Quarterlytics / DWF Group

DWF Group

dwf · LSE
Claim this profile
Ticker dwf
Exchange LSE
Sector
Industry
Employees 1001-5000
← All annual reports
FY2017 Annual Report · DWF Group
Sign in to download
Loading PDF…
Connected Futures

Annual Review
2016/2017

www.dwf.law

“DWF has been a trusted adviser for Whitbread for many years, 
and I am delighted that the relationship continues to strengthen. 
Earlier this year, we reviewed all of external our legal spend, and 
were looking to appoint a more strategic partner for our business at 
a significantly better price. As a result of this review, DWF was 
appointed to provide all our property law advice, across both 
Premier Inn and Costa, as both businesses continue their ambitious 
growth plans. We were looking for a combination of excellent legal 
skills and a commercially astute and value-adding approach, at the 
right price. DWF ticked all these boxes very well.”

Chris Vaughan - General Counsel, Whitbread

“We regard DWF and in particular the London team as a trusted 
advisor relationship. Service levels, attention to detail, accessibility 
and commitment to helping us in a  commercial and efficient way 
are all top drawer qualities of DWF. They take pride in getting to 
know us, our business and what we require from our legal 
advisors and we take pride in having them working with us.” 

Paul Argent - Regional Head of Corporate and Structured Finance, Clydesdale Bank

“We have really enjoyed working with DWF over the course of the 
last 12 months and value their support. We like their partner led 
style, which is very much focussed on getting  the deal done in the 
smoothest possible way without fuss or drama. A dynamic and 
internationally driven firm.”

Mike Hodges - Director, Corporate Coverage London, HSBC Bank PLC 

“Perhaps what sets apart the interaction we have with DWF is 
their ethos of understanding our requirements and aspirations 
and working together to develop a solution rather than listening 
then just offering an additional service they already have. Their 
first thought it to ensure the right solution or approach is defined 
rather than to ensure that DWF benefit from additional revenue.” 

Chris Carr - Head of Risk Management, ERS Insurance Group 

Contents

02

DWF at a Glance  06

05

CEO Review  14

08

CSR  28

11

03

Our Journey 10

06

Strategic Progress  18

09

DWF Foundation  34

12

Governance  38

Financial Review  46

01

Welcome  04

04

Chairman’s Report  12

07

Our International Growth 
Story FY 16/17  24

10

Our Purpose  36

13

Financial Reports  48

Unless otherwise stated to the contrary, or unless the context so requires, all references to DWF  

mean DWF LLP, a Limited Liability Partnership with registered number OC328794.

3

1

Welcome

As a global legal business, we see our purpose 
as transforming legal services through our people 
for our clients. Led by Managing Partner and CEO 
Andrew Leaitherland, we have over 2,700 people 
delivering services and solutions that go beyond 
expectations.

We engage our people to be part  
of our journey. Our purpose is to 
transform legal services through 
our people for our clients.

Building business relationships that 
inspire trust and confidence across 
all levels of our business, means we 
deliver an exceptional client experience. 
To achieve this, we engage our people 
to always be part of our journey.

We have been named by the Financial 
Times as one of Europe’s most 
innovative legal advisers, known  
for doing things differently and going 
beyond expectations for our clients  
and our people.

We connect on a global scale, sharing 
our knowledge and technical expertise 
to identify and anticipate challenges  
for clients within their sectors.

We work with a range  
of FTSE 100 multinational 
household names to 
private individuals, 
from both the public 
and private sector.

5

2

DWF at 
a Glance

Sectors

We have deep expertise within eight core sectors.

1

2

3

Energy and Industrials 

Financial Services

Insurance

4

5

6

Public Sector

Real Estate

Retail, Food and Hospitality

7

8

Technology

Transport

Current Key Statistics

People

2,700

There are now over 2,700 people 
across the DWF Group.

People in

11

countries

across

four

continents

Locations

25

locations

We have offices in 25 locations, 
in 11 countries, across 4 continents: 

• Belfast 
• Berlin 
• Birmingham
• Brisbane
• Bristol 
• Brussels 
• Chicago
• Cologne 
• Dubai 
• Dublin
• Edinburgh 
• Glasgow 
• Leeds

• Liverpool 
• London 
• Manchester
• Melbourne
• Milan
• Milton Keynes 
• Munich 
• Newcastle
• Paris 
• Singapore 
• Sydney 
• Toronto

• We have an exclusive association with Harasani & Alkhamees in Jeddah and Riyadh.
• In Argentina, we work in association with VAGEDES & Asociados.
• In Colombia, we work in association with Duarte Garcia Abogados.
• In Panama, we work in association with Fabrega Molino.

7

Financial

Clients

Revenue
£199.3m

Operating Profit
£43.6m

28%

We work for 28% 
of the FTSE 100  

21%

We work for 21% 
of the FTSE 250  

Client satisfaction

8.6

average score 

Client loyalty

9.2

average score 

Values

Our culture is 
shaped by our values. 
As a business, we 
genuinely believe 
in our value set, 
which was created 
by our people.

Attend to details

Paying attention to every last detail is the right  
way to ensure that clients experience the very  
best of DWF.

•  Communicate effectively and professionally
•  Deliver on your objectives and targets
•  Give and encourage constructive feedback
•   Understand your impact on our commercial and 

financial achievement

•  Say thank you.

Be better 
together

Always 
aim higher

Attend to 
details

Keep all 
promises

Disrupt to 
progress

Disrupt to progress

Be better together

Just because there’s an established way of doing things, 
it doesn’t mean it’s the best way.

By supporting each other and working as a team,  
we can achieve more for our clients and ourselves.

•  Champion new ideas
•  Embrace and promote change
•  Seek opportunities for improvement and growth
•  Have an opinion and get involved
•  Pause. Think differently.

•  Connect across the business
•  Recognise, respect and value each other
•  Be visible and accessible
•  Promote knowledge sharing
•  Encourage, enable and empower others.

Keep all promises

Always aim higher

A promise is a promise, no matter how large or small. By 
keeping promises we build trust, loyalty and commitment.

By refusing to do only the minimum and reaching further 
every time, we expand the realm of what’s possible.

•  Listen carefully, promise accordingly
•  Take ownership
•  Be transparent and genuine
•  Do what you say you will
•  Have a ‘can do’ attitude.

•  Strive to beat expectations
•  Deliver service excellence
•  Immerse yourself in your field
•  Be a role model for best practice
•  Drive development in yourself and others.

9

3

Our Journey

We’re client-led and as demand grew we 
didn’t wait around. Joining our clients on their 
growth journey has led us to become a global 
legal business, connecting expert services with 
innovative thinkers.

Jim Davies and Guy Wallis
founded Liverpool-based
Law Firm Davies Wallis &
Co. specialising in Real
Estate and Litigation

1977

Service line expansion
continued with the launch
of our Employment and
Pensions team

1985

We merged with Foysters
to become Davies Wallis
Foyster, and Private Client
and Family services became 
available to all clients

1990

1980

Our business expanded
to provide Corporate and 
Commercial legal services

1988

We merged with Dodd
Ashcroft and saw the
inception of our now
market-leading
 Insurance offering

1992

Our service line expansion
continued with the
launch of our Finance and
Restructuring team

We merged with German 
international commercial 
Law Firm BridgehouseLaw, 
with offices in Munich and 
Cologne, and strengthened 
our Insurance expertise by 
merging with Fox Hartley in 
Bristol and C&H Jefferson 
in Belfast

We opened our flagship
London office at 20
Fenchurch Street

2016

We merged with Crutes,
Buller Jeffries and Biggart
Baillie, further expanding
our geographic footprint

2014

2012

We merged with Leeds- 
based Ricksons, and 
Davies Wallis Foyster 
officially became DWF LLP

2007

2011

We aligned ourselves with 
our clients’ businesses by 
redefining sector expertise 
within DWF, creating 
teams across practice 
areas and offices

2013

We merged with Fishburns
and Cobbetts and were
joined by a 47-strong
team from Greenwoods/
Parabis, strengthening our
Insurance and Commercial
services offering

2015

We opened offices in
Dubai and Brussels,
merged with niche market-
leading insurance practice 
Watmores, launched 
our innovation business 
and The DWF Charitable 
Foundation

2017

Our global headcount 
reaches over 2,700 people.

We acquired Heenan 
Paris to launch in France, 
acquired Triton Global to 
stretch our footprint over 
to Australia, Canada and 
the USA whilst further 
deepening our global 
Insurance practice. 

We opened our Berlin 
office to strengthen our 
Financial Services, Real 
Estate and Corporate M&A 
service lines and continued 
to develop our international 
capabilities by opening 
DWF offices in Brisbane, 
Melbourne, Milan  
and Singapore

11

  
4

Chairman’s
Report

Alan Benzie 

The post-Brexit landscape

It has undoubtedly been another tough year 
economically, with the impact of Brexit taking  
its toll on businesses.  

Like others, we have felt the pressure  
of the referendum, which has led to a 
slowdown in our commercial services 
business, particularly in real estate and, 
to some extent, corporate transactions. 
Above all, Brexit has brought uncertainty, 
and that continued uncertainty has 
arrested growth in a lot of areas.

Engaging people and clients

Our strategy of innovation and doing 
things differently is paying dividends, 
as we have continued our lateral hire 
programme and secured some 
excellent client wins both within the 
UK and internationally.

We coped well with the challenges 
presented by the uncertainty in the 
economy during the early months of  
the financial year indeed, our ability to 
adapt to these challenges lead us to  
a marked improvement in the second 
half of the year.   

We’ve also made some great steps 
towards further embedding people 
engagement and values and have 
introduced temperature-checking for the 
first time. This has been championed by 
our Engaging People Executive and 
follows the delivery of our first People 
Engagement Survey last year, the results 
of which were shared with all our people. 
This year we have continued to check in 
with our people and ensured that the 
action plans we created for each part of 
our business to address areas of concern 
were being implemented.

Reflecting on a decade

I joined DWF as Chairman in 2007, when 
the business had three offices across the 
North West of England, with circa 800 
employees and turnover in the region of 
£40m. Ten years on, we will see turnover 
well in excess of £200m next year, with 
11 offices within the UK, 14 international 
offices and over 2,700 people globally. 
This has been achieved through hard 
work, commitment and unstinted 
professionalism. There has also been, 
collectively, a great willingness to listen 
to our clients and an unwavering 

ambition to fulfil their commercial needs 
– coupled with a big dose of innovation 
and a sprinkling of good luck!

I am very proud to be associated with 
DWF, all its partners and its people, and 
particularly the charismatic Andrew 
Leaitherland. What better time to hand 
over the reins and to whom better than 
Sir Nigel Knowles. I wish them all good 
fortune and believe I am leaving the role 
in excellent hands. I look forward to 
working with them for another year as  
a non-Executive Board Member.

“There has also been, collectively,  
a great willingness to listen to our 
clients and an unwavering ambition  
to fulfil their commercial needs.”

“We have done  
well this year and 
achieved our goals.”

Removing the mystique  
of legal services

This year we have experienced the 
continued changing expectations and 
attitudes of our clients. Clients are ever 
increasingly more sophisticated in the 
expectations of their professional 
advisers. This is not only driven by a need 
for cost-savings but also clients’ desire 
for more sophisticated management 
reporting of the process and progress  
of their legal matters and their need for 
transparency in how we deliver. This has 
enhanced our commitment to doing 
things differently to achieve 
comprehensive services for them. 

Expansion trail

We also continued our strategic expansion 
this year, with the acquisition of C&H 
Jefferson in Belfast and Fox Hartley in 
Bristol, along with the launch of our 
inaugural French office in Paris. We also 
acquired Triton Global, which was a 
standout development of the year. It was 
a great opportunity to preserve the 
innovative Triton business and allowed us 
to expand our legal professional indemnity 
offering, embolden our claims handling 
capabilities and, importantly, gave us new 
offices in Australia, Canada and the USA. 

We also were able to acquire Triton’s 
technology subsidiary, which has enabled 
us to provide a more comprehensive 
range of software solutions for our 
clients. Coupled with the acquisition of 
Triton’s claims handling business, we 
were able to amalgamate these additional 
services into our growing Connected 
Services offering. It has been a genuinely 
holistic partnership that has strengthened 
what we already had in place.

