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Registered number: OC414663
Adler Family Law Solicitors LLP
Unaudited Financial Statements
For The Year Ended 31 March 2026
Ascendant Partners Limited
Second Floor, Curzon House
24 High Street
Banstead
Surrey
SM7 2LJ
Contents
Page
LLP Information 1
Accountant's Report 2
Statement of Financial Position 3—4
Notes to the Financial Statements 5—7
Page 1
LLP Information
Designated Members C Adler
C Adam
LLP Registration Number OC414663
Registered Office 4 Castle Street
Kingston Upon Thames
Surrey
KT1 1SS
Accountants Ascendant Partners Limited
Second Floor, Curzon House
24 High Street
Banstead
Surrey
SM7 2LJ
Page 1
Page 2
Accountant's Report
Chartered Accountant's report to the partners on the preparation of the unaudited statutory accounts of Adler Family Law Solicitors LLP for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, I have prepared for your approval the accounts of Adler Family Law Solicitors LLP for the year ended 31 March 2026 which comprise the Income Statement, the Statement of Financial Position and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the partners of Adler Family Law Solicitors LLP, as a body, in accordance with the terms of our engagement letter dated 24 January 2019. Our work has been undertaken solely to prepare for your approval the accounts of Adler Family Law Solicitors LLP and state those matters that we have agreed to state to the partners of Adler Family Law Solicitors LLP, as a body, in this report in accordance with AAF 2/10 as detailed at ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Adler Family Law Solicitors LLP and its partners, as a body, for our work or for this report.
It is your duty to ensure that Adler Family Law Solicitors LLP has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Adler Family Law Solicitors LLP. You consider that Adler Family Law Solicitors LLP is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Adler Family Law Solicitors LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
23 September 2026
Ascendant Partners Limited
Second Floor, Curzon House
24 High Street
Banstead
Surrey
SM7 2LJ
Page 2
Page 3
Statement of Financial Position
Registered number: OC414663
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,921 14,708
10,921 14,708
CURRENT ASSETS
Debtors 5 469,982 427,644
Cash at bank and in hand 298,215 279,010
768,197 706,654
Creditors: Amounts Falling Due Within One Year 6 (133,102 ) (125,457 )
NET CURRENT ASSETS (LIABILITIES) 635,095 581,197
TOTAL ASSETS LESS CURRENT LIABILITIES 646,016 595,905
NET ASSETS ATTRIBUTABLE TO MEMBERS 646,016 595,905
REPRESENTED BY:
Equity
Members' other interests
Members' capital 37,568 37,568
Other reserves 608,448 558,337
646,016 595,905
TOTAL MEMBERS' INTEREST
Amounts due from members (258,995) (216,529)
Members' other interests 646,016 595,905
387,021 379,376
Page 3
Page 4
For the year ending 31 March 2026 the LLP 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 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Income Statement.
The financial statements were approved by the members on 23 September 2026 and were signed on their behalf by:
C Adler
Designated Member
23 September 2026
The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Adler Family Law Solicitors LLP is a limited liability partnership, incorporated in England & Wales, registered number OC414663 . The Registered Office is 4 Castle Street, Kingston Upon Thames, Surrey, KT1 1SS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Going Concern Disclosure
The members have not identified any material uncertainties related to events or conditions that may cast significant doubt about the LLP's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% per annum on reducing balance
Fixtures & Fittings 25% per annum on cost
Computer Equipment 25% per annum on cost
2.5. Pensions
The LLP operates a defined pension contribution scheme. Contributions are charged to the Income Statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 6 (2025: 5)
6 5
Page 5
Page 6
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 43,770 5,425 19,762 68,957
Additions - - 928 928
As at 31 March 2026 43,770 5,425 20,690 69,885
Depreciation
As at 1 April 2025 33,385 1,903 18,961 54,249
Provided during the period 2,597 1,172 946 4,715
As at 31 March 2026 35,982 3,075 19,907 58,964
Net Book Value
As at 31 March 2026 7,788 2,350 783 10,921
As at 1 April 2025 10,385 3,522 801 14,708
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 183,759 157,211
Prepayments and accrued income 27,228 53,904
Amounts due from members 258,995 216,529
469,982 427,644
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 6,650 10,714
Other taxes and social security 121,883 108,832
Other creditors 2,044 2,201
Accruals and deferred income 2,525 3,710
133,102 125,457
Page 6
Page 7
7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 33,647 34,300
Later than one year and not later than five years 10,734 25,060
44,381 59,360
Page 7