | 7,984
| At 31 March 2026 | 90,193 | 242,437 | 332,630
| Depreciation |  |  |
| At 1 April 2025 | 58,266 | 217,035 | 275,301
| Charge for the year | 4,561 | 9,585 | 14,146
| At 31 March 2026 | 62,827 | 226,620 | 289,447
| Net book value |  |  |
| At 31 March 2026 | 27,366 | 15,817 | 43,183
| At 31 March 2025 | 31,927 | 17,418 | 49,345
5. | Stocks
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Work in progress | 281,779 | 301,049
|  | 281,779 | 301,049
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 296,605 | 352,695
| Other debtors | 146,246 | 152,828
| Prepayments and accrued income | 107,319 | 54,521
|  | 550,170 | 560,044
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ALLAN JANES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 28,462 | 196,640
|  | 28,462 | 196,640
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 218,058 | 149,501
| Trade creditors | 8,902 | 10,971
| Other taxation and social security | 149,206 | 173,691
| Other creditors | 5,508 | 24,368
| Accruals and deferred income | 74,017 | 67,444
|  | 455,691 | 425,975
| The bank loan is secured by a fixed and floating charge over the assets of the LLP.
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 33,333 | 60,415
|  | 33,333 | 60,415
| The bank loan is secured by a fixed and floating charge over the assets of the LLP.
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ALLAN JANES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 218,058 | 149,501
| Amounts falling due 1-2 years |  |
| Bank loans | 25,000 | 25,000
| Amounts falling due 2-5 years |  |
| Bank loans | 8,333 | 35,415
|  | 251,391 | 209,916
11. | Loans and other debts due to members
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Members' capital treated as debt | 199,167 | 199,167
| Other amounts due to members | 215,403 | 421,521
|  | 414,570 | 620,688
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
12. | Pension commitments
The LLP operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the LLP in an independently administered fund. The pension cost charge represents contributions payable by the LLP to the fund and amounted to £27,308 (2025 - £26,090). At the year end, £Nil (2025 - £1,778) of contributions were outstanding.
13. | Entitlement of members
| £199,167 (2025 - £199,167) of the amounts due to members from the LLP are secured over assets of the LLP. All other loans and debts due to members rank after unsecured creditors in the event of a winding up.
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