Although the technical integration of 
various mergers has been difficult at 
times, we have really become more 
astute and responsive to the needs of 
those joining our business. This to a large 
extent has been achieved by all our 
people, but in particular a number of our 
central services teams.

13

 
 
 
 
5

CEO 
Review

Andrew Leaitherland 

Strategic Review

Remaining true to our purpose is our strategic 
imperative; it underpins and drives all that we 
do. Our strategy reflects our purpose and has 
been very clearly mapped out: to meet our 
clients’ demands wherever they are in the 
world, and uniquely, to be able to offer our 
clients a completely integrated platform that 
transforms legal solutions and blends legal 
and non-legal services to meet and solve their 
business challenges. 

DWF is on an exciting journey and the 
business evolved significantly during 
16/17, making significant progress 
against our strategy. The year was 
characterised by continued expansion 
both in the UK through our Commercial 
Services and Insurance divisions as well 
an internationally with an ambitious 
growth agenda. 

Our acquisition of Triton, gave us offices 
in Chicago, Toronto and Sydney and with 
its focus on claims and loss adjusting,  
we also crucially laid the groundwork for 
building our non-legal services offering, 
Connected Services.  

“With our investments in the UK, 
international expansion and foundations laid 
for our non-legal services offering,  
we made significant progress in FY 16/17.”

Our core strategic themes

3. Doing things differently 

To do things differently we think 
differently. Across our teams this has 
always been our stock-in-trade. From the 
word go, we make clients feel that it is  
a completely different experience when 
working with DWF.

Across all four Divisions – Commercial, 
Insurance, International and Connected 
Services our strong focus continues to 
be on the three elements of our strategy 
– understanding our clients' and their 
very individual needs; engaging our 
people to ensure they feel and become 
part of our journey; delivering for our 
clients through our people by doing 
things differently. We have continued to 
make further progress in each of these 
areas throughout the year. 

1. Understanding our clients 

Collaborating closely with our clients is 
the key to all that we do. This allows us 
to understand our client's commercial 
objectives and to create bespoke 
solutions enabling our clients to achieve 
and deliver their business targets. Key  
to this strategy is the use of technology, 
where we have become market leaders 
in the use of client tailored technology, 
including creating and developing 
bespoke solutions and using data as an 
opportunity to inform better decisions. 

2. Engaging our people 

Our people are at the heart of everything 
we do and achieve. We continue to 
connect internally and externally and 
minimise our negative impacts on 
society whilst maximising our positive 
impacts though CSR and the DWF 
Foundation, enabling our people to be 
catalysts for change for our clients and 
for our business. 

Throughout the year we have continued 
to focus on how we can innovate our 
services, identifying and implementing 
efficiency changes, expanding what we 
offer clients and embracing continuous 
improvement throughout each Division. 
We have anticipated and responded 
quickly to areas of disruption, by looking at 
completely new models and increasingly 
the digitisation of our services. 

15

 
“The new alliance strengthens 
our capability to deliver 
Litigation and Dispute 
Resolution, Corporate, 
Construction and Employment 
work for both domestic and 
international clients and 
signals our commitment to 
growth and investment in the 
MENA region.”

Building volume and complex 
centres of excellence

The year saw us continuing to build  
and invest in the volume work we do, 
by creating a centre of excellence in 
Liverpool, focused on delivering a 
high-quality offering to our clients, 
genuinely tailored to their needs.  
The Liverpool office was specifically 
redesigned and upgraded to offer a 
better, more contemporary working 
environment, utilising the latest 
technology and working practices. Initially 
focusing on the Motor division, it offers 
clients an end-to-end solution by creating 
a business to specifically understand and 
deliver their work in the most effective 
way possible. This volume hub will be 
expanded to other areas of volume work 
over the coming year.

Connected Services: catalyst  
for change

We recognise that giving clients a range 
of connected services that complement 
our legal offering means we can add 
value far beyond the traditional legal 
adviser role, providing clients an 
end-to-end service to solve their 
business challenges.

Acquiring Triton, a multidisciplinary 
business, enabled us to broaden our 
suite of products and services to 
include Loss Adjusting and Claims 
Handling. It was the catalyst to look  
at our portfolio to see what sort of 
approach we should have to Connected 
Services and sectors moving forward.  

“With our investments in the 
UK, international expansion 
and foundations laid for our 
non-legal services offering, 
we made significant progress 
in FY 16/17 to fulfil our 
purpose of transforming legal 
services though our people for 
our clients.”

Strategic international expansion

During FY 16/17, we further expanded 
our presence in strategically important  
regions for our clients including Ireland, 
Germany, France and the Middle East, 
which not only offer significant 
opportunities in our primary sectors, 
including Insurance, Real Estate and 
Financial services, but also offer 
strategic gateway links into other 
growth regions and key international 
markets including Africa, Israel, 
Southeast Asia and the USA.

With our Belfast office opening in 
December 2016, we became one of  
the very few firms to have offices in 
both Northern Ireland and the Republic 
of Ireland, enabling us to provide greater 
support to clients post-Brexit and 
leverage our international network of 
offices to provide a truly cross-border 
service to both UK and Irish clients.  
We also increased investment in our 
Dublin office, launching new Corporate 
and Real Estate practices. 

In January 2017, we merged with 
Paris-based Firm Heenan Paris. France 
is a key region for DWF in terms of our 
size and significance within the broader 
European market as well as our strong 
links to Africa. 

Following the consistent growth of our 
Dubai office, which was launched in 
response to client demand for support on 
the ground for construction, energy, 
insurance and transport matters, and the 
increasing opportunities for our clients in 
the Gulf Cooperarion Council, in February 
2017 we announced an exclusive 
association with Saudi Law Firm Harasani 
& Alkhamees. 

The three elements  
of our strategy

1.
Understanding 
Our Clients

2.
Engaging 
Our People

DWF 
Strategy

3.
Doing Things 
Differently

17

6

Strategic
Progress

Our purpose as a legal business is to transform  
the legal market through our people for our clients. 
To do that we set a very clear strategy in 2014.  
The three elements of our strategy are to 
understand our clients’ needs so we can offer them 
a complete cradle to grave service; engage our 
people so they feel and become part of the journey 
and then delivering it all by doing things differently.

Seema Bains, 
Partner and Chair of Diversity 
Steering Group.

19

1. Understanding our clients

We collaborate closely with and establish a strong connection with our clients, creating a platform which 
enables our clients to achieve their commercial objectives. We are market leaders in the use of client-tailored 
technology, including creating and developing bespoke solutions and using data as an opportunity to inform 
better decisions. Sector insight is key to our ambitious market strategy. Through greater industry knowledge 
and a better understanding of their needs we are able to go beyond expectations.

Why this is important?
In repeated research, the number one reason for clients discriminating between legal service providers is 
the degree to which their business is understood.

Strategic progress: Technology and sectors

Strategy

Progress

•   Where our competitors struggle, 

we will lead the way in the 
development and use of client- 
tailored technology. 

•    Sector insight is key to our go to market 

strategy. In everything we do our 
industry expertise will shine through.

•   The real key to technology is 
understanding where its 
application can deliver the greatest 
advantages to our clients. 

•   Demonstrating sector insight 
has resulted in winning new 
clients such as Uber, where  
we used our ‘doing things 
differently’ strategy as a  
real differentiator.

•    Cross-sector competence Groups 

are focusing on InsureTech  
and CyberSecurity, working 
together across technology  
and insurance sectors to identify 
new opportunities.

•   Total new client revenues  

across the sectors in  
FY 16/17 = £20m.

•    Recent campaigns including  
‘The Future of Food’ and  
‘Why transport is key to economic 
prosperity’ bring sector insights, 
adding value to our clients and 
generating new work. 

Strategic progress: Client management

Strategy

Progress

•   The way we approach our client 

relationships is making us different – 
going beyond what is expected of us. 
Understanding that the role of a 
General Counsel is far more than just 
legal work – it's about assisting them 
with the business of law. 

•    We now offer a more structured 

approach for our clients – offering 
multiple touchpoints within our 
business and educating them as to 
what we can really do for them. 

•    Institutionalising our relationships –  
the strategy is already beginning to 
show real benefits to both us and  
our clients.

•   Every Top 40 client has an  
up-to-date client plan and 
team with clear objectives. 

•    Each Top 40 and Development 
Client is visited at the very least 
annually by a client relationship 
manager – which has led to 
a deeper understanding of 
many clients and their very 
specific needs.

•    Acting as a strategic partner to 

our clients ensures a closer, more 
strategic and ultimately stronger, 
longer-lasting relationship. 

•   A more bespoke approach to 

clients – this ensures clients are 
introduced to only the products 
and services they need and will 
benefit them.

2. Engaging our people

The way we do business is based on our core values and reflects the behaviours that we want to be known for.  
We strive to recruit, nurture and retain high-quality and motivated lawyers, talented managers and inspiring leaders.  

Why this is important
We recognise that by engaging our people we will drive our business forward responsibly and effectively. We want 
to create opportunities for our people to make a difference, further their careers and generate a sense of pride and 
belonging to DWF.

Strategic progress: Recruitment

Strategy

Progress

•   Our people will always be developed 
and rewarded on merit according to 
what they contribute, not time served. 

•    We acknowledge the benefits of  
a diverse workforce and we'll 
continue to push this agenda to the 
benefit of us as a business as well  
as our clients. 

•    We know that you don’t need to have 
a practising certificate to be good – 
we will become market leaders in 
talent management ensuring that we 
become the employer of choice in 
this market segment. 

Sector-leading performance 
•   Top 100 Employer (36th place) in 
Stonewall LGBT Benchmarking 
Index (11th in legal sector). 

•   Top 10 Employer on Working 
Families (second year running).

•    Named a diversity pioneer  
in The Lawyer’s inaugural 
diversity audit.

People survey
•    73% believed that leaders 

supported diversity and inclusion.

•   1st Law Firm in the UK to 

•    80% felt they were treated with 

achieve and retain ClearAssured 
status for identifying and 
removing barriers to disabled 
talent.

dignity and respect at work.

•   80% felt their line manager 
considered their life outside  
of work.

•   Recognised as one of the 

most innovative Law Firms 
on diversity – Financial Times 
Innovative Lawyers Report.

Strategic progress: Culture and values

Strategy

Progress

•   Our culture and values are everything. 
Our people not only want a great place 
to work but they take great pride in 
creating it. Every team member will 
live our values and exemplify our 
brand, recognising that acting as a 
team we will be more successful than 
acting as a group of individuals. 

•    We will constantly champion new 
ideas, challenge the norm, have an 
opinion and get involved, be 
authentic, collaborative and, above  
all, always keep our promises. 
Everyone in DWF has an equal voice 
and should be willing to use it to 
make our business a better business.

•    As a team and as individuals, we will 
give and receive feedback, convey 
honest opinions, decisively and with 
confidence, we will commit to doing 
things differently and we will never 
shy away from challenges. Open 
communication and transparency 
become the norm. 

Talent management
•   DWF Academy investment: 

CSR
•   DWF is one of only 34 businesses 

improved firm-wide induction, 
targeted NQ Programme, 
Mentoring and Peer Group 
Networks, Business Skills 
workshops with 74% attendance, 
2,191 online learning modules 
completed in FY 16/17 (now being 
used internationally), targeted 
programme focused management 
as well as business development.

•   Established network of People 
Partners. Divisional Leadership 
Programmes delivered or under 
way. 360 Feedback rolled out for 
Career Level 1s.

•    Talent is being evaluated against 

our strategy, with succession and 
leadership risk being addressed. 

in the UK to currently hold 
Business in the Community’s 
CommunityMark.

•   36% of our people were engaged in 
volunteering activities over the last 
12 months against a kpi of 30%.

•   Through the DWF Foundation, 
we have distributed £156,356 
in grants, supporting 61 charities 
so far.

•   Nearly 2,000 young people 

across Birmingham, Edinburgh, 
Glasgow, Leeds, Liverpool, 
London, Manchester, Newcastle 
and Preston have participated in 
5 STAR Futures, engaging 600 
volunteers in 2016 investing 1100 
hours of their time.

21

 
3. Doing things differently

We live by the saying “what we did six months ago is no longer good enough”. We are disrupting 
the legal market and creating something completely different. We are making clients feel from the 
word go that it is a completely different experience dealing with DWF. 

