Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 No description of principal activity 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 53 42 true true false OC404300 2025-04-01 2026-03-31 OC404300 2024-04-01 2025-03-31 OC404300 2026-03-31 OC404300 2025-03-31 OC404300 c:PlantMachinery 2025-04-01 2026-03-31 OC404300 c:PlantMachinery 2026-03-31 OC404300 c:PlantMachinery 2025-03-31 OC404300 c:PlantMachinery c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC404300 c:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 OC404300 c:OtherPropertyPlantEquipment 2026-03-31 OC404300 c:OtherPropertyPlantEquipment 2025-03-31 OC404300 c:OtherPropertyPlantEquipment c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC404300 c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC404300 c:CurrentFinancialInstruments 2026-03-31 OC404300 c:CurrentFinancialInstruments 2025-03-31 OC404300 c:Non-currentFinancialInstruments 2026-03-31 OC404300 c:Non-currentFinancialInstruments 2025-03-31 OC404300 c:CurrentFinancialInstruments c:WithinOneYear 2026-03-31 OC404300 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC404300 c:Non-currentFinancialInstruments c:AfterOneYear 2026-03-31 OC404300 c:Non-currentFinancialInstruments c:AfterOneYear 2025-03-31 OC404300 d:FRS102 2025-04-01 2026-03-31 OC404300 d:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC404300 d:FullAccounts 2025-04-01 2026-03-31 OC404300 d:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC404300 2 2025-04-01 2026-03-31 OC404300 d:PartnerLLP1 2025-04-01 2026-03-31 OC404300 c:OtherCapitalInstrumentsClassifiedAsEquity 2026-03-31 OC404300 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC404300 c:FurtherSpecificReserve2ComponentTotalEquity 2026-03-31 OC404300 c:FurtherSpecificReserve2ComponentTotalEquity 2025-03-31 OC404300 c:FurtherSpecificReserve3ComponentTotalEquity 2026-03-31 OC404300 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC404300 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: OC404300 AGRI ADVISOR LEGAL LLP UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
AGRI ADVISOR LEGAL LLP REGISTERED NUMBER: OC404300 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 46,751 |  | 44,004
|  |  | 46,751 |  | 44,004
Current assets |  |  |  |  |
Stocks | 5 | 5,000 |  | 15,000 |
Debtors: amounts falling due within one year | 6 | 1,567,874 |  | 1,259,877 |
Cash at bank and in hand | 7 | 6 |  | 45 |
|  | 1,572,880 |  | 1,274,922 |
Creditors: amounts falling due within one year | 8 | (903,318) |  | (667,579) |
Net current assets |  |  | 669,562 |  | 607,343
Total assets less current liabilities |  |  | 716,313 |  | 651,347
Creditors: amounts falling due after more than one year | 9 |  | (44,444) |  | (11,058)
|  |  | 671,869 |  | 640,289
Net assets |  |  | 671,869 |  | 640,289
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts |  |  | 115,311 |  | 114,747
|  |  | 115,311 |  | 114,747
Members' other interests |  |  |  |  |
Members' capital classified as equity |  | 531,600 |  | 531,600 |
Other reserves classified as equity |  | 24,958 |  | (6,058) |
|  |  | 556,558 |  | 525,542
|  |  | 671,869 |  | 640,289
Total members' interests |  |  |  |  |
Loans and other debts due to members |  |  | 115,311 |  | 114,747
Members' other interests |  |  | 556,558 |  | 525,542
|  |  | 671,869 |  | 640,289
AGRI ADVISOR LEGAL LLP REGISTERED NUMBER: OC404300 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:
Dr N A Llewelyn Jones
Designated member
Date: 13 August 2026
The notes on form part of these financial statements.
AGRI ADVISOR LEGAL LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Agri Advisor Legal LLP, OC404300, is a limited liability partnership, incorporated in England and Wales, with a registered office address and principal place of business at Llys Y Llan, Pumsaint, Llanwrda, Camarthenshire, SA19 8AX. 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 Liability Partnerships". 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. 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.
| 2.4 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Profit and loss account in the same period as the related expenditure.
AGRI ADVISOR LEGAL LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | 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.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 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.
| 2.9 | 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.
| 2.10 | 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.
AGRI ADVISOR LEGAL LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.10 | Tangible fixed assets (continued)
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:
|  |  |  | Computer equipment | - | 10% | reducing balance
|  |  |  | Website | - | 10% | 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.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | 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.
| 2.14 | 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.
AGRI ADVISOR LEGAL LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
3. | Employees
| The average monthly number of persons (including members with contracts of employment) employed during the year was as follows:
|  |  | 2026 | 2025
|  |  | No. | No.
|  | Employees | 53 | 42
4. | Tangible fixed assets
|  | Computer equipment | Website | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2025 | 65,644 | 7,045 | 72,689
| Additions | 7,941 | - | 7,941
| At 31 March 2026 | 73,585 | 7,045 | 80,630
| Depreciation |  |  |
| At 1 April 2025 | 25,384 | 3,301 | 28,685
| Charge for the year on owned assets | 4,820 | 374 | 5,194
| At 31 March 2026 | 30,204 | 3,675 | 33,879
| Net book value |  |  |
| At 31 March 2026 | 43,381 | 3,370 | 46,751
| At 31 March 2025 | 40,260 | 3,744 | 44,004
AGRI ADVISOR LEGAL LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Stocks
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Stationery stock | 5,000 | 15,000
|  | 5,000 | 15,000
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 877,482 | 563,461
| Other debtors | 36,327 | 89,487
| Prepayments | 101,093 | 55,891
| Amounts due under contract not yet invoiced | 552,972 | 551,038
|  | 1,567,874 | 1,259,877
7. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 6 | 45
| Less: bank overdrafts | (422,455) | (344,953)
|  | (422,449) | (344,908)
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank overdrafts | 422,455 | 344,953
| Bank loans | 182,047 | 64,123
| Trade creditors | 125,621 | 86,502
| Other taxation and social security | 139,383 | 108,838
| Other creditors | 24,495 | 54,213
| Accruals and deferred income | 9,317 | 8,950
|  | 903,318 | 667,579
AGRI ADVISOR LEGAL LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 44,444 | 11,058
|  | 44,444 | 11,058