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Registered number:
FOR THE YEAR ENDED 31 MARCH 2026
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DEAN WILSON LLP
CONTENTS
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DEAN WILSON LLP
INFORMATION
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DEAN WILSON LLP
MEMBERS' REPORT
FOR THE YEAR ENDED 31 MARCH 2026
The Members present their annual report together with the audited financial statements of Dean Wilson LLP (the "LLP") for the period ended 31 March 2026.
Principal activities
The principal objective of the LLP is to provide professional services by solicitors.
Designated Members
The Designated Members of the LLP are shown on page 1.
Members' capital and interests
The capital requirement of the LLP is determined by the board. Each member is required to subscribe a proportion of this capital, known as the member's share which determines their share of the LLP profits. Interest is paid on this capital. On leaving the LLP, member's capital will be repaid.
Details of changes in Members' capital in the ended 31 March 2026 are set out in the Reconciliation of Members' Interests.
Policy on Members' drawings
Members are remunerated from the profits of the LLP and are required to make their own provision for pensions and other benefits. Members draw a portion of their profit shares monthly, based on fixed amounts agreed upon before the period starts, according to forecasted profits. Profit allocations for a period are determined in advance, calculated based on the capital each member has contributed to the LLP. Any undrawn profit shares at the reporting date are distributed after the year ends, subject to the cash requirements of the business.
Post balance sheet events
There are no post balance sheet events to report.
Disclosure of information to auditor
Each of the persons who are Members at the time when this Members' Report is approved has confirmed that:
∙so far as that Member is aware, there is no relevant audit information of which the LLP's auditor is unaware, and
∙that Member has taken all the steps that ought to have been taken as a Member in order to be aware of any relevant audit information and to establish that the LLP's auditor is aware of that information.
This report was approved by the Members on 18 September 2026 and signed on their behalf by:
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DEAN WILSON LLP
MEMBERS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 MARCH 2026
The Members are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.
Company law, (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008), requires the Members to prepare financial statements for each financial year. Under that law the Members have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law, as applied to LLPs, the Members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the LLP and of the profit or loss of the LLP for that period.
In preparing these financial statements, the Members are required to:
∙select suitable accounting policies for the LLP's financial statements and then apply them consistently;
∙make judgments and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the entity will continue in business.
The Members are responsible for keeping adequate accounting records that are sufficient to show and explain the LLP's transactions and disclose with reasonable accuracy at any time the financial position of the LLP and to enable them to ensure that the financial statements comply with the Limited Liability Partnerships (Accounts and Audit) (Application of the Companies Act 2006) Regulations 2008. They are also responsible for safeguarding the assets of the LLP and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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DEAN WILSON LLP
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF DEAN WILSON LLP
We have audited the financial statements of Dean Wilson LLP (the 'Limited Liability Partnership') for the year ended 31 March 2026, which comprise Statement of Comprehensive Income, Balance Sheet, Reconciliation of Members' Interests, Statement of Cash Flows, and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 Financial Reporting Standard applicable in the UK and Republic of Ireland.
In our opinion, except for the possible effects on the corresponding figures of the matter described in the Basis for qualified opinion section, the financial statements:
The LLP historically did not consistently record time across all fee earners and departments in relation to amounts recoverable on contracts. Management were therefore unable to provide sufficient evidence to support the calculations of percentage of completion in respect of jobs that were in progress at 31 March 2024. We were unable to satisfy ourselves by alternative means concerning the Amounts recoverable on Contracts of £2,708,203 at 31 March 2024. Consequently, we were unable to determine whether there was any consequential effect on turnover for the year ended 31 March 2025. Our audit opinion on the financial statements for the period ended 31 March 2025 was modified accordingly. Our opinion on the current period’s financial statements is also modified because of the possible effect of this matter on the comparability of the current period’s figures and the corresponding figures.
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the limited liability partnership in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the Members' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Limited Liability Partnership's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Members with respect to going concern are described in the relevant sections of this report.
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DEAN WILSON LLP
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF DEAN WILSON LLP (CONTINUED)
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Members are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Arising solely from the limitation on the scope of our work relating to Amounts Recoverable on Contracts, referred to above:
∙we have not obtained all the information and explanations that we consider necessary for the purpose of our audit; and
∙adequate accounting records have not been kept.
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DEAN WILSON LLP
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF DEAN WILSON LLP (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We gained an understanding of the legal and regularity framework applicable to the entity and the industry in which it operates and considered the risk of the entity not complying with the applicable laws and regulations including fraud in particular those that could have a material impact on the financial statements. This included those regulations directly related to the financial statements, including financial reporting and tax legislation. Furthermore this included a review of the key laws and regulations in respect of the Limited Liability Partnership’s registration with the Solicitor Regulation Authority. The risks were discussed with the audit team and we remained alert to any indications of non-compliance throughout the audit. We carried out specific procedures to address the risks identified as follows:
• Reviewing legal fees incurred; • Agreeing the financial statement disclosures to underlying supporting documentation; • Enquiring of management including those responsible for the key regulations; • Reviewing the latest Solicitors Accounts Rules audit report; • Reviewing the key accounting policies and estimates; and • Reviewing minutes of meetings between those charged with governance. To address the risk of management override of controls, we carried out a review of journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.