We are focused on how we redesign our services, identifying efficiency changes, expanding what 
we offer clients and embracing continuous improvement. At the same time we are anticipating 
areas of disruption and making sure we are able to respond first, by looking at completely new 
models and increasingly the digitalisation of services.

Why this is important
Our market is developing – and quickly. This situation provides us with an enormous opportunity 
for growth and diversification.

Strategic progress: Structure

Strategy

Progress

•    Through structural innovation, 

enhanced teamwork and appropriate 
geographical alignment we will 
enable our lawyers to focus on high- 
value work whilst driving unrivalled 
efficiency in process work. 

•    Deconstructing silos and 

centralising platforms will create a 
brand new industry model and this 
approach will make us famous for 
doing things differently. 

•    We will drive the alignment of our 

resources through process- 
mapping and the use of leading- 
edge technology, ensuring we 
deliver the right price point for our 
clients and for us. 

•    Creation of Centre of Excellence 
for volume work in Liverpool.

•   Creation of Connected Services 

as a division.

•  Re-designed services including:
     –   Real Estate Asset 
Management
     –  Litigation injunctions
     –  Employment settlements.

•  New technology concepts for:
     – Digital due diligence
     – Virtual assistant platforms
     – AI document review
     – Digital scoping.

•   Built a credible business in  

DWF 360.

•  DWF Resource.

•   Legal Support Centre and  

Asset Management Centre  
in Manchester.

• DWF Draft
    – Internal use
    –   Client products and 

propositions.

Strategic progress: Pricing and excellence

Strategy

Progress

•    When clients talk of innovation in 
pricing, we will be at the forefront 
of their minds. The use of hourly 
rates will be the exception rather 
than the rule. 

•    Pricing tools through Pricing 

Masterclass.

•   Creation of governance through 

Pricing Committee.

•    In a market where good is the norm, 
we deliver excellence every day in 
everything we do. The way we did 
things six months ago is no longer 
good enough.

•    Network of Excellence 
Champions driving 
improvements – FY 16/17 Real 
Estate up to 89% compliance 
across all audited files.

•    Evidence of Supervision on 
files across all Commercial 
Services up to 90%, assisted 
by introduction of firm-wide File 
Management Guidelines.

•    NBI and Letters of Engagement 

projects – vastly increased 
compliance with LoE. 

•    SLA Hub providing increased 

visibility of clients' requirements.

Strategic progress: Geography

Strategy

Progress

•    London will be a major growth 

•     London now has 359 people,  

•    In FY 16/17, we have laterally 

opportunity for us, providing a shop 
window for our national platform.

up from 307 in 2014.

•    International expansion, whilst 
predominantly client-led and 
consistent with our culture, needs 
to also embrace the opportunistic. 

•    The UK and Ireland is our 

immediate priority but we recognise 
that the nature of our work will have 
an increasingly international focus. 

•    In 2014, we had a Dublin office. 
Now we have Belfast, Berlin, 
Brisbane, Brussels, Chicago, 
Cologne, Dubai, Dublin, 
Melbourne, Milan, Munich, Paris, 
Singapore, Sydney, and Toronto. 

•    Internationally, we have laterally 

hired 18 partners.

hired 28 partners. This 
supported the recent merger 
and acquisition of Watmores 
(£1m), Fox Hartley (£1.8m), 
Triton Global (£17.8m) and C&H 
Jefferson (£6.4m). 
(Figures are based on  
Annual Review.) 

•    Ireland has seen the addition  

of Belfast (C&H Jefferson) with 
85 people and the growth of 
Dublin from 19 to 42 people.

23

7

Our 
International 
Growth Story

FY 16/17

We are always looking at strategic opportunities 
for growth that will enhance our legal capability 
in key sectors and allow us to offer our clients 
advantages in terms of resource, reach and multi-
jurisdiction expertise. Our international expansion 
is driven by client need.

Belfast

On 1 December 2016, DWF merged with C&H 
Jefferson, one of the largest legal practices in 
Northern Ireland and recognised as a leader in the 
Belfast market. The Firm brought over 100 years’ 
experience in delivering specialist legal services to 
a diverse range of clients across Northern Ireland. 

insurers in defence litigation, including the Law Society  
of Northern Ireland’s Professional Indemnity Insurers.  
In addition to general defence work, the team has 
expertise in Industrial Disease litigation and is one of only 
four Firms appointed to the Law Society of Northern 
Ireland’s negligence claims panel.

The legal market in Northern Ireland is vibrant and 
rapidly changing, and the merger has allowed us to start 
taking advantage of the growing number of 
opportunities it presents for our clients in target sectors. 
The new DWF Belfast office has a strong commercial 
practice with a particular focus on the Banking and 
Finance sector, advising the domestic and international 
banks and financial institutions as well as providing 
specialist Insolvency and Restructuring advice to 
insolvency practitioners. DWF Belfast also has a leading 
Commercial Real Estate practice and within the 
Northern Irish energy sector, has built an impressive 
track record across the renewables area.

The team also has specific expertise in Litigation, 
Professional Indemnity, Public Liability and Motor Claims, 
complementing our existing national insurance practice, 
and advises several leading national and international 

“As our international client base 
continued to grow, we looked at how 
we could best adapt in order to meet 
their changing needs. DWF was a very 
strong fit for us in terms of its culture and 
approach to legal services, and through 
the merger we have been able to create 
new opportunities for our clients with 
the benefit of DWF’s expansive national 
footprint, service efficiencies and 
growing international remit.”

Ken Rutherford, Executive Partner in Belfast.

Dublin

Our Dublin office has seen significant 
investment and growth this year and now offers 
full service and capability from leading lawyers, 
with a focus on Real Estate, Banking, Litigation, 
Corporate and Energy/Infrastructure. 

Key partners in Dublin include Executive Partner 
Ross Little, real estate partner Michael Neary, 
professional indemnity partner Nina Gaston, 
banking partner Louis Burke, litigation partner 
Eimear Collins and energy and project finance 
partner Garrett Monaghan.

It is a full service practice covering the whole of the 
UK and the Republic of Ireland, which naturally offers 
many benefits to our clients, including a truly one-firm 
mentality across these different jurisdictions. Our 
Dublin and Belfast teams work closely together to 
build our overall Island of Ireland practice with focus 
on insurance and banking in particular.

“The Dublin office has made several 
key appointments over the year and we 
have launched a dedicated Real Estate 
practice to support clients in the region 
and ensure the team is well-equipped 
to take advantage of the growing 
opportunities as a result of Brexit and 
Ireland’s fast-growing economy.”

Ross Little, Executive Partner in Dublin.

25

 
 
Paris

DWF added a Paris office on 1 January 2017 by 
merging with Heenan Paris, a Paris-based Firm 
with a similarly international outlook. Partners 
Jean-François Mercadier, Ali Boroumand, Pascale 
Gallien and Anne-Sylvie Vassenaix-Paxton joined 
DWF, and in the first few months since opening 
we have recruited several more new partners  
into core service lines as we continue to target 
growth opportunities.

As one of Germany’s largest and most significant 
trading partners, France is a strategically important 
region that complements DWF’s already-expanding 
European footprint, and is not only a key market for  
us in terms of size and importance within Europe, but 
also because our clients are increasingly instructing us 
on work with a significant French legal component. 

The office has a strong international client base with  
a particular focus on Corporate, Private Equity, 
Commercial, IP/IT and Litigation, and we also intend  
to look at further consolidation opportunities, 
especially with insurance-focused Firms, to build  
an insurance practice in France.

The merger with Heenan Paris also provided a link into 
other international jurisdictions. It also brought a 
relationship with South African law Firm Thomson 
Wilks, a full service Law Firm that has offices in each 
of the major commercial centres in South Africa and 
an established Chinese department that targets the 
enormous amount of Chinese investment being made 
into Africa. France also plays an important role as a 
gateway to Africa, which is of strategic importance to 
our clients in the Middle East and Germany. Africa is 
an emerging growth region in its own right with many 
opportunities to develop business and revenues in 
sectors that play to our strengths such as Energy, 
Regulation, Regulated Activities, Insurance and 
Financial services.

“We are particularly happy to contribute 
to the development of an international 
platform whose ambition is to be present 
in key financial centres and with a focus 
on key growth markets such as Africa to 
the benefit of our clients.”

Jean-François Mercadier, Managing Partner of  
DWF France.

Berlin

DWF opened an office in Berlin in April 2017 in 
order to strengthen its Financial services, Real 
Estate and Corporate/M&A service lines and 
continue building its European presence.

The Berlin office was DWF’s third in Germany, 
following the opening of Cologne and Munich in 
2015. The office focuses particularly on the Financial 
Services sector, where we have a growing specialism 
in Fintech, and we are also focused on growing our 
European Corporate/M&A practice, benefiting from 
Berlin’s well-established private equity and 
international venture capital scene. We will continue 
to build our International Real Estate practice to 
complement our strong national team in the UK as 
well as what is an increasingly active Construction 
and Infrastructure practice in DWF Dubai.

“Having spent the last year focusing 
on the strategic growth of our Cologne 
and Munich offices, including the 
development of a strong technology 
sector practice, DWF is in a good position 
to take advantage of the opportunities 
presented in the Berlin market. The city 
has become the digitilisation capital of 
Germany, with a thriving Fintech and 
international start-up business scene 
that is a natural fit for our expertise and 
will be key as we build our German and 
international client base.”

Michael Falter, Managing Partner of DWF Germany.

Dubai

Since entering the Dubai market as a greenfield 
start-up at the beginning of 2015, DWF in Dubai  
is now recognised as one of the UAE’s most 
innovative and fastest-growing legal advisers.

The office has successfully grown to a team of  
25 lawyers and expanded its offering from 
Construction and Infrastructure to now also advise 
clients across the Gulf region on International 
Arbitration, Arabic Litigation, Real Estate, 
Government and Regulatory and Corporate and 
Commercial work.

Kingdom of Saudi Arabia

In FY 16/17, we significantly strengthened our 
Middle East presence with the launch of an 
exclusive association with Kingdom of Saudi 
Arabia Firm Harasani & Alkhamees, a dynamic 
Law Firm known for high levels of client service. 
Led by Dr Hamid Harasani and Dr Ahmad 
Alkhamees, and based in offices in Riyadh and 
Jeddah, the Firm focus on Litigation and Dispute 
Resolution, Corporate, Construction, Family and 
Private Client and Employment for regional and 
international clients.

KSA is the region’s largest state and economy, with 
ambitious plans to develop and diversify their 
economy. It is therefore a hugely important 
jurisdiction for DWF as we grow in the Middle East, 
and so we sought an association partner who could 
help us continue to build our profile and expand our 
offering in the region.

“Since the launch of DWF Middle 
East in 2015, we have experienced 
consistent growth and continue to 
attract key senior talent, which enables 
us to build our capability in the region 
and deliver more specialist services to 
local and firm-wide clients. Our new 
partners have brought a huge wealth 
of knowledge which complement the 
team’s ability to deliver high-value work 
to clients.”
Stefan Paciorek, CEO-International Division.

“Harasani & Alkhamees and DWF  
place the same emphasis on being  
client-focused and delivering a top-class 
legal service. We are impressed by DWF’s 
state-of-the-art premises, the diversity 
of their legal offerings, their wealth of 
experience, their client-centric approach, 
and their ability to deliver a seamless 
service across different countries. We are 
excited by our newly formed association 
and are confident that this will be 
positively received by the Saudi legal 
services market.”

Dr Hamid Harasani, Co-founding Partner of Harasani  
& Alkhamees.

Our international strategy anticipates looking in 
an eastward direction from Europe and at 
Singapore in particular. Since the end of FY 
16/17 we have opened an office in Singapore, 
that launched in August 2017, which is the key 
hub for the ASEAN region and one in which 
most of our key clients are already active. 
ASEAN is one of the largest economic zones 

 in the world, with 625 million people and 
growing, and is projected to be the fourth 
largest global economy by 2030. The region is 
set to continue growing very significantly in 
both population and economically, with 
attendant demand for infrastructure, technology, 
energy, insurance and service demands 
including retail and hospitality.

27

Future plans

8

CSR 

The way we do business is based on our values 
and reflects the behaviours that we want to be 
known for. We run our business with integrity and 
want our culture and values to be at the heart of 
everything we do, recognising that our people not 
only want a great place to work, but take pride in 
being part of a principled business.

