Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-04-01 false consultancy 1 1 true true false OC329448 2025-04-01 2026-03-31 OC329448 2024-04-01 2025-03-31 OC329448 2026-03-31 OC329448 2025-03-31 OC329448 c:FurnitureFittings 2025-04-01 2026-03-31 OC329448 c:FurnitureFittings 2026-03-31 OC329448 c:FurnitureFittings 2025-03-31 OC329448 c:FurnitureFittings c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC329448 c:CurrentFinancialInstruments 2026-03-31 OC329448 c:CurrentFinancialInstruments 2025-03-31 OC329448 c:CurrentFinancialInstruments c:WithinOneYear 2026-03-31 OC329448 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC329448 d:FRS102 2025-04-01 2026-03-31 OC329448 d:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC329448 d:FullAccounts 2025-04-01 2026-03-31 OC329448 d:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC329448 2 2025-04-01 2026-03-31 OC329448 d:PartnerLLP1 2025-04-01 2026-03-31 OC329448 d:PartnerLLP2 2025-04-01 2026-03-31 OC329448 c:OtherCapitalInstrumentsClassifiedAsEquity 2026-03-31 OC329448 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC329448 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: OC329448 BARTLETT RESOURCES LLP UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
BARTLETT RESOURCES LLP CONTENTS
| Page
LLP Information | 1
Balance sheet | 2 - 3
Notes to the financial statements | 4 - 10
BARTLETT RESOURCES LLP INFORMATION
Designated Members | A J Trahar
| P J Trahar
LLP registered number | OC329448
Registered office | 16 Great Queen Street Covent Garden London WC2B 5AH
Accountants | Blick Rothenberg Limited Chartered Accountants 16 Great Queen Street Covent Garden London WC2B 5AH
Page 1
|  | REGISTERED NUMBER:OC329448
BARTLETT RESOURCES LLP BALANCE SHEET AS AT 31 MARCH 2026
|  |  |  | As restated
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 993 |  | 3,286
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 13,750 |  | 13,750 |
Cash at bank and in hand |  | 13,968 |  | 45,359 |
|  | 27,718 |  | 59,109 |
Creditors: amounts falling due within one year | 7 | (4,374) |  | - |
Net current assets |  |  | 23,344 |  | 59,109
Net assets attributable to members |  |  | 24,337 |  | 62,395
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 8 |  | 23,337 |  | 61,395
Members' other interests |  |  |  |  |
Members' capital classified as equity |  | 1,000 |  | 1,000 |
|  |  | 1,000 |  | 1,000
|  |  | 24,337 |  | 62,395
Total members' interests |  |  |  |  |
Loans and other debts due to members | 8 |  | 23,337 |  | 61,395
Members' other interests |  |  | 1,000 |  | 1,000
|  |  | 24,337 |  | 62,395
Page 2
|  | REGISTERED NUMBER:OC329448
BARTLETT RESOURCES LLP BALANCE SHEET (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:
A J Trahar
Designated member
Date: 14 July 2026
The notes on pages 4 to 10 form part of these financial statements. Bartlett Resources 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 3
BARTLETT RESOURCES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Bartlett Resources LLP is a limited liability partnership incorporated in England and Wales. The registered office is 16 Great Queen Street, Covent Garden, London, WC2B 5AH. The financial statements are presented in Sterling (£), which is the functional currency of the LLP. Monetary amounts in these financial statements are 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the LLP's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Turnover consists of fees for professional work performed and other services billed to clients excluding disbursements paid on behalf of clients and VAT.
| 2.3 | 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 discretionarily. Discretionary divisions of profits are recognised as amounts due to members, although may be used to offset amounts which have been drawn by members, which are recognised as loan assets repayable. Profits of the LLP which are not yet divided among the members are shown under 'Other reserves' on the balance sheet, pending a discretionary decision to divide the profits. In the event of the LLP making losses, the loss is recognised as a credit amount of 'Members' remuneration charged as an expense where it is automatically divided or as a debit within equity under 'Other reserves' if not divided automatically. Page 4
BARTLETT RESOURCES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.4 | 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. At each reporting date the LLP assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. The LLP adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the LLP. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred. 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.
| 2.5 | Financial instruments
The LLP has elected to apply Sections 11 and 12 of FRS 102 in respect of financial instruments. Financial assets and financial liabilities are recognised when the LLP becomes party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the LLP after deducting all of its liabilities. The LLP’s policies for its major classes of financial assets and financial liabilities are set out below. Financial assets Basic financial assets, including trade debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment. Page 5
BARTLETT RESOURCES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
|  | Financial instruments (continued)
Financial liabilities Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Impairment of financial assets Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset's carrying amount and the best estimate of the amount the LLP would receive for the asset if it were to be sold at the reporting date. For financial assets measured at amortised cost, the impairment loss is measured as the difference between the asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If the financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss. Derecognition of financial assets and financial liabilities Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires. Offsetting of financial assets and financial liabilities Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Page 6
BARTLETT RESOURCES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.6 | Cash at bank and in hand
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.7 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.8 | 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.
3. | Employees
| The average monthly number of employees (including members) during the year was 1 (2025 - 1).
4. | Information in relation to members
|  |  |  |  | 2026 | 2025
|  |  |  |  | Number | Number
| The average number of members during the year was | 2 | 2
Page 7
BARTLETT RESOURCES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost |
| At 1 April 2025 | 124,541
| Disposals | (119,988)
| At 31 March 2026 | 4,553
| Depreciation |
| At 1 April 2025 | 121,255
| Charge for the year | 821
| Disposals | (118,516)
| At 31 March 2026 | 3,560
| Net book value |
| At 31 March 2026 | 993
| At 31 March 2025 | 3,286
Page 8
BARTLETT RESOURCES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 13,750 | 13,750
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 174 | -
| Accruals | 4,200 | -
|  | 4,374 | -
8. | Loans and other debts due to members
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other amounts due to members | 23,337 | 61,395
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Falling due within one year | 23,337 | 61,395
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
9. | Prior year adjustment
During the year, the LLP reviewed the presentation of members’ balances and concluded that an amount of £1,000 previously included within members’ other interests should be presented as members’ capital classified as equity. The prior year comparatives have been restated to reflect this reclassification. As a result, members’ capital classified as equity at the prior year end has increased by £1,000, with a corresponding decrease in members’ other interests. Total members’ interests remain unchanged at £62,395 and there is no impact on the profit for the year or net assets. Page 9
BARTLETT RESOURCES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
10. | Pension commitments
The pension cost charge of £774 (2025: £743) represents contributions payable by the LLP to an independently administered fund, of which £nil (2025: £nil) was outstanding at the year end.
Page 10