Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 2025-04-01 false provision of legal services.5 4 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC371637 2025-04-01 2026-03-31 OC371637 2024-04-01 2025-03-31 OC371637 2026-03-31 OC371637 2025-03-31 OC371637 c:FurnitureFittings 2025-04-01 2026-03-31 OC371637 c:FurnitureFittings 2026-03-31 OC371637 c:FurnitureFittings 2025-03-31 OC371637 c:FurnitureFittings c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC371637 c:CurrentFinancialInstruments 2026-03-31 OC371637 c:CurrentFinancialInstruments 2025-03-31 OC371637 c:CurrentFinancialInstruments c:WithinOneYear 2026-03-31 OC371637 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC371637 c:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2025-04-01 2026-03-31 OC371637 c:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2026-03-31 OC371637 c:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2025-03-31 OC371637 d:FRS102 2025-04-01 2026-03-31 OC371637 d:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC371637 d:AbridgedAccounts 2025-04-01 2026-03-31 OC371637 d:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC371637 c:WithinOneYear 2026-03-31 OC371637 c:WithinOneYear 2025-03-31 OC371637 2 2025-04-01 2026-03-31 OC371637 d:PartnerLLP1 2025-04-01 2026-03-31 OC371637 c:OtherCapitalInstrumentsClassifiedAsEquity 2026-03-31 OC371637 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC371637 c:FurtherSpecificReserve3ComponentTotalEquity 2026-03-31 OC371637 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC371637 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: OC371637 CORBIN & HASSAN (UK) LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
CORBIN & HASSAN (UK) LLP REGISTERED NUMBER: OC371637 BALANCE SHEET AS AT 31 MARCH 2026
| 2026 | 2026 | 2025 | 2025
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,365 |  | 311
|  |  | 2,365 |  | 311
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 54,048 |  | 66,251 |
Cash at bank and in hand | 6 | 7,110 |  | 7,960 |
|  | 61,158 |  | 74,211 |
Creditors: Amounts Falling Due Within One Year | 7 | (18,304) |  | (19,311) |
Net current assets |  |  | 42,854 |  | 54,900
Total assets less current liabilities |  |  | 45,219 |  | 55,211
Provisions for liabilities |  |  |  |  |
Other provisions | 8 | (5,231) |  | (6,123) |
|  |  | (5,231) |  | (6,123)
Net assets |  |  | 39,988 |  | 49,088
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Members' capital classified as a liability |  |  | 17,736 |  | 26,836
|  |  | 17,736 |  | 26,836
Members' other interests |  |  |  |  |
Members' capital classified as equity |  | 22,252 |  | 22,252 |
|  |  | 22,252 |  | 22,252
|  |  | 39,988 |  | 49,088
Total members' interests |  |  |  |  |
Loans and other debts due to members |  |  | 17,736 |  | 26,836
Members' other interests |  |  | 22,252 |  | 22,252
|  |  | 39,988 |  | 49,088
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime. Page 1
CORBIN & HASSAN (UK) LLP REGISTERED NUMBER: OC371637 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 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:
................................................ S H A Hassan
Designated member
Date: 15 July 2026
The notes on pages 4 to 9 form part of these financial statements. Page 2
CORBIN & HASSAN (UK) LLP RECONCILIATION OF MEMBERS' INTERESTS FOR THE YEAR ENDED 31 MARCH 2026
| EQUITY Members' other interests | DEBT Loans and other debts due to members less any amounts due from members in debtors | Total members' interests
| Members' capital (classified as equity) | Other reserves | Total | Members' capital (classified as debt) | Total
| £ | £ | £ | £ | £
Amounts due to members |  |  |  | 26,836 |
Amounts due from members |  |  |  |  |
Balance at 31 March 2025 | 22,252 | - | 22,252 | 26,836 | 49,088
Profit for the year available for discretionary division among members | - | 46,692 | 46,692 | - | 46,692
Members' interests after profit for the year | 22,252 | 46,692 | 68,944 | 26,836 | 95,780
Other division of profits | - | (46,692) | (46,692) | 792 | (45,900)
Repayment of capital | - | - | - | (9,892) | (9,892)
Amounts due to members |  |  |  | 17,736 |
Amounts due from members |  |  |  |  |
Balance at 31 March 2026 | 22,252 | - | 22,252 | 17,736 | 39,988
The notes on pages 4 to 9 form part of these financial statements.
There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests.
Page 3
CORBIN & HASSAN (UK) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
The entity is a limited liability partnership registered in England, registration number OC371637. The LLP's registered office and business address is: Patman House 23-27 Electric Parade George Lane South Woodford London E18 2LS 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the LLP's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue recognition
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. Page 4
CORBIN & HASSAN (UK) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.3 | 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. 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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.
| 2.6 | 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 .
| 2.7 | 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 5
CORBIN & HASSAN (UK) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.7 | 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 a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% |
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.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2025 - 4).
Page 6
CORBIN & HASSAN (UK) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 April 2025 | 7,549
| Additions | 2,843
| At 31 March 2026 | 10,392
| Depreciation |
| At 1 April 2025 | 7,238
| Charge for the year on owned assets | 789
| At 31 March 2026 | 8,027
| Net book value |
| At 31 March 2026 | 2,365
| At 31 March 2025 | 311
Page 7
CORBIN & HASSAN (UK) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 39,197 | 50,245
| Prepayments and accrued income | 14,851 | 16,006
|  | 54,048 | 66,251
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 7,110 | 7,960
|  | 7,110 | 7,960
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other taxation and social security | 4,985 | 6,092
| Other creditors | 10,119 | 10,119
| Accruals and deferred income | 3,200 | 3,100
|  | 18,304 | 19,311
8. | Provisions
|  | Other provision
|  | £
| At 1 April 2025 | 6,123
| Charged to profit or loss | (892)
| At 31 March 2026 | 5,231
Page 8
CORBIN & HASSAN (UK) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
9. | Commitments under operating leases
| At 31 March 2026 the LLP had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Not later than 1 year | 9,600 | 9,600
|  | 9,600 | 9,600
10. | Controlling party
The LLP is under control of S H A Hassan by virtue of his controlling interest in the limited liability partnership.
Page 9