As we build our international presence, 
our values and culture are being 
influenced by a much broader range of 
factors than ever before, including modern 
slavery and human rights. DWF is proud 
to support the UN Global Compact and its 
business principles covering human rights, 
employment standards, environment and 
anti-corruption.  

It is also our ambition  
to better use our expertise 
and motivation to align 
the way we do business 
to the UN Sustainable 
Development Goals.

Continuing to evolve our 
response to CSR in this way 
demonstrates a strong, 
well-informed management 
attitude that is alert and 
responsive to the challenges 
and opportunities of doing 
business in a global context. 
We have worked hard to create 
a blueprint for responsible 
business that will help protect 
DWF for the future. 

Safeguarding our long-term 
future is about profit with 
purpose, recognising the more 
successful we become, the 
greater impact we can have as 
a force for good. 

The most successful businesses invest 
heavily in the development of their 
people and culture. Within this scenario, 
colleague advocacy and a strong and 
responsible brand will continue to be 
critical market differentiators for DWF.

Without thriving communities 
and talented people our 
business won’t be sustainable, 
so we have a responsibility to 
contribute to community 
prosperity by innovating, 
learning and improving. 

We believe in the power of our people 
to make a difference by giving their time 
and talent to help those in need and 
being a catalyst for change. 

Volunteering and fundraising have long 
been a part of the culture at DWF and 
by continuing to focus our efforts on 
education, employability, health and 
well-being and homelessness, we  
can make a material difference to the 
communities in which we live and work.

Ty Jones, 
Director of Corporate Social Responsibility and Engagement.

29

Social value and achievements

Our focus for community investment is measured through take up of volunteering opportunities and feedback via regular  
dialogue with our local CSR teams and our People Engagement Survey. These engagements help to keep our CSR programme 
focused on the social issues which matter the most to our people and the communities in which we live and work.

How we add social value 

Why we do it                      

How we do it

•   We identify the social issues most 
relevant to our business and most 
pressing to the communities we  
work with.

•   We work in partnership with our 

communities, leveraging our combined 
expertise for mutual benefit.

•   We plan and manage our community 

investment using the most appropriate 
resources to deliver against our targets.

•   We encourage and engage our people, 
clients and suppliers to support our 
community programmes.

•   We measure and evaluate the difference  
our investment has in the community  
and on our business, and strive for 
continuous improvement.

•   To reduce unemployment and 

improve opportunities for those often 
furthest from employment, changing 
perceptions amongst employers; of 
talent and where it is sourced.

•   To create a lasting skills legacy for  
local people through the training  
they receive.

•    To help build more resilient 

communities through a focus on skills 
development, aspiration, confidence 
and well-being.

•    To create economic, educational, social 
and cultural opportunities that provide 
individuals with connections outside 
their communities to help break the 
intergenerational cycle of poverty.

•   Community partnerships  
including Business in the  
Community and Benefacto

•    5 Star Futures – our flagship 

education programme

•  DWF Charitable Foundation

•  Apprenticeships

•  Volunteering and Mentoring

•  People engagement

•  Targeted investment

•   Social Impact –  

CSR measurement tool

•  Benchmarking and Awards

Achievements

What we achieved

Why it was important

What the benefits are

We continue to inspire our people  
to get involved in volunteering and 
mentoring: Our fee-earning 
community alone invested 8,455 
hours in community activity from  
1 May 2016 to 30 April 2017.

Our 5 Star Futures education 
programme benefited nearly 2,000 
young people 600 volunteers in 
2016 and investing 1100 hours of 
their time.

 We published our first Modern 
Slavery Statement and Anti-Slavery 
Policy following the introduction of 
the UK Government Modern Slavery 
Act 2015.

All DWF suppliers are expected to 
implement a zero tolerance 
approach to slavery, forced labour 
and human trafficking and our 
procedures are designed to identify 
and assess areas of potential risk.

Youth unemployment is significantly 
higher than the UK average in cities 
where DWF is based.

Increasing numbers of young people 
from low- income backgrounds who 
have improved their confidence.

 We want to stop social background 
predicting a young person’s success.

Developing a variety of opportunities 
to gain key employability skills and 
become more work-ready.

 Slavery, forced labour and human 
trafficking have no place in a modern 
society.

Supports and promotes the 
protection of internationally 
proclaimed human rights.

Ensures we are not complicit in 
human rights abuses through our 
business relationships and supply 
chain management.

Social value and achievements

Achievements

What we achieved

Why it was important

What the benefits are

DWF became a signatory of the 
Prompt Payment Code.

This means we commit to paying our 
suppliers within terms and ensure 
there is a proper process for dealing 
with any issues that may arise.

We know that prompt payment is 
critical to the cash flow of every 
business (ours included) but 
especially smaller businesses within 
our supply chain.

We launched our second annual 
Diversity Week to challenge our 
people to think about their approach 
to inclusion, and to identify what 
they could do to help maintain a 
diverse and inclusive workplace.

Promoted a diverse and inclusive 
workplace.

Helped to consciously build diversity 
awareness, capability and confidence 
in leaders and line managers.

Evolved our diversity strategy to 
engage everyone so not seen as a 
minority issue. Diversity strands also 
included mental health, parents, 
carers and strong allies.

Engaged men and explored why 
diversity should matter to them.

 We achieved our highest ranking to 
date in the Stonewall Top 100 
Employers list (36th) which 
showcases the best places to work 
for lesbian, gay, bisexual and 
transgender (LGBT) employees.

The only legal business to 
successfully retain its 'Proud to  
be Clear Assured' status. 

The first legal business to achieve 
Disability Confident Leadership 
status.

 Research continues to show  
that diverse talent produces better 
business results and stronger 
innovation. 

A visibly inclusive culture where our 
people feel safe and comfortable  
to be themselves and feel proud  
to work at DWF.

Both reinforce our commitment  
to inclusive recruitment by 
identifying and removing barriers 
to disabled talent.

Demonstrates our commitment to 
recruit and retain the best available 
talent operating in a diverse and 
inclusive environment.

Both challenge attitudes and 
understanding of disabilities and 
accommodations in the workplace. 

Closes the disability employment gap 
and helps businesses become more 
confident in employing and retaining 
disabled people.

 Reduction in CO2 emissions for our 
UK offices: 

  Improving our environmental 
performance and efficiency.

2014 – 6768 tonnes 
2015 – 6210 tonnes  
2016 – 5320 tonnes                                             

Actively managing our carbon 
emissions.

 External auditing of our sustainability 
performance.

 2016 also saw a significant reduction 
in travel emissions, down to 837 
tonnes from 1015 tonnes in 2015.

Maintaining our recycling target  
at 80%.

Ensuring 100% CFS sourced or 
recycled paper.

Continuing ISO14001 certification in 
the UK.

Responsible energy management 
and engaged colleagues in taking 
personal ownership of the agenda. 

Maintaining our target of less than  
3 tonnes CO2 per person per year.

The faster we act and the more we 
do, the lower the impact of climate 
change will be.

31

 
CSR Awards and Recognition

2016

2017

•    Finalist Company of the Year in the European 

Diversity Awards

•    Successful reaccreditation for the continuing impact of our 
School Partnerships at the Responsible Business Awards

•    Finalist in the Community Contribution of the Year 

category at the Scottish Legal Awards

•     Gold Standard performance in The Law Society’s 

D&I report, as a signatory to the D&I Charter

•    Achieved Silver Standard on gender and race 

equality validated by Business in the Community 
(BITC)

•     Bronze Standard in BITC’s Environment Index

•    Eco Excellence Gold City Award (Preston)

•    Finalist – Best Large Private Sector Employer in recognition 

of our flexible and agile working policies and initiatives 
awarded through Working Families Scotland

•    Finalist – Best Innovation for Family Friendly Working 

recognising DWF’s innovative approach to ensuring working 
parents are supported whilst on leave and when back in the 
office, awarded through Working Families Scotland

•    Finalist in the Work in the Community category at the 

Liverpool Law Society Legal Awards

•    Bronze Award for payroll giving

•    Finalist – Best Corporate Responsibility Award Inspiring  

City Awards (Glasgow)

•    Gold Standard in Diversity Best Practice - ENEI Awards 

•    Winner – Advancing Social Mobility in the Workplace 

Award – ENEI Awards

•    Winner – Equality and Inclusion Senior Champion Award 

– ENEI Awards

•     Gold Standard – Law Society Diversity and Inclusion Charter

CSR Awards and Recognition

33

9

DWF 
Foundation 

At DWF, we live and breathe our values through 
our day-to-day actions and behaviours. The values 
we share help to define and reinforce our culture 
and the way we do things. Our values underpin 
not only our culture, but they also set the future 
course that we want to take as a business.

Our vision is to 
encourage all our 
people to work together 
as a catalyst for change.

The launch of the DWF Foundation in 
November 2015 marked a significant  
step in our journey to develop a culture  
of contribution. 

One of DWF’s values is the belief that  
we are ‘better together’ and it is our 
opportunity for all our people to work 
together to create something special.  
It is also something that was increasingly 
asked for by our clients, and the 
Foundation aligns to our clients’ interests. 

“When launching the Foundation, we made a promise 
to make a difference and we have kept that promise, 
creating something really special. Our vision as a 
business has been to encourage all of our people to 
work together to help raise funds to provide resources 
and support to help local communities achieve their 
full potential, so I am delighted our people have backed 
the Foundation wholeheartedly and so many have got 
involved with initiatives and activities so we have been 
able to raise the amount we have and help so many 
more local projects than we have been able to do before.”
Jim Davies, Co-Founder of DWF and Chair of the Trustees of the DWF Foundation.

As a registered charity, the DWF 
Foundation was launched with the sole 
aim of providing funds, resources and 
support to help local communities 
achieve their full potential with a focus on 
education, employability, health and 
well-being and homelessness.

Together we support charities and 
projects that tackle specific community 
issues, help voluntary and community 
groups to become more effective and 
efficient, encouraging involvement of 
those too often excluded, and enabling 
young people to develop skills for the 
benefit of the community.

The Foundation builds on our existing 
community activity in a focused and 
strategic way and demonstrates that 
when we all work together we can make 
a significant, positive impact on the 
communities in which we live and work.
In its first year, the DWF Foundation 
raised more than £76,000 and supported 
30 local charities around the UK.

Case Study: Working with the 
Wood Street Mission

Manchester Children’s charity, Wood 
Street Mission, used their grant for their 
SmartStart initiative, which helps to 
alleviate the effects of poverty on local 
children and their families.

Roseanne Sweeney, Chief Executive of 
Wood Street Mission children’s charity, 
said: “Doing well at school is key to 
breaking the cycle of poverty but many 
families struggle to afford school costs 
which means their children are less likely 
to grow up to fulfil their potential. 
SmartStart is our million pound initiative to 
kit out all local children for school so they 
fit in and want to achieve. This year, 
thanks to the generosity of our supporters 
including DWF, we were able to kit out 
over 2,300 children in smart new uniforms 
for the start of the school year and 
distribute over £200,000 of school kit to 
local families.”

35

10

Our 
Purpose

Transforming legal services through 
our people for our clients.

We believe that organisations worldwide 
can benefit from connected support, 
services and solutions that go beyond 
conventions and expectations – and it’s 
our purpose to develop and deliver  
them together.

The business of law is changing and 
Law Firms must deliver services more 
efficiently in order to compete. 
Technology can and will be an enabler. 
However, this requires us to alter our 
approach to clients’ issues and 
requirements. It requires us to think 
differently and implement commercial 
solutions that solve problems that go 
beyond our clients' issues, and solve 
problems that they don't yet know 
they have. This will be achieved 
through connected thinking and 
connected solutions. 

Purpose leads to value: 

Clients

Our clients range from FTSE 100 multinational 
household names to private individuals, from both the 
public and private sector. Our client base spans both 
UK and international markets.

•     We leverage technology to do more for our clients

•      We connect our diverse knowledge and 
experience to make a bigger impact.

Creating a true partnership and value for our 
clients and for us:   

•    Investing time in building relationships; our clients 

recognise the value of such an investment 

•     Working hand-in-hand with our clients to create 
genuine insight and value for their business

•    Such partnerships and commitment from our 

clients provides long-term stability for our business

•    Client-centricity drives our continuous 

improvement.

