| Gaffrey Brown Solicitors LLP |
| Registered number: |
OC424818 |
| Balance Sheet |
| as at 31 March 2026 |
| Notes |
|
2026 |
|
2025 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
2,696 |
|
2,434 |
| Current assets |
|
|
|
|
|
| Debtors |
4 |
|
115,950 |
|
104,160 |
| Cash at bank and in hand |
|
|
200,569 |
|
594,164 |
|
|
|
316,519 |
|
698,324 |
|
| Creditors: amounts falling due within one year |
5 |
|
(211,249) |
|
(612,101) |
|
| Net current assets |
|
|
105,270 |
|
86,223 |
|
|
|
|
|
|
| Total assets less current liabilities |
|
|
107,966 |
|
88,657 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
- |
|
(2,250) |
|
|
| Net assets attributable to members |
107,966 |
|
86,407 |
|
|
|
|
|
|
| Represented by: |
|
|
|
|
|
|
| Members' other interests |
| Other reserves |
|
|
107,966 |
|
86,407 |
|
|
|
|
|
|
|
|
|
107,966 |
|
86,407 |
|
|
|
|
|
|
| Total members' interests |
| Members' other interests |
|
|
107,966 |
|
86,407 |
|
|
|
|
107,966 |
|
86,407 |
|
|
|
|
|
|
|
| For the year ended 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs). |
| The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
| These accounts were approved by the members on 17 August 2026 and signed on their behalf by: |
|
|
| Mr K Brown and Mr S Hussain |
| Designated members |
|
| Gaffrey Brown Solicitors LLP |
| Notes to the Accounts |
| for the year ended 31 March 2026 |
|
| 1 |
Accounting policies |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Revenue for provision of services is recognised when it is probable that an economic benefit will flow to the entity and the revenue and costs can be reliably measured. |
|
|
Reclassification of Prior Year Presentation |
|
Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations. |
|
|
Taxation |
|
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
18% p.a |
|
Fixtures, fittings, tools and equipment |
18% p.a |
|
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the LLP |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 April 2025 |
6,231 |
|
Additions |
806 |
|
At 31 March 2026 |
7,037 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 April 2025 |
3,797 |
|
Charge for the year |
544 |
|
At 31 March 2026 |
4,341 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2026 |
2,696 |
|
At 31 March 2025 |
2,434 |
|
|
| 4 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade debtors |
111,982 |
|
99,414 |
|
Prepayments |
|
|
|
|
3,935 |
|
4,704 |
|
Other debtors |
33 |
|
42 |
|
|
|
|
|
|
115,950 |
|
104,160 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Bank loans and overdrafts |
2,250 |
|
9,000 |
|
Trade creditors |
660 |
|
759 |
|
Other taxes and social security costs |
436 |
|
11,440 |
|
Other creditors |
207,903 |
|
590,902 |
|
|
|
|
|
|
211,249 |
|
612,101 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Bank loans |
- |
|
2,250 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Gaffrey Brown Solicitors LLP is a limited liability partnership incorporated in England. Its registered office is: |
|
48 Thornton Road |
|
Thornton Heath |
|
Croydon |
|
Surrey |
|
CR7 6BA |