Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 true 2025-04-01 false No description of principal activity 14 15 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC341917 2025-04-01 2026-03-31 OC341917 2024-04-01 2025-03-31 OC341917 2026-03-31 OC341917 2025-03-31 OC341917 c:PlantMachinery 2025-04-01 2026-03-31 OC341917 c:PlantMachinery 2026-03-31 OC341917 c:PlantMachinery 2025-03-31 OC341917 c:PlantMachinery c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC341917 c:MotorVehicles 2025-04-01 2026-03-31 OC341917 c:Goodwill 2026-03-31 OC341917 c:Goodwill 2025-03-31 OC341917 c:CurrentFinancialInstruments 2026-03-31 OC341917 c:CurrentFinancialInstruments 2025-03-31 OC341917 c:Non-currentFinancialInstruments 2026-03-31 OC341917 c:Non-currentFinancialInstruments 2025-03-31 OC341917 c:CurrentFinancialInstruments c:WithinOneYear 2026-03-31 OC341917 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC341917 c:Non-currentFinancialInstruments c:AfterOneYear 2026-03-31 OC341917 c:Non-currentFinancialInstruments c:AfterOneYear 2025-03-31 OC341917 d:FRS102 2025-04-01 2026-03-31 OC341917 d:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC341917 d:FullAccounts 2025-04-01 2026-03-31 OC341917 d:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC341917 c:WithinOneYear 2026-03-31 OC341917 c:WithinOneYear 2025-03-31 OC341917 c:BetweenOneFiveYears 2026-03-31 OC341917 c:BetweenOneFiveYears 2025-03-31 OC341917 2 2025-04-01 2026-03-31 OC341917 d:PartnerLLP2 2025-04-01 2026-03-31 OC341917 d:PartnerLLP3 2025-04-01 2026-03-31 OC341917 c:FurtherSpecificReserve3ComponentTotalEquity 2026-03-31 OC341917 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC341917 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: OC341917 PAUL ROBINSON PARTNERSHIP (UK) LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
PAUL ROBINSON PARTNERSHIP (UK) LLP REGISTERED NUMBER: OC341917 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 16,676 |  | 8,313
|  |  | 16,676 |  | 8,313
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 174,132 |  | 259,329 |
Cash at bank and in hand |  | 196,052 |  | 117,893 |
|  | 370,184 |  | 377,222 |
Creditors: Amounts Falling Due Within One Year | 7 | (173,333) |  | (168,812) |
Net current assets |  |  | 196,851 |  | 208,410
Total assets less current liabilities |  |  | 213,527 |  | 216,723
Creditors: amounts falling due after more than one year | 8 |  | - |  | (42,666)
|  |  | 213,527 |  | 174,057
Net assets |  |  | 213,527 |  | 174,057
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Members' capital classified as a liability |  |  | 170,666 |  | 170,666
Other Amounts |  |  | 42,861 |  | 3,391
|  |  | 213,527 |  | 174,057
|  |  | 213,527 |  | 174,057
Total members' interests |  |  |  |  |
Loans and other debts due to members |  |  | 213,527 |  | 174,057
|  |  | 213,527 |  | 174,057
Page 1
PAUL ROBINSON PARTNERSHIP (UK) LLP REGISTERED NUMBER: OC341917 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 income statement 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:
................................................ Simon Nicholas | ................................................ Craig Liversidge
Designated member | Designated member
Date: 22 July 2026 |
The notes on pages 3 to 8 form part of these financial statements. Paul Robinson Partnership (UK) 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
PAUL ROBINSON PARTNERSHIP (UK) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Paul Robinson Partnership (UK) LLP is an limited liability partnership incorporated in England and Wales, registration number OC341917. The registered office 6 Octagon Business Park, Hospital Road, Little Plumstead, Norwich, Norfolk, NR13 5FH. 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 financial statements are presented in sterling which is the functional currency of the LLP and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the turnover can be reliably measured. Turnover 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 turnover is recognised: Rendering of services Turnover 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 turnover 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. 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. Page 3
PAUL ROBINSON PARTNERSHIP (UK) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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.
| 2.6 | 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 Statement of financial position. The assets of the plan are held separately from the LLP in independently administered funds.
| 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 Profit and Loss Statement .
| 2.8 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.9 | 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 4
PAUL ROBINSON PARTNERSHIP (UK) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 15% and 30% reducing balance
|  |  |  | Motor vehicles | - | 25% reducing balance
| 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 | Capital
The Capital Requirement of the LLP is detemined by the Members and subject to regular review. Each member is required to subscribe a proportion of this capital, known as memebers share. Members are paid interest on their capital.
3. | Employees
| The average monthly number of employees, including directors, during the year was 14 (2025 - 15).
Page 5
PAUL ROBINSON PARTNERSHIP (UK) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 April 2025 | 38,000
| At 31 March 2026 | 38,000
| Amortisation |
| At 1 April 2025 | 38,000
| At 31 March 2026 | 38,000
| Net book value |
| At 31 March 2026 | -
| At 31 March 2025 | -
Page 6
PAUL ROBINSON PARTNERSHIP (UK) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 April 2025 | 94,086
| Additions | 15,165
| At 31 March 2026 | 109,251
| Depreciation |
| At 1 April 2025 | 85,773
| Charge for the year on owned assets | 6,802
| At 31 March 2026 | 92,575
| Net book value |
| At 31 March 2026 | 16,676
| At 31 March 2025 | 8,313
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 148,172 | 236,365
| Prepayments and accrued income | 25,960 | 22,964
|  | 174,132 | 259,329
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PAUL ROBINSON PARTNERSHIP (UK) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 9,073 | 10,227
| Amounts owed to former members | 42,476 | 43,477
| Other taxation and social security | 102,884 | 96,538
| Other creditors | 1,149 | 1,159
| Accruals and deferred income | 17,751 | 17,411
|  | 173,333 | 168,812
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed to former members | - | 42,666
|  | - | 42,666
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 | 42,936 | 42,936
| Later than 1 year and not later than 5 years | 112,872 | 155,808
|  | 155,808 | 198,744
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