We create value for our clients by understanding their 
business and their markets and providing smart, 
insightful legal advice and services which are aligned 
to their commercial reality. Meeting our clients’ needs 
is at the heart of everything we do including our 
continuing drive to do things differently.

•    We invest in relationships and take time to 
understand our clients and their business 

•    We recognise the challenges faced by our clients 
and develop bespoke solutions to meet these 
challenges and needs

•    We challenge ourselves to think differently to 

support our clients in delivering on their objectives

•     We engage our people who strive to deliver 

excellence in everything they do

People

Our people include everyone who has a part to 
play in delivering client service excellence on 
behalf of DWF to our clients. We create value for 
our people by offering fulfilling and rewarding 
careers and continuing to invest in their 
development and care about their well-being.

Our people can expect a supportive, diverse, 
well-connected and inclusive environment. 

•    They can expect opportunities to apply their 

strengths and further their careers.

We work together to create value:

•    Our people invest their time and resources into 

making our business a success

•    They have skills, experience and knowledge that 

drive continuous improvement

•     They can expect to be empowered and encouraged 
to deepen their skills, knowledge and expertise

•    Their engagement with our business objectives 

helps us build a sustainable business

•      They can expect a manager who is helpful  

•     Their commitment helps build stability for our 

and enabling

clients and colleagues.

•     They can expect to be rewarded for going beyond 

expectations, thinking differently and living our values

Communities

Our communities include those in which we live and 
work. Those that touch the lives of our people day by 
day. We create value for our communities by 
recognising and acting upon the positive impact we 
can have on current and future generations.

•     We focus on transformational activities that we 

believe have the most impact

•      We collaborate and partner to build strong 

communities

•     We challenge our people to make a difference 

through fundraising for the DWF Foundation and 
volunteering

•    We actively manage our carbon emissions

•     We externally audit our sustainability performance.

Why we create value within our community:

•    Trust and mutual respect builds community 

diversity

•    We actively support communities for the long term

•    Enrichment for our people

•     We apply our expertise to inspire confidence and 

•    Insight above and beyond our immediate market

develop employability skills

•    A sustainable world for generations to come.

37

11

Governance

Good corporate governance enables us to create 
sustainable value for the benefit of our clients,  
our people and the communities in which we  
live and work.

Our Risk Management and Governance 
strategy follows the execution of the 
wider business strategy, so we can 
anticipate and identify the regulatory 
outcomes and address them accordingly 
to ensure compliance. 

To achieve this we put policies in place 
which provide mandatory ways of 
working, backed by the DWF values 
which provide a sense of common 
direction for our people and guidelines  
for their day-to-day behaviour.

Business improvement 
is also central to our 
Risk Management and 
Governance strategy.

Those policies are monitored and tested 
by an audit team who regularly undertake 
assessments to ensure compliance. 

Although not captured by the UK 
Corporate Governance Code, going 
forward, we will take note of the 
Financial Reporting Council 
Guidance on Risk Management.

Our changing approach

Over the last 12 months, we have seen 
further growth and diversification. Risk 
Management has to be seen as a 
collaborative function across the business. 
As the international footprint has grown, 
so has the purpose of the function which 
includes enhancing the governance 
across the business. International 
compliance has become ever more 
important and has includes advising on 
local regulations, embedding diversity and 
introducing appropriate systems for 
business assurance across the various 
jurisdictions.

This year saw the addition of an International 
Compliance Officer to the team.

39

Challenges this year

External factors

Whilst Cyber Risk is not yet seen as the 
most significant risk Law Firms face, this 
year we have witnessed sudden attacks 
elsewhere and the detrimental effects 
they pose meaning it is increasingly 
being seen as a higher priority. There is 
much written regarding Law Firms 
remaining a natural choice for cyber 
attacks due to the money involved and 
nature of transactions being undertaken, 
not forgetting the potentially valuable 
sensitive data which requires protection. 

Cyber attacks will naturally become more 
sophisticated and it has become ever 
more important for the Risk Management 
and Information Security team in 
educating our people about hacking, 
phishing and data security awareness. 

The team also manage 
DWF’s insurance portfolio, 
including Professional 
Indemnity, EL/PL and 
Management Liability

The SRA continue in their review of the 
Handbook, regulatory approach and 
Accounts Rules. Once released this will 
undoubtedly create mandatory training 
and guidance throughout the business. 
Alongside this we have seen the 
implementation of the new Money 
Laundering, Terrorist Financing and 
Transfer of Funds (Information on the 
Payer) Regulations 2017 and await  
the new European data protection  
laws – known as General Data 
Protection Regulation – requiring all 
companies to introduce stricter controls 
on data privacy.

Competitive advantage

We adapt to and embrace risk by taking a 
commercial and intelligent approach. We 
truly understand what our risks are which 
gives us the insight and backing to make 
timely decisions. This is essential to the 
way we operate. As a business we 
capitalise on opportunities and move 
forward at a fast pace, none of which 
would be possible without a solid 
framework from which to operate.

We are happy with our level of risk 
because we are confident in the controls 
that we have put in place. Our Risk 
Register, a traffic light-based monitoring 
system, is continually updated so we  
are always fully aware of the business’s 
risk status.

Future

Although not captured by the UK Corporate 
Governance Code, going forward, we will 
take note of the Financial Reporting Council 
Guidance on Risk Management, Internal 
Control and Related Financial and Business 
Reporting (FRC risk guidance). In summary, 
the guidance requires that greater attention 
needs to be paid to the risk management 
process and profile, principal risks and 
mitigation, strategy and risk appetite, 
culture and reporting. To this end, following 
a recent robust firm-wide risk assessment, 
the Board will hold a discussion to 
understand the findings of the risk 
assessment and ensure risk management 
is further embedded across the business.

Risk management

The team supports our business by 
managing risk. Their responsibilities include 
regulatory compliance, Anti-Money 
Laundering and Data Protection. 

Team Members liaise on behalf of the 
business with our regulators in all 
jurisdictions and are represented on the 
Compliance and Risk Management 
Committee (CRMC) and support it by 
managing the risk register. The team also 
manage DWF’s insurance portfolio, 
including Professional Indemnity, EL/PL 
and Management Liability.

Business excellence

The Business Excellence team provides 
independent assurance for the 
business. On a day-to-day basis they 
conduct internal audits across DWF in 
order to manage our external ISO 
9001:2015 standard; and implement 
business excellence activities to drive 
continuous improvement.

Our ISO suite of standards has grown. 
The team now also carry out internal 
audits against the Information Security 
Management standard of ISO 
27001:2013 and the Environmental 
Management standard of ISO 14001.

Deborah Abraham, 
Director of Risk Management and Excellence.

 
Business Divisions

DWF LLP

Insurance
Services
Division

Commercial
Services
Division

Connected
Services
Division

International
Division

41

Driving our Business:  
Strategic Board and Committees

Compliance and 
Risk Management 
Committee

Insurance 
Operational 
Board

Audit 
Committee

Strategic 
Board

Commercial 
Operational 
Board

Executive 
Board

International
Steering
Committee

Remuneration 
Committee

Diversity 
Steering
Group

Engaging
People
Executive

Executive
Committee

Strategic Board

DWF’s Strategic Board consists of 
individuals with wide-ranging relevant 
backgrounds, experience, skills and 
knowledge, resulting in a favourable 
balance that enables the Board to 
exercise its tasks and responsibilities, 
whilst fully taking into account business 
needs. Board Members gained their 
business experience in a broad range  
of industries which collectively include 
financial services, accountancy, legal  
and consultancy.

The objectives of our Strategic Board 
are to:
•    Develop and maintain vision, mission  

and values

•    Develop and drive strategic direction

•    Establish and monitor policies and 

governance

•    Ensure governance compliance

•    Ensure financial and regulatory accountability

•    Maintain proper fiscal oversight

•    Maintain effective Board and business 

performance.

Alan Benzie 
Chairman FY 16/17 

Alan has been DWF’s Chairman since 
2007; he helps drive and shape our strategic 
development. Before his retirement from 
KPMG in December 2003, Alan chaired its 
Northern offices and sat on their UK Board.

Andrew
Leaitherland 
Managing Partner and CEO 

As Managing Partner and CEO, Andrew is 
responsible for the overall strategic direction 
of DWF. Since 2006, Andrew has overseen 
major growth in revenue and people: from 
£29m to £199.3m and from 560 to over  
2,700 respectively.

Paul Berry 
CEO, Insurance Services 

Stephen Miles 
CEO, Commercial Services 

Before moving to a full-time management 
role, Paul specialised in large and 
catastrophic personal injury work for 
insurers. He now manages the Insurance 
Services Division which acts for a variety of 
insurers, adjusters, brokers and corporate 
clients on a wide range of insurance issues.

Stephen is responsible for driving forward the 
Commercial Services Division, and for looking 
at alternative ways to deliver growth and 
increased profitability. Stephen has exceptional 
legal and management credentials having led 
Pinsent Masons’ Banking and Restructuring, 
Financial Regulation, Employment and 
Pensions practices in recent years.

Chris Stefani 
Chief Financial Officer 

David Gray 
Non-Executive Director 

Prior to joining DWF in 2016, Chris enjoyed a 
17-year career with EY as Finance Director for 
EMEIA Advisory, overseeing a $2.7bn business. 
Chris oversees all of DWF’s financial operations 
in the UK and internationally, with a focus on 
enhancing revenue, improving profitability and 
driving working capital management to support 
the management of our growth.

David is a Non-Executive Member of 
the DWF Board. After graduating from 
Cambridge, David joined the Leeds office 
of Eversheds where he specialised in M&A. 
David moved to London as Eversheds’ CEO 
in 2003, a position he held for six years. 
From 2009 until 2013, David was Chairman 
of Eversheds International.

Claire Bowler
Partner, Insurance  
Services (Elected Member) 

Claire was one of two founding partners 
of DWF’s London office in 2008, and has 
been proud of its growth from 13 people to 
359 today. Claire sits on the Strategic Board 
as the representative for the Insurance 
Services Division, and was the first of two 
women ever elected to DWF’s main Board.

Paul Rimmer 
Partner, Corporate  
Services (Elected Member) 

Hilary Ross 
Partner, Litigation
(Elected Member) 

Helen Hill 
Human Resources
Director 

Paul is a Corporate Partner who has a wide 
range of M&A experience particularly in the 
Private Equity arena. Paul joined DWF in 2013 
from an International Law Firm and was elected 
to the Strategic Board in 2016. In Paul’s role as 
Head of UK Locations, he is heavily involved in 
driving the culture and values of the business.

Hilary leads DWF’s Retail, Food and 
Hospitality sector which has been identified 
as acting for more FTSE 100 retailers than 
any other Law Firm in the UK. She also leads 
the London office which is now fully agile. 
She is consistently recognised as one of the 
leading regulatory lawyers in the UK.

With over 20 years’ experience in generalist 
HR positions, across multiple sectors, Helen 
is focused on developing DWF’s HR team’s 
contribution to business growth, performance 
and profitability through aligning the team’s 
strategic and operational goals to the overall 
Group business plans.

43

Supporting Boards and Committees

Committee/Board and Purpose 

Objectives

Committee:
Audit Committee (AC).

Meeting Frequency: 
Minimum three times per year.

Purpose: 
To oversee financial reporting and disclosure.   

Committee:
Compliance and Risk Management Committee 
(CRMC).

Meeting Frequency: 
Monthly (exc. August, December, April).

Purpose: 
To advise the Board on the identification, 
coordination and prioritisation of risk management 
issues throughout the business and to develop a 
strategy for risk management.   

Committee:
Engaging People Executive (EPE).

Meeting Frequency: 
Bi-monthly.

Purpose: 
To sponsor initiatives that inspire our people to 
deliver our business strategy.   

•    To ensure that financial statements are understandable, transparent 

and reliable

•     To ensure the risk management process is comprehensive and 

ongoing, rather than partial and periodic

•    To help achieve an organisation-wide commitment to strong and 

effective internal controls, emanating from the top

•    To continually communicate with senior management

•     To ensure the internal auditors’ access to the Audit Committee, 

encouraging communication beyond scheduled committee meetings

•    To review internal audit plans, reports and significant findings

•     To establish a direct reporting relationship with the external auditors.

