Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 2025-04-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false The principal activity of the Company during the year was that of agricultural farming.1 2 false true false OC441440 2025-04-01 2026-03-31 OC441440 2024-04-01 2025-03-31 OC441440 2026-03-31 OC441440 2025-03-31 OC441440 c:Buildings 2025-04-01 2026-03-31 OC441440 c:Buildings 2026-03-31 OC441440 c:Buildings 2025-03-31 OC441440 c:Buildings c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC441440 c:PlantMachinery 2025-04-01 2026-03-31 OC441440 c:PlantMachinery 2026-03-31 OC441440 c:PlantMachinery 2025-03-31 OC441440 c:PlantMachinery c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC441440 c:MotorVehicles 2025-04-01 2026-03-31 OC441440 c:MotorVehicles 2026-03-31 OC441440 c:MotorVehicles 2025-03-31 OC441440 c:MotorVehicles c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC441440 c:OfficeEquipment 2025-04-01 2026-03-31 OC441440 c:OfficeEquipment 2026-03-31 OC441440 c:OfficeEquipment 2025-03-31 OC441440 c:OfficeEquipment c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC441440 c:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 OC441440 c:OtherPropertyPlantEquipment 2026-03-31 OC441440 c:OtherPropertyPlantEquipment 2025-03-31 OC441440 c:OtherPropertyPlantEquipment c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC441440 c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC441440 c:CurrentFinancialInstruments 2026-03-31 OC441440 c:CurrentFinancialInstruments 2025-03-31 OC441440 c:CurrentFinancialInstruments c:WithinOneYear 2026-03-31 OC441440 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC441440 d:FRS102 2025-04-01 2026-03-31 OC441440 d:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC441440 d:FullAccounts 2025-04-01 2026-03-31 OC441440 d:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC441440 c:HirePurchaseContracts c:WithinOneYear 2026-03-31 OC441440 c:HirePurchaseContracts c:WithinOneYear 2025-03-31 OC441440 d:PartnerLLP2 2025-04-01 2026-03-31 OC441440 c:OtherCapitalInstrumentsClassifiedAsEquity 2026-03-31 OC441440 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC441440 c:FurtherSpecificReserve2ComponentTotalEquity 2026-03-31 OC441440 c:FurtherSpecificReserve2ComponentTotalEquity 2025-03-31 OC441440 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: OC441440 F & C BENNETT LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
F & C BENNETT LLP REGISTERED NUMBER: OC441440 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 632,062 |  | 662,520
|  |  | 632,062 |  | 662,520
Current assets |  |  |  |  |
Stocks |  | 280,686 |  | 432,368 |
Debtors: amounts falling due within one year | 5 | 22,405 |  | 95,500 |
|  | 303,091 |  | 527,868 |
Creditors: amounts falling due within one year | 6 | (127,603) |  | (303,128) |
Net current assets |  |  | 175,488 |  | 224,740
Total assets less current liabilities |  |  | 807,550 |  | 887,260
Net assets |  |  | 807,550 |  | 887,260
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Members' other interests |  |  |  |  |
Members' capital classified as equity |  | 820,175 |  | 829,378 |
Other reserves classified as equity |  | (12,625) |  | 57,882 |
|  |  | 807,550 |  | 887,260
|  |  | 807,550 |  | 887,260
Total members' interests |  |  |  |  |
Members' other interests |  |  | 807,550 |  | 887,260
|  |  | 807,550 |  | 887,260
Page 1
F & C BENNETT LLP REGISTERED NUMBER: OC441440 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 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 6 August 2026.
Mrs C J V Bennett
Designated member
The notes on pages 4 to 8 form part of these financial statements. Page 2
F & C BENNETT LLP RECONCILIATION OF MEMBERS' INTERESTS FOR THE YEAR ENDED 31 MARCH 2026
| EQUITY Members' other interests
| Members' capital (classified as equity) | Other reserves | Total
| £ | £ | £
Loss for the year available for discretionary division among members | - | (119,582) | (119,582)
Members' interests after profit for the year | 910,496 | 57,882 | 968,378
Repayment of capital | (81,118) | - | (81,118)
Amounts due to members |  |  |
Amounts due from members |  |  |
Balance at 31 March 2025 | 829,378 | 57,882 | 887,260
Loss for the year available for discretionary division among members | - | (70,507) | (70,507)
Members' interests after profit for the year | 829,378 | (12,625) | 816,753
Amounts introduced by members | 36,766 | - | 36,766
Repayment of capital | (45,969) | - | (45,969)
Amounts due to members |  |  |
Amounts due from members |  |  |
Balance at 31 March 2026 | 820,175 | (12,625) | 807,550
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
F & C BENNETT LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
F&C Bennett LLP is a limited liability partnership incorporated in England within the United Kingdom. The address of the registered office is Causeway House, 1 Dane Street, Bishop's Stortford, Hertfordshire, CM23 3BT. The LLP is not part of a group. 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 | 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: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the LLP has transferred the significant risks and rewards of ownership to the buyer; ∙the LLP retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the LLP will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. 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 | 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 4
F & C BENNETT LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.5 | 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 . 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.
| 2.6 | 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - |  |
|  |  |  | Plant and machinery | - | 15% |
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | Office equipment | - | 15% |
|  |  |  | Other fixed assets | - | 15% |
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. Page 5
F & C BENNETT LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately 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 | 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 persons (including members with contracts of employment) employed during the period was 1 (2025 - 2). Page 6
F & C BENNETT LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Motor vehicles | Office equipment | Tractors and combines
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 April 2025 | 465,931 | 61,367 | 23,216 | 138 | 231,955
| At 31 March 2026 | 465,931 | 61,367 | 23,216 | 138 | 231,955
| Depreciation |  |  |  |  |
| At 1 April 2025 | - | 17,111 | 13,422 | 55 | 89,499
| Charge for the year on owned assets | - | 6,633 | 2,448 | 12 | 21,365
| At 31 March 2026 | - | 23,744 | 15,870 | 67 | 110,864
| Net book value |  |  |  |  |
| At 31 March 2026 | 465,931 | 37,623 | 7,346 | 71 | 121,091
| At 31 March 2025 | 465,931 | 44,256 | 9,794 | 83 | 142,456
|  | Total
|  | £
| Cost or valuation |
| At 1 April 2025 | 782,607
| At 31 March 2026 | 782,607
| Depreciation |
| At 1 April 2025 | 120,087
| Charge for the year on owned assets | 30,458
| At 31 March 2026 | 150,545
| Net book value |
| At 31 March 2026 | 632,062
| At 31 March 2025 | 662,520
Page 7
F & C BENNETT LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 1,620 | 62,958
| Other debtors | 8,568 | 24,069
| Prepayments and accrued income | 12,217 | 8,473
|  | 22,405 | 95,500
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank overdrafts | 43,793 | 152,077
| Trade creditors | 18,132 | 98,287
| Other taxation and social security | 1,428 | 1,968
| Obligations under finance lease and hire purchase contracts | - | 31,896
| Accruals and deferred income | 64,250 | 18,900
|  | 127,603 | 303,128
| Included within creditors, the amounts owed under banking overdraft facilities are secured via a fixed and floating charge on the Partnership's assets.
7. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Within one year | - | 31,896
|  | - | 31,896
Page 8