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 27 25 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC336719 2025-04-01 2026-03-31 OC336719 2024-04-01 2025-03-31 OC336719 2026-03-31 OC336719 2025-03-31 OC336719 c:MotorVehicles 2025-04-01 2026-03-31 OC336719 c:FurnitureFittings 2025-04-01 2026-03-31 OC336719 c:FurnitureFittings 2026-03-31 OC336719 c:FurnitureFittings 2025-03-31 OC336719 c:FurnitureFittings c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC336719 c:CurrentFinancialInstruments 2026-03-31 OC336719 c:CurrentFinancialInstruments 2025-03-31 OC336719 c:CurrentFinancialInstruments c:WithinOneYear 2026-03-31 OC336719 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC336719 d:FRS102 2025-04-01 2026-03-31 OC336719 d:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC336719 d:FullAccounts 2025-04-01 2026-03-31 OC336719 d:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC336719 2 2025-04-01 2026-03-31 OC336719 d:PartnerLLP1 2025-04-01 2026-03-31 OC336719 d:PartnerLLP2 2025-04-01 2026-03-31 OC336719 d:PartnerLLP3 2025-04-01 2026-03-31 OC336719 c:OtherCapitalInstrumentsClassifiedAsEquity 2026-03-31 OC336719 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC336719 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: OC336719 BRIGHTSTONE LAW LLP UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
BRIGHTSTONE LAW LLP CONTENTS
| Page
Information | 1
Balance sheet | 2 - 3
Notes to the financial statements | 4 - 9
BRIGHTSTONE LAW LLP INFORMATION
Designated Members J Newman
M S Rosen
H Peradigou
LLP registered number OC336719
Registered office Brightstone House, 511 Centennial Avenue, Elstree, Hertfordshire, WD6 3FG
Accountants Blick Rothenberg Limited, 16 Great Queen Street, Covent Garden, London, WC2B 5AH
Page 1
|  | REGISTERED NUMBER:OC336719
BRIGHTSTONE LAW LLP BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible fixed assets | 4 |  | 79,476 |  | 96,196
|  |  | 79,476 |  | 96,196
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 246,036 |  | 207,585 |
Bank and cash balances |  | 945,651 |  | 878,492 |
|  | 1,191,687 |  | 1,086,077 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,171,494) |  | (1,082,604) |
Net current assets |  |  | 20,193 |  | 3,473
Total assets less current liabilities |  |  | 99,669 |  | 99,669
Net assets |  |  | 99,669 |  | 99,669
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Members' other interests |  |  |  |  |
Members' capital classified as equity |  |  | 99,669 |  | 99,669
|  |  | 99,669 |  | 99,669
Total members' interests |  |  |  |  |
Members' other interests |  |  | 99,669 |  | 99,669
|  |  | 99,669 |  | 99,669
Page 2
|  | REGISTERED NUMBER:OC336719
BRIGHTSTONE LAW 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 on 4 August 2026.
................................................ J Newman
Designated member
The notes on pages 4 to 9 form part of these financial statements. Brightstone Law 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
BRIGHTSTONE LAW LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Brightstone Law LLP is a limited liability partnership incorporated in England and Wales. The registered office is Brightstone House, 511 Centennial Avenue, Elstree, Hertfordshire, WD6 3FG. The limited liability partnership's principal activities are disclosed in the Members' Report. The financial statements are presented in Sterling (£), which is the functional currency of the company. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 | Going concern
After making enquiries, the members have a reasonable expectation that the LLP has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
| 2.3 | 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 4
BRIGHTSTONE LAW LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 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 | 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. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | Straight line over 3 years
|  |  |  | Fixtures and fittings | - | 25% reducing balance
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.
| 2.7 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.8 | 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. Page 5
BRIGHTSTONE LAW LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
|  | Financial instruments (continued)
Financial assets Basic financial assets, including trade and other 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. 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. Page 6
BRIGHTSTONE LAW LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
|  | Financial instruments (continued)
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.
3. | Employees
| The average monthly number of employees, including members, during the year was 27 (2025 - 25).
Page 7
BRIGHTSTONE LAW LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost |
| At 1 April 2025 | 426,736
| Additions | 9,308
| At 31 March 2026 | 436,044
| Depreciation |
| At 1 April 2025 | 330,540
| Charge for the year on owned assets | 26,028
| At 31 March 2026 | 356,568
| Net book value |
| At 31 March 2026 | 79,476
| At 31 March 2025 | 96,196
Page 8
BRIGHTSTONE LAW LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 86,286 | 55,096
| Other debtors | 3,500 | 10,000
| Prepayments and accrued income | 156,250 | 142,489
|  | 246,036 | 207,585
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 14,702 | 47,721
| Other taxation and social security | 146,122 | 148,293
| Other creditors | 965,798 | 858,509
| Accruals and deferred income | 44,872 | 28,081
|  | 1,171,494 | 1,082,604
| Included within other creditors is £618,746 (2025: £539,325) owed by the LLP to the designated members. The amount is interest free, unsecured and repayable on demand.
7. | Loans and other debts due to members
In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.
Page 9