•     To take an overview of the implementation of the risk and compliance 

management strategy

•     Review corporate policies relating to compliance with laws and regulations, 
ethics, conflicts of interest, and the investigation of misconduct and fraud

•    Review current and pending corporate governance-related litigation or 

regulatory proceedings to which the business is a party

•    To encourage and foster an awareness of risk management at all levels  

in the business

•    To identify new areas of potential risk to the business and to ensure that  
the business’s systems of compliance are robust and fit for purpose in  
an increasingly regulated environment

•    To consider any risk and compliance matters that may arise from any 

companies, limited liability partnerships or alternative business structures  
in which the business may hold a proprietary or legal interest.

•    To change attitudes and practices by promoting a clear dialogue with our 

people to ensure they feel connected to, and interested in, our business so 
that they can contribute fully

•    To promote ownership of our people strategy across the business and 

ensure initiatives and resources are aligned appropriately.

Committee/Board and Purpose 

Objectives

Committee:
Executive Board

Meeting Frequency: 
Monthly

Purpose: 
Management of the business  

Committee:
Executive Committee

Meeting Frequency: 
Quarterly

Purpose: 
A communication forum and reserved for decisions 
on firm-wide matters

Committee:
Remuneration Committee

Meeting Frequency: 
Bi-monthly

Purpose: 
To manage all remuneration aspects of the business 
including bonus scheme, promotions and pay review

Committee:
Diversity Steering Group (DSG)

Meeting Frequency: 
Quarterly

Purpose: 
To oversee and monitor the implementation of 
DWF’s diversity strategy

Committee:
International Steering Committee

Meeting frequency:
Quarterly

Purpose:
To oversee, monitor and communicate international 
strategy, direction and implementation

•    Day-to-day/week-to-week operational management of the business

•     Oversight of all operational aspects of the business.

•   Ongoing operational and performance review of the business with a wider 

constituency of leaders within the business

•   To review and implement those operational aspects that will support  

the business in its development.

•    To ensure that we are rewarding all our key people competitively and  

also responsively

•    To ensure that we incentivise in the right way and consider quality elements 

of service beyond simple target-driven philosophies.

•  Create and maintain a more diverse and inclusive workplace and culture

•    Operate within legislative, risk and best practice frameworks enabling DWF 

to compete for business

•    Meet the needs and expectations of our people throughout their 

employment journey

•    Meet the needs and expectations of clients through our delivery of 

outstanding service

•    Encourage our people, clients and suppliers to demonstrate ownership and 

responsibility for diversity and inclusion

•    Authenticate our values and brand image, ensuring dignity and respect is seen 

and valued as an integral part of our culture and the way we do business.

•    To support existing overseas offices as a priority

•    To investigate opportunities driven by client need, taking into account 

economic and political issues as well as practical matters

•    To recommend strategy, advise the Board and drive implementation

•    To sponsor issues and plans amongst the partnership (to include promoting 

investments such as office openings)

•    To communicate with the partnership and the business as a whole to  

ensure that we are pursuing a strategy that is fit for purpose and supported 
by all stakeholders

•    Ambassadorial.

45

12

Financial  
Review

Chris Stefani 

“Our Litigation, Corporate 
Services and Motor Fraud 
teams in particular had very 
healthy growth, so whilst 
the overall results for UK 
were impacted by events 
in the first half, they mask 
a very strong underlying 
growth story.”

Planning for growth

A year of two halves in the UK

We set out in FY 16/17 with a relatively 
ambitious UK growth budget which we 
were aware would present challenges given 
how competitive the UK market remains.

However, it was quickly derailed due to 
the unexpected Brexit result which had 
a very immediate impact on our 
Commercial Services division, and our 
Real Estate practice in particular. This 
impact, together with the continued 
challenges in the Insurance market 
diluted the potential H1 growth we had 
anticipated in the UK market. 

However, in the second half of the 
year, we saw a shift. Client demand 
picked up and we recovered onto our 
growth trajectory, ending the year with 
a significant amount of momentum 
and with growth in three of our six UK 
Practice Groups and in our 
international locations.

“This continued investment 
will give us a ‘lateral 
dividend’ in the years to 
come and growth. They 
are deliberate investments 
that will give us a material 
payback in the future.”

Maximising potential

Over the past few years we have worked 
hard together to take a traditional Law Firm 
model and turn it on its head, in line with 
our strategy of doing things differently. 

With our geographical expansion and the 
creation of Connected Services, which 
brings together complementary products 
and services to our core legal offering, we 
have laid the groundwork for a 
step-change in our performance and 
position in the market. 

We already have seen in the final quarter 
of FY 16/17 and the first quarter of FY 
17/18 an indication of the potential for 
additional revenue that our investments 
are bringing. 

“Our main priority for the 
year ahead is to maximise 
this latent potential in the 
business via the acquisitions 
we have made and the 
carefully selected jurisdictions 
we have expanded into. This 
will allow us to achieve our 
purpose of transforming legal 
services through our people, 
for our clients.”

Growth through M&A

Our strategy recognises that organic UK 
growth is going to continue to be 
challenging, so we have a significant 
focus on M&A activity and we executed 
four important deals:

1.   We acquired niche Law Firm Fox 

Hartley early in the year to strengthen 
our insurance, litigation and product 
liability capability and enhance our sector 
expertise. It helped secure new 
domestic and international insurer clients.

2.   We merged with Belfast-based 

commercial Law Firm C&H Jefferson 
on 1 December 2016, one of the 
largest legal practices in Northern 
Ireland. This gave us an all-Ireland 
capability which we view as critical for 
the Ireland market and particularly 
timely in light of Brexit.

3.   We merged with Heenan Paris, an 
established office in Paris with an 
international outlook. With France 
being one of Germany’s largest and 
most significant trading partners, the 
merger complemented our growing 
European footprint.

4.   Our Triton deal was one that happened 
very quickly. We’re an opportunistic 
business and saw great potential in 
Triton. There was strong operational 
synergy, given their footprint matched 
ours, along with an opportunity to extend 
our non-legal services in areas such as 
loss adjusting and claims handling. 

We are still in build mode in certain 
practices and locations and FY 16/17 also 
saw us make a number of strategic lateral 
hires, in addition to the M&A activity.

Good revenue outturn

Our strong second half and M&A activity 
has given us an encouraging revenue 
outturn, seeing a 7% increase in revenue 
compared to the previous year. In terms 
of profitability, pricing remains a challenge 
in the UK market and we absorbed 
significant one-off M&A-related costs to 
integrate the four businesses which joined 
DWF during the year. We also continued 
with lateral hire activity to build upon the 
M&A investments, and this has led to a 
profit outturn which, whilst ahead of PY, 
has given a short term dip in PEP. 

47

13

Financial  
Reports

p49
Members’ Report 
p51
Members’ Responsibilities Statement 
p52
Independent Auditor’s Report 
p53 
Group Profit and Loss Account 
Group Statement of Comprehensive Income  p54
p55
Group and LLP Balance Sheet 
p56
Statement of Changes in Members’ Interest 
p58
Group Cash Flow Statement 
p59 
Notes to the Financial Statements 

Members’ Report

Trading
Following continued investment in 
international growth, DWF has 
announced FY 16/17 global revenues 
of £199.3m, a 7% increase from prior 
year (£186.9m). PEP has stayed flat 
year on year although the number of 
Equity Partners has grown by 6% due 
to acquisitions and lateral hires in the 
year. DWF’s LLP UK revenues for  
FY 16/17 are £183.3m, a £1.5m 
increase from prior year despite a 
competitive UK market and a surprise 
result from the Brexit referendum 
which impacted on real estate and 
corporate transaction volumes. 

International expansion and merger 
activity continues to drive additional 
growth with 4 significant mergers in 
the year:

On 1 May 2016 DWF merged with 
Fox Hartley, a Bristol based Law Firm 
specialising in litigation and alternative 
dispute resolution services for major 
insurer and manufacturer clients. The 
Firm acts for UK and global insurers, in 
relation to catastrophic injury, aviation 
claims, property damage, business 
interruption, policy wording disputes 
and the development of new 
products. The merger will support 
DWF’s growing focus on the Lloyd’s 
insurance market and enhance the 
Firm’s delivery of high value 
commercial litigation work

On 1 December 2016 DWF merged 
with C&H Jefferson, one of the largest 
legal practices in Northern Ireland giving 
full coverage of Ireland – a key strategic 
move following the Brexit result.

On 1 January 2017 DWF merged 
with Parisian Firm, Heenan Paris, who 
have an international focus with client 
presence in Africa. France is one of 
the key trading relationships with 
Germany, giving DWF a strong 
European footprint. 

On 24 January 2017 DWF acquired 
Triton Global (a distressed purchase/
pre-pack administration) who, whilst 
being predominantly UK based, have 

also added international non-legal 
capability in Canada, USA, Australia 
and Ireland. Their UK office footprint 
matched that of DWF and as such 
offered immediate, and material, 
operational efficiencies. 

Existing international locations have 
continued to grow with a new office 
being opened in Berlin allowing DWF 
to enhance its offering in Germany, 
particularly in the financial services 
sector where the Firm has a particular 
specialism in fintech. 

Events after balance sheet date
On 1 July 2017 DWF opened an office 
in Singapore with 2 new Partners to 
specifically meet the growing demand 
from our clients across the ASEAN 
region. The team will be working 
primarily in Litigation and Arbitration 
whilst acting as a regional springboard 
for two of our key sectors – Financial 
Services and Insurance. 

On 16 October 2017 DWF opened an 
Italian office based in Milan with 4 new 
Partners and a supporting team of 12 
lawyers. The team bring expertise in 
delivering complex corporate, finance, 
tax and ligation advice on matters 
arising from domestic and international 
M&A and private equity activity. 
Expansion in to Italy will strengthen 
DWF’s offering in continental Europe 
whilst building on the expertise of the 
existing sector focus.  

On 1 May 2017 DWF launched a new 
specialist business division called 
Connected Services.  Connected 
Services consolidates all non-legal, 
non-regulated services under one roof 
to offer a set of complementary and 
specialist business solutions, as well as 
consultative services and products, that 
sit alongside DWF’s core legal offering. 
Launched in response to growing 
demand from the business’s clients, 
the new business division will see 
DWF diversify its offering and expand 
its remit into research & development, 
technology incubation and the creation 
of a suite of commercially-focused 
business solutions.

DWF made 36 lateral partner hires in 
the UK in FY 16/17 (FY15/16: 24)  
and now employs approximately  
2,700 people across 25 locations,  
11 countries and 4 continents. 

Funding
The LLP is funded by a combination  
of fixed capital, retained current 
accounts of our members, and 
external borrowings. At year end 30 
April 2017, the external borrowings 
comprised a revolving credit facility 
(“RCF”), overdraft and term loans, the 
RCF being committed until July 2018. 
As the RCF is committed to July 2018 
the Firm intends to refinance before 
that date. The firm has held 
discussions with its banks about its 
future borrowing requirements and 
has received credit committee 
approval with no conditions precedent 
from the banks of their intention to 
make available new funding which  
will be a combination of a revolving 
credit facility, overdraft and term loans. 
The new RCF will be committed for  
3 years through to 2021. The LLP 
continues to place significant 
emphasis on optimising lockup 
management to reduce borrowing 
costs and to increase funds for 
working capital requirements. 

For details regarding the firm as a 
going concern, please refer to note 
one within notes to the accounts.  

Financial outlook
Our net profit performance is strong 
given the investments made in people 
and infrastructure to build a sustainable 
legal business which is equipped to 
cope with a fast-changing marketplace.  
The focus over the last 3 years has very 
much been on driving growth whilst 
also investing in post-merger 
integration to ensure that our people 
are operating on a common platform in 
“the DWF way”.  

49

 
Members’ Report

A conservative level of monthly 
drawings is established at the start  
of the financial year which enables 
each Member to draw a proportion  
of their post-tax profit during the 
accounting year with further 
distributions being made once the 
financial results for the year and 
allocation of profit have been finalised; 
the timing of which is dependent upon 
the working capital requirements of 
the Firm. With the consent of 
Members , the LLP retains a provision 
for tax from their profit shares which  
is paid to HM Revenue & Customs on 
their behalf. The capital requirements 
of the LLP are kept under review by 
the Board with any proposed changes 
being approved by the Members.  
The level of Equity Members’ capital 
contribution is linked to his or her 
share of profit. The capital contribution 
of Fixed Share Members is fixed at a 
standard rate, in line with HM Revenue 
& Customs legislation guidelines.