Due to the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. The risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
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DEAN WILSON LLP
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF DEAN WILSON LLP (CONTINUED)
This report is made solely to the Limited Liability Partnership's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 as applied to Limited Liability Partnerships. Our audit work has been undertaken so that we might state to the Limited Liability Partnership's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Limited Liability Partnership and the Limited Liability Partnership's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants
Statutory Auditor
24 Old Bond Street
W1S 4AP
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DEAN WILSON LLP
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2026
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DEAN WILSON LLP
REGISTERED NUMBER: OC351755
BALANCE SHEET
AS AT 31 MARCH 2026
The financial statements were approved and authorised for issue by the Members and were signed on their behalf on
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DEAN WILSON LLP
REGISTERED NUMBER: OC351755
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2026
The notes on pages 13 to 24 form part of these financial statements.
Dean Wilson 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.
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DEAN WILSON LLP
RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 31 MARCH 2026
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DEAN WILSON LLP
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2026
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DEAN WILSON LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
Dean Wilson LLP is a Limited Liability Partnership incorporated in England and Wales, within the United Kingdom. The registered LLP number is OC351755 and the LLP's registered office and trading address is Ridgeland House, 165 Dyke Road, Brighton, BN3 1TL.
The reporting and presentational currency of the LLP is UK Sterling.
2.Accounting policies
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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the LLP's accounting policies (see note 3).
The following principal accounting policies have been applied:
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DEAN WILSON LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
2.Accounting policies (continued)
Taxation payable on the profits of the LLP is a personal liability of the members. As such no provision
for this is made in these accounts.
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 Statement of Comprehensive Income.
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.
Amortisation on computer software is charged over a useful life of 3 years.
Amortisation on client lists is charged over a useful life of 10 years.
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DEAN WILSON LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
2.Accounting policies (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:
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.
Amounts recoverable on contracts represent the estimated sales value of the work completed at the balance sheet date, that the LLP has a right and expectation that it will receive but has not yet raised an invoice for. Fee earners assess the stage of completion of the work at the year end and recognise an amount proportionate to either the percentage of work completed to date, or the time cost to date multiplied by a recovery rate based on the previous fees for that department.
Conditional revenue is where the right to consideration is contingent on a specific event which is outside the control of the entity. The LLP reviews each case at the year end to assess whether liability has been admitted or an offer has been made. Revenue is then recognised if management believe that the revenue accounting policy has been met and the LLP is entitled to the revenue and can measure the stage of completion reliably. It is then assessed in line with the methods detailed above.
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DEAN WILSON LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
2.Accounting policies (continued)
Provisions are charged as an expense to profit or loss in the year that the LLP becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Balance Sheet.
The LLP only enters into basic financial instrument transactions that result in the recognition of
financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
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DEAN WILSON LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
Significant judgements have been made by management in respect of the valuation of Amounts recoverable on contracts in line with both the revenue recognition and amounts recoverable on contracts accounting policies. Judgement is applied in selecting the appropriate method to measure progress towards completion of a contract. The LLP applies two predominant methods for measuring this progress, which varies between departments and whether fees are variable or fixed. Where the input method is used, the value is based on costs incurred to date relative to the total expected costs in providing the service. This involves estimation of: • Time and costs incurred to date, predominantly based on direct staff time. • Expected time and costs to complete, which require forecasting based on historical information and experience, complexity of the legal matter, and expected duration of the service. • Expected recoverable amounts, which are driven by historical recovery rates for the department. Where the output method is used, the value is the estimated stage of completion, based on milestones within the service provided. This involves estimation of: • Stage of completion of ongoing legal matters and expected time frame to complete. • Value of revenue attributed to milestones. The value of Amounts recoverable on contracts included in the Balance Sheet at the reporting date is £4,083,225 (2025 - £3,312,325). As described within the accounting policies, the valuing of contingent and non-contingent fees is judgemental. Fee earners review and assess, based on their experience and in line with financial reporting standards, the stage of completion of the service provided. This assessment differs per department and management assess the stage of completion of individual jobs against expected fees in relation to the work, where timesheets are used an expected recovery rate is applied to the time recorded to date, based on historical data in relation to that department.
The whole of the turnover is attributable to rendering of services.
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DEAN WILSON LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
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DEAN WILSON LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
The profit attributable to each member consists of members' remuneration and interest earned on members' capital invested into the LLP.
Profit attributable to the member with the largest entitlement is calculated based upon any remuneration included within ‘members’ remuneration charged as an expense’ this year.
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DEAN WILSON LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
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DEAN WILSON LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
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DEAN WILSON LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
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DEAN WILSON LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
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DEAN WILSON LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
The entity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the entity in an independently administered fund. The pension cost charge represents contributions payable by the entity to the fund and amounted to £242,886 (2025 - £118,722). Contributions totalling £30,949 (2025 - £26,757) were payable to the fund at the balance sheet date and are included in creditors.
The members collectively control the LLP, albeit with different voting rights. There is no one member who is considered to be the controlling party.
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