Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 solicitors 10 2024-10-01 false 13 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC345321 2024-10-01 2025-09-30 OC345321 2023-10-01 2024-09-30 OC345321 2025-09-30 OC345321 2024-09-30 OC345321 c:Buildings 2024-10-01 2025-09-30 OC345321 c:Buildings 2025-09-30 OC345321 c:Buildings 2024-09-30 OC345321 c:Buildings c:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 OC345321 c:PlantMachinery 2024-10-01 2025-09-30 OC345321 c:FurnitureFittings 2024-10-01 2025-09-30 OC345321 c:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 OC345321 c:OtherPropertyPlantEquipment 2025-09-30 OC345321 c:OtherPropertyPlantEquipment 2024-09-30 OC345321 c:OtherPropertyPlantEquipment c:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 OC345321 c:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 OC345321 c:Goodwill 2025-09-30 OC345321 c:Goodwill 2024-09-30 OC345321 c:CurrentFinancialInstruments 2025-09-30 OC345321 c:CurrentFinancialInstruments 2024-09-30 OC345321 c:CurrentFinancialInstruments c:WithinOneYear 2025-09-30 OC345321 c:CurrentFinancialInstruments c:WithinOneYear 2024-09-30 OC345321 d:FRS102 2024-10-01 2025-09-30 OC345321 d:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 OC345321 d:FullAccounts 2024-10-01 2025-09-30 OC345321 d:LimitedLiabilityPartnershipLLP 2024-10-01 2025-09-30 OC345321 c:WithinOneYear 2025-09-30 OC345321 c:WithinOneYear 2024-09-30 OC345321 c:BetweenOneFiveYears 2025-09-30 OC345321 c:BetweenOneFiveYears 2024-09-30 OC345321 c:MoreThanFiveYears 2025-09-30 OC345321 c:MoreThanFiveYears 2024-09-30 OC345321 d:PartnerLLP1 2024-10-01 2025-09-30 OC345321 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: OC345321 CHANCELLORS LEA BREWER LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
CHANCELLORS LEA BREWER LLP REGISTERED NUMBER: OC345321 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | - |  | -
Tangible assets | 5 |  | 2,793 |  | 3,322
|  |  | 2,793 |  | 3,322
Current assets |  |  |  |  |
Stocks | 6 | 45,901 |  | 28,165 |
Debtors: amounts falling due within one year | 7 | 41,266 |  | 91,308 |
Cash at bank and in hand | 8 | 194,489 |  | 35,624 |
|  | 281,656 |  | 155,097 |
Creditors: Amounts Falling Due Within One Year | 9 | (83,909) |  | (117,310) |
Net current assets |  |  | 197,747 |  | 37,787
Total assets less current liabilities |  |  | 200,540 |  | 41,109
Net assets |  |  | 200,540 |  | 41,109
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 10 |  | 200,540 |  | 41,109
|  |  | 200,540 |  | 41,109
Total members' interests |  |  |  |  |
Loans and other debts due to members | 10 |  | 200,540 |  | 41,109
|  |  | 200,540 |  | 41,109
Page 1
CHANCELLORS LEA BREWER LLP REGISTERED NUMBER: OC345321 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 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 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:
P Aletta
Designated member
Date: 29 June 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
CHANCELLORS LEA BREWER LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Chancellors Lea Brewers LLP is a Limited Liability Partnership incorporated in England and Wales. The address of the registered office is 246 Broadway, Bexleyheath, Kent, DA6 8BB. The LLP's principal activtiy is that of providing legal 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
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 profit or loss on a straight-line basis over the lease term.
| 2.4 | 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. Page 3
CHANCELLORS LEA BREWER LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 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 | Goodwill
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of comprehensive income over its useful economic life.
| 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 20-33% straight line
|  |  |  | Fixtures & fittings | - | 15% 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.
| 2.8 | Work in progress
Work in progress is stated at lower of cost and net realisable value. Movement in work in progress is accounted for in fees receivable.
| 2.9 | Client monies
Assets and liabilities exclude monies held in client accounts and corresponding liabilities to clients as held on the client ledger. Page 4
CHANCELLORS LEA BREWER LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 10 (2024 - 13).
Page 5
CHANCELLORS LEA BREWER LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 October 2024 | 73,039
| At 30 September 2025 | 73,039
| Amortisation |
| At 1 October 2024 | 73,039
| At 30 September 2025 | 73,039
| Net book value |
| At 30 September 2025 | -
| At 30 September 2024 | -
Page 6
CHANCELLORS LEA BREWER LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Tangible fixed assets
|  | Land and buildings | Other fixed assets | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 October 2024 | 1,612 | 27,185 | 28,797
| Additions | - | 971 | 971
| At 30 September 2025 | 1,612 | 28,156 | 29,768
| Depreciation |  |  |
| At 1 October 2024 | 1,612 | 23,863 | 25,475
| Charge for the year | - | 1,500 | 1,500
| At 30 September 2025 | 1,612 | 25,363 | 26,975
| Net book value |  |  |
| At 30 September 2025 | - | 2,793 | 2,793
| At 30 September 2024 | - | 3,322 | 3,322
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Work in progress | 45,901 | 28,165
|  | 45,901 | 28,165
Page 7
CHANCELLORS LEA BREWER LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 33,509 | 85,201
| Prepayments and accrued income | 7,757 | 6,107
|  | 41,266 | 91,308
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 194,489 | 35,624
|  | 194,489 | 35,624
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 30,885
| Other taxation and social security | 31,859 | 34,375
| Other creditors | 44,800 | 44,800
| Accruals and deferred income | 7,250 | 7,250
|  | 83,909 | 117,310
Page 8
CHANCELLORS LEA BREWER LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. | Loans and other debts due to/(from) members
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other amounts due to/(from) to members | 200,540 | 41,109
|  | 200,540 | 41,109
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Falling due within one year | 200,540 | 41,109
|  | 200,540 | 41,109
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
11. | Pension commitments
The LLP offers a defined contribution pension scheme. The assets of the scheme are held seperately 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 £Nil (2024: £Nil). Contributions totalling £Nil (2024: £Nil) were payable to the fund at the balance sheet date and are included in other creditors.
12. | Commitments under operating leases
| At 30 September 2025 the LLP had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 18,667 | 18,667
| Later than 1 year and not later than 5 years | 108,000 | 128,000
| Later than 5 years | - | 45,333
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