Auditor
Deloitte LLP has expressed their 
willingness to continue in office as 
auditor of the LLP, and accordingly 
Deloitte LLP will be proposed for 
reappointment as auditor. 

Approved by the Board of Members 
on the 2nd February 2018 and signed 
on behalf of the Board.

A.R. Leaitherland

We expect the pace of growth to 
continue, but for the profit trajectory  
to increase materially as merger 
synergies are realised through our 
dedicated Business Change team.

We continue to be confident that these 
substantial investments in our 
infrastructure, in our people, and our 
technology platforms will put us in an 
increasingly strong position for the future.

Principal activity
The principal activity of DWF LLP is the 
provision of Legal Services globally.

Charitable donations
During the year, DWF made charitable 
donations totalling £10,000 to a variety 
of charities (2016: £5,000). In 
December 2015 DWF created a 
charitable Foundation to provide 
funds, resources and support to local 
charities and projects. In FY 16/17,  
the DWF Foundation donated £91,000 
(2016: £7,000).

Designated Members
The following Members served as 
Designated Members throughout the 
year and at the date of this report: AR 
Leaitherland, PA Berry, IJ Slater 
(resigned 24 November 2016), AG 
Peacock (resigned 18 January 2017) 
and JDL Edwards (resigned 24 
November 2016), Claire Bowler 
(appointed 24 November 2016), Hilary 
Ross (appointed 24 November 2016), 
Paul Rimmer (appointed 24 November 
2016) and Stephen Miles (appointed 
18 January 2017). 

The Board
The Board compromises the 
Designated Members together 
with a Non-Executive Chairman, 
Alan Benzie, a further Non-Executive 
Director, David Gray, and Chief 
People Officer, Catherine Williams 
(resigned 31 July 2017).

Members’ drawings and capital 
policy
The Members’ policy on drawings  
is determined by the Board.  

Members’ Responsibilities Statement

The Members are responsible 
for preparing the Annual Report 
and the financial statements in 
accordance with applicable law  
and regulations.

The Limited Liability Partnerships 
(Accounts & Audit) (Application of 
Companies Act 2006) Regulations 
2008 require 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 United Kingdom Generally 
Accepted Accounting Practice 
(United Kingdom Accounting 
Standards and Applicable Law), 
including FRS 102 “The Financial 
Reporting Standard applicable in the 
UK and Republic of Ireland”.  

The Members are responsible 
for keeping adequate accounting 
records that disclose with 
reasonable accuracy at any time 
the financial position of the Limited 
Liability Partnership and enable 
them to ensure that the financial 
statements comply with the 
Companies Act 2006, as applicable 
to Limited Liability Partnerships, 
and in accordance with the 
requirements of the Statement of 
Recommended Practice Accounting 
by Limited Liability Partnership 
(issued July 2014).  

They are also responsible for 
safeguarding the assets of the 
Limited Liability Partnership and 
hence for taking reasonable steps 
for the prevention and detection of 
fraud and other irregularities. These 
responsibilities are exercised by the 
Board on behalf of the Members.

Under Company law as applied 
to Limited Liability Partnerships, 
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 Group and Limited 
Liability Partnership and of the 
profit or loss of the Group for that 
year. In preparing these financial 
statements, the Members are 
required to:

•  select suitable accounting policies 
and then apply them consistently;

•  make judgements 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; and

•  prepare the financial statements 

on the going concern basis 
unless it is inappropriate to 
presume that the Partnership  
will continue in business.

51

Independent Auditor’s Report

We have audited the financial statements of DWF LLP for the year ended 30 April 2017 which comprise the Group 
Profit and Loss Account, Group Statement of Comprehensive Income, the Group and Parent LLP Statement of 
Changes in Members Interest, the Group and Parent LLP Balance Sheets, the Group Cash Flow Statement and the 
related notes 1 to 19. 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 FRS 
102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”.

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. 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 Members as a body, for our audit work, for this 
report, or for the opinions we have formed.

Respective responsibilities of 
Members and auditor

As explained more fully in the 
Members’ Responsibilities Statement, 
the Members are responsible for the 
preparation of the financial statements 
and for being satisfied that they give 
a true and fair view. Our responsibility 
is to audit and express an opinion on 
the financial statements in accordance 
with applicable law and International 
Standards on Auditing (UK and Ireland). 
Those standards require us to comply 
with the Auditing Practices Board’s 
Ethical Standards for Auditors.

Scope of the audit of the financial 
statements

An audit involves obtaining evidence 
about the amounts and disclosures 
in the financial statements sufficient 
to give reasonable assurance that the 
financial statements are free from 
material misstatement, whether caused 
by fraud or error. This includes an 
assessment of: whether the accounting 
policies are appropriate to the Group’s 
and the Limited Liability Partnership’s 
circumstances and have been 
consistently applied and adequately 
disclosed; the reasonableness of 
significant accounting estimates made 
by the Members; and the overall 
presentation of the financial statements. 

In addition, we read all the financial 
and non-financial information in the 
annual report to identify material 
inconsistencies with the audited 
financial statements and to identify 
any information that is apparently 
materially incorrect based on, or 
materially inconsistent with, the 
knowledge acquired by us in the 
course of performing the audit. If we 
become aware of any apparent material 
misstatements or inconsistencies we 
consider the implications for our report.

Opinion on financial statements

In our opinion the financial statements:

•  give a true and fair view of the state 
of the Group and Limited Liability 
Partnership’s affairs as at 30 April 
2017 and of the Group profit for the 
year then ended;

•  have been properly prepared in 

accordance with United Kingdom 
Generally Accepted Accounting 
Practice; and

•  have been prepared in accordance 

with the requirements of the 
Companies Act 2006 as applied to 
Limited Liability Partnerships.

Matters on which we are required to 
report by exception

We have nothing to report in respect 
of the following matters where the 
Companies Act 2006 requires us to 
report to you if, in our opinion:

•  adequate accounting records have 

not been kept, or returns adequate for 
our audit have not been received from 
branches not visited by us; or

•  the financial statements are not 

in agreement with the accounting 
records and returns; or

•  we have not received all the 

information and explanations we 
require for our audit.

Heather J Cosby BSc ACA 
(Senior Statutory Auditor)
for and on behalf of Deloitte LLP

Statutory Auditor 

Manchester, United Kingdom
2nd February 2018

Group Profit and Loss Account
Year ended 30 April 2017

Note

2017
£’000

2016
£’000

Turnover of existing operations

190,198

185,880

Turnover of acquired operations

9,124

970

Turnover

Other operating income

Staff costs

Depreciation

Amortisation of intangibles

Other operating expenses

Operating profit of existing operations

Operating profit of acquired operations

Operating profit

Interest payable

Profit before taxation and Members’ remuneration
and profit shares

Tax on profit of the subsidiaries

 Profit before Members’ remuneration 
 and profit shares

Members’ remuneration charged as an expense

Profit for the financial year available for discretionary 
division among Members

2

3

4

5

6

7

199,322

186,850

291

 312

(98,569)

(85,322)

(5,713)

(6,054)

442

(266)

(52,218)

(49,944)

42,349

45,177

1,206

43,555

(1,191)

399

45,576 

(1,137)

42,364

44,439

(37)

(898)

42,327

43,541

(23,025)

(23,169)

19,302

 20,372

  All results relate to continuing activities.

53

  
 
 
Group Statement of Comprehensive
Income Year ended 30 April 2017

Profit for the financial year available for discretionary division among Members

19,302

20,372

Exchange gains/(losses) on translation of foreign operations

221

(159)

Total comprehensive income available for discretionary division among Members

19,523

20,213 

2017
£’000

2016
£’000

Group and LLP Balance Sheet
as at 30 April 2017

Fixed assets

Goodwill

Negative goodwill

Goodwill - net balance

Other intangible assets

Tangible assets

Group
2017
£‘000

1,082

(391)

691

974

Group
2016
£‘000

314

-

314

601

LLP
2017
£‘000

220

-

220

316

LLP
2016
£‘000

67

-

67

30

16,286

17,555

15,310

17,445

Note

8

8

8

9

Investments

10

254

-

1,211

423

18,205

18,470

17,057

17,965

Current assets

Debtors

12

120,634

101,050

113,865

101,828

Cash at bank and in hand

3,327

9,976

1,952

8,800

123,961

111,026

115,817

110,628

Creditors: amounts falling due within one year

13

(50,972)

(40,796)

(50,328)

(45,391)

Net current assets

72,989

70,230

65,489

65,237

Total assets less current liabilities

91,194

88,700

82,546

83,202

Creditors: amounts falling due after more  
than one year

14

(49,097)

(50,805)

(48,779)

(50,805)

Net assets attributable to Members

42,097

37,895

33,767

32,397

Represented by:

Loans and other debts due to Members within 
one year

Members’ capital classified as a liability

25,193

24,071

23,582

23,437

Other amounts

5,318

5,892

363

2,217

30,511

29,963

23,945

25,654

Members’ other interests

Other reserves classified as equity

Total Members’ interests

11,856

42,097

7,932

9,822

6,743

37,895

33,767

32,397

The LLP has taken advantage of Section 408 of the Companies House Act 2006, as applied to Limited Liability Partnerships (Accounts 
and Audit) (Application of Companies House Act 2006) Regulations 2008 and has not included its own profit and loss in these financial 
statements. Its own profit for the year available for discretionary division among Members was £17,656,000 (2016: £17,444,000). 

The financial statements of DWF LLP (registered number OC328794) were approved by the Board on 2nd February 2018.  
They were signed on its behalf by: 

A. R. Leaitherland   
Designated Member 

55

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Statement of Changes in Members’ Interests
Year ended 30 April 2017

Group FY15-16

Other reserves
£’000

Members’ Capital 
classified as 
Debt £’000

Other amounts
£’000

Total
£’000

Total Members’
interests
£’000

Loans and other debts due to Members

4,616

25,932

10,909

36,841

41,457

Members’ interests as at  
1 May 2015

Consolidated profit for the financial year 
available for discretionary division 
among Members

Members’ remuneration charged as an 
expense

Members’ interests after profits for 
the year

Unrealised foreign exchange translation 
difference

Introduced by Members

Repayments of capital

Drawings

Members’ interests as at  
30 April 2016

Amounts due to Members

20,372

-

-

-

-

-

Allocation of profit 

(17,056)

7,932

25,932

-

-

-

-

-

20,372

23,169

17,056

51,134

23,169

17,056

77,066

23,169

-

84,998

-

(159)

(159)

(159)

2,975

(4,836)

-

-

-

(45,083)

7,932

7,932

24,071

24,071

5,892

5,892

2,975

(4,836)

(45,083)

29,963

29,963

2,975

(4,836)

(45,083)

37,895

37,895

Group FY16-17

Other reserves
£’000

Members’ Capital 
classified as 
Debt £’000

Other amounts
£’000

Total
£’000

Total Members’
interests
£’000

Loans and other debts due to Members

7,932

24,071

5,892

29,963

37,895

Members’ interests as at  
1 May 2016

Consolidated profit for the financial 
year available for discretionary division 
among Members

Members’ remuneration charged  
as an expense

19,302

-

Allocation of profit 

(15,424)

-

-

-

-

-

19,302

23,025

23,025

23,025

15,424

15,424

-

Members’ interests after profit for 
the year

Unrealised foreign exchange 
translation difference

Other amounts as a result of acquistions

Introduced by Members

Repayments of capital

Drawings

Members’ interests as at  
30 April 2017

Amounts due to Members

11,810

24,071

44,341

68,412

80,222

221

(445)

-

-

-

11,586

11,586

-

-

3,996

(2,874)

-

-

-

-

-

(39,023)

25,193

25,193

5,318

5,318

-

-

3,996

(2,874)

(39,023)

30,511

30,511

221

(445)

3,996

(2,874)

(39,023)

42,097

42,097

Statement of Changes in Members’ Interests
Year ended 30 April 2017 (continued)

LLP FY15-16

Other reserves
£’000

Members’ Capital 
classified as 
Debt £’000

Other amounts
£’000

Total
£’000

Total Members’
interests
£’000

Loans and other debts due to Members

2,401

25,932

9,940

35,872

38,273

Members’ interests as at  
1 May 2015

LLP profit for the financial year  
available for discretionary division 
amongst Members

Members’ remuneration charged  
as an expense

17,444

-

Allocation of profit 

(13,102)

 -

-

-

- 

-

17,444

23,004

23,004

13,102

13,102

23,004

-

Members’ interests after profit for  
the year

Introduced by Members

Repayments of capital

Drawings

Members’ interests as at 30 April 
2016

Amounts due to Members

6,743

25,932

46,046

71,978

78,721

-

-

-

6,743

6,743

2,108

(4,603)

-

-

2,108

(4,603)

-

(43,829)

(43,829)

2,108

(4,603)

(43,829)

23,437

23,437

2,217

2,217

25,654

32,397

25,654

32,397

LLP FY16-17

Other reserves
£’000

Members’ Capital 
classified as 
Debt £’000

Other amounts
£’000

Total
£’000

Total Members’
interests
£’000

Loans and other debts due to Members

6,743

23,437

2,217

25,654

32,397

Members’ interests as at  
1 May 2016

LLP profit for the financial year available 
for discretionary division among 
Members

Members’ remuneration charged  
as an expense

Other

Allocation of profit 

Members’ interests after profit for 
the year

Introduced by Members

Repayments of capital

Drawings

Members’ interests as at  
30 April 2017

Amounts due to Members

17,656

-

(570)

(14,007)

9,822

-

-

-

9,822

9,822

-

-

-

-

23,437

3,019

(2,874)

-

14,007

37,065

-

-

-

(36,702)

23,582

23,582

363

363

-

-

17,656

20,841

20,841

20,841

-

14,007

60,502

3,019

(2,874)

(36,702)

23,945

23,945

(570)

-

70,324

3,019

(2,874)

(36,702)

33,767

33,767

57

Group Cash Flow Statement
Year ended 30 April 2017

Net cash inflow from operating activities

Cash flows from investing activities

Note

18

2017
£’000

2016
£’000

39,645

51,852

Purchase of tangible fixed assets

(3,501)

(2,790)

Purchase of intangible assets

Acquisition of investment

Net cash acquired with subsidiary

(279)

(2,817)

211

(234)

(480)

115

Net cash flows from investing activities

(6,386)

(3,389)

Cash flows from financing activities

Repayment of borrowings

Repayment of obligations under finance lease

New bank loans raised

(134)

(395)  

-

(21,216)

(455)

39,709

Payments to or on behalf of the Members

(39,023)

(45,083)

Capital contributions by Members

Repayments to former Members

Interest paid

3,537

(2,874)

(1,240)

2,560

(4,836)

(1,137)

Net cash flows from financing activities

(40,129)

(30,458)

Net (decrease)/increase in cash and cash equivalents

(6,870)

18,005

Cash and cash equivalents at beginning of year 

Effect of foreign exchange rate changes

Cash and cash equivalents at end of year

Reconciliation to cash at bank and in hand

Cash at bank

Cash equivalents

Cash and cash equivalents

9,976

221

3,327

(7,870)

(159)

9,976

3,327

9,976

-

-

3,327

9,976

Notes to the Financial Statements
Year ended 30 April 2017

1. ACCOUNTING POLICIES 
The principal accounting policies are 
summarised below. They have all been 
applied consistently throughout the year 
and to the preceding year.

on the going concern basis. The LLP meets its 
funding requirement through the subscription 
of capital by its Members, an overdraft facility 
which is renewed annually and a Revolving 
Credit Facility committed to July 2018. 

General information and basis of 
accounting 
The LLP is incorporated in England and Wales 
under the Limited Liability Partnership Act 
2000. The address of the registered office is 
given on page 74. The nature of the Group’s 
operations and its principal activities are set 
out in the Members’ Report on page 49.
The financial statements have been prepared 
under the historical cost convention, modified 
to include certain items at fair value, and in 
accordance with Financial Reporting Standard 
102 (FRS 102) issued by the Financial 
Reporting Council and the requirements of 
the Statement of Recommended Practice 
Accounting by Limited Liability Partnerships 
(issued July 2014).
The functional currency of the LLP is 
considered to be pounds sterling because 
that is the currency of the primary economic 
environment in which the LLP operates. 
The Group financial statements are also 
presented in pounds sterling. Foreign 
operations are included in accordance with 
the policies set out below. 
The LLP meets the definition of a qualifying 
entity under FRS 102 and has therefore 
taken advantage of the disclosure 
exemptions available to it in respect of its 
separate financial statements, which are 
presented alongside the Group financial 
statements. Exemptions have been taken  
in relation to financial instruments, 
intra-group transactions, remuneration  
of key management personnel and cash  
flow statement. 

Basis of consolidation
The Group financial statements consolidate 
the financial statements of the LLP and its 
subsidiary undertakings drawn up to 30 April 
each year. The results of subsidiaries acquired 
or sold are consolidated for the periods from 
or to the date on which control passed. 
Business combinations are accounted 
for under the purchase method. Where 
necessary, adjustments are made to the 
financial statements of subsidiaries to 
bring the accounting policies used into line 
with those used by the Group. All intra-
group transactions, balances, income and 
expenses are eliminated on consolidation. 
In accordance with Section 35 of FRS 102, 
Section 19 of FRS 102 has not been applied 
in these financial statements in respect of 
business combinations affected prior to the 
date of transition. 

Going concern
These financial statements have been prepared 

Subsequent to year end the firm has held 
discussions with its banks about its future 
borrowing requirements and whilst formal 
bank facility documentation has not been 
completed, it has received credit committee 
approval with no conditions precedent from 
the banks of their intention to make available 
new facilities, with documentation due to 
be completed in February 2018.  This newly 
agreed funding will also be a combination of 
a revolving credit facility, overdraft and term 
loans.  It will be committed for 3 years through 
to 2021, giving a stable funding platform from 
which the LLP will deliver its strategy and 
growth plans during that period.

Having reviewed the LLP’s forecasts and the 
risks and uncertainties surrounding the current 
demand for legal services, and other reasonably 
possible variations in trading performance, the 
Members expect to be able to operate within 
its banking facilities and in accordance with the 
covenants set out in those facility agreements; 
accordingly they continue to adopt the going 
concern basis of accounting in preparing these 
financial statements.  

Intangible assets – goodwill
Goodwill arising on the acquisition of 
subsidiary undertakings and businesses, 
representing any excess of the fair value 
of the consideration given over the fair 
value of the identifiable assets and liabilities 
acquired, is capitalised and written off on a 
straight line basis over its useful economic 
life, which is 5 years. Provision is made for 
any impairment.

Intangible assets – negative goodwill
Negative goodwill on the acquisition of 
subsidiary undertakings and businesses, 
representing any excess of the fair value of 
the identifiable assets and liabilities acquired 
over the fair value of the consideration 
paid, is released to the profit and loss in 
the periods in which non-monetary assets 
acquired are recovered.   

Intangible assets – other
Separately acquired or developed software 
is included at the cost and amortised in 
equal annual instalments over the estimated 
useful economic life. Provision is made 
for any impairment. Intangible assets 
acquired as part of a business combination 
are measured at fair value at the acquisition 
date. Subsequently these are amortised in 
equal annual instalments over their estimated 
useful economic life. Provision is made for any 
impairment.

Tangible fixed assets
Tangible fixed assets are stated at cost, 
net of depreciation and any provision for 
impairment. Depreciation is provided at 
rates calculated to write off the cost less 
estimated residual value, of each asset over 
its expected useful life, as follows:

Leasehold 
improvements

Fitting out costs

Fixtures and 
fittings

Computer 
equipment

Office equipment

Term of lease

10% per annum or 
remaining life of lease 
if lower

15% on a reducing 
balance basis

25% on a straight line 
basis

20% on a straight line 
basis

Residual value represents the estimated 
amount which would currently be obtained 
from disposal of an asset, after deducting 
estimated costs of disposal, if the asset 
were already of the age and in the condition 
expected at the end of its useful life.

Financial instruments
Financial assets and financial liabilities are 
recognised when the Group becomes a 
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 Group after deducting all of its liabilities. 
All financial assets and liabilities are initially 
measured at transaction price (including 
transaction costs), except for those financial 
assets classified as at fair value through 
profit or loss, which are initially measured at 
fair value (which is normally the transaction 
costs), unless the arrangement constitutes 
a financing transaction. If an arrangement 
constitutes a finance transaction, the 
financial asset or financial liability is 
measured at the present value of the future 
payments discounted at a market rate of 
interest for a similar debt instrument.
Financial assets and liabilities are only offset 
in the balance sheet when, and only when 
there exists a legally enforceable right to set 
off the recognised amounts and the Group 
intends either to settle on a net basis, or 
to realise the asset and settle the liability 
simultaneously.
Debt instruments which meet the 
following conditions are subsequently 
measured at amortised cost using the 
effective interest method:

59

 
 
 
Notes to the Financial Statements
Year ended 30 April 2017 (continued)

Financial assets
For financial assets carried at amortised cost, 
the amount of an impairment is the difference 
between the asset’s carrying amount and the 
present value of estimated future cash flows, 
discounted at the financial asset’s original 
effective interest rate, where this effect is 
deemed material.
For financial assets carried at cost less 
impairment, the impairment loss is the 
difference between the asset’s carrying 
amount and the best estimate of the amount 
that would be received for the asset if it were 
to be sold at the reporting date.
Where indicators exist for a decrease in 
impairment loss, and the decrease can be 
related objectively to an event occurring 
after the impairment was recognised, the 
prior impairment loss is tested to determine 
reversal. An impairment loss is reversed on 
an individual impaired financial asset to the 
extent that the revised recoverable value does 
not lead to a revised carrying amount higher 
than the carrying value had no impairment 
been recognised.

Taxation
The taxation payable on the LLP profits is the 
personal liability of the Members, although 
payment of such liabilities is administered 
by the LLP on behalf of the Members. 
Consequently, neither LLP taxation nor related 
deferred taxation are accounted for in the 
financial statements. 
The tax expense represents the sum of 
the current and deferred tax relating to the 
corporate subsidiaries. The current tax expense 
is based on taxable profits of these companies.
Current tax, including UK corporation tax and 
foreign tax, is provided at amounts expected to 
be paid (or recovered) using the tax rates and 
laws that have been enacted or substantively 
enacted by the balance sheet date.
Current tax assets and liabilities are offset 
only when there is a legally enforceable right 
to set off the amounts and the Group intends 
either to settle on a net basis or to realise the 
asset and settle the liability simultaneously.

1. ACCOUNTING POLICIES 

(continued)

(a) The contractual return to the holder is (i) a 
fixed amount; (ii) a positive fixed rate or a 
positive variable rate; or (iii) a combination 
of a positive or a negative fixed rate and a 
positive variable rate. 

(b) The contract may provide for repayments 
of the principal or the return to the holder 
(but not both) to be linked to a single 
relevant observable index of the general 
price inflation of the currency in which the 
debt instrument is denominated, provided 
such links are not leveraged.
(c) The contract may provide for a 

determinable variation of the return to the 
holder during the life of the instrument, 
provided that (i) the new rate satisfies 
condition (a) and the variation is not 
contingent on future events other than 
(1) a change of a contractual variable rate; 
(2) to protect the holder against credit 
deterioration of the issuer; (3) changes in 
levies applied by a central bank or arising 
from changes in relevant taxation or law; 
or (ii) the new rate is a market rate of 
interest and satisfies condition (a). 
(d) There is no contractual provision that 

could, by its terms, result in the holder 
losing the principal amount or any interest 
attributable to the current period or prior 
periods.

(e) Contractual provisions that permit the 
issuer to prepay a debt instrument or 
permit the holder to put it back to the 
issuer before maturity are not contingent 
on future events, other than to protect the 
holder against the credit deterioration of 
the issuer or a change in levies applied by 
a central bank or arising from changes in 
relevant taxation or law.

(f)  Contractual provisions may permit 

the extension of the term of the debt 
instrument, provided that the return to the 
holder and any other contractual provisions 
applicable during the extended term satisfy 
the conditions of paragraphs (a) to (c).
Debt instruments that are classified as payable 
or receivable within one year on initial recognition 
and which meet the above conditions are 
measured at the undiscounted amount of the 
cash or other consideration expected to be paid 
or received, net of impairment.
Financial assets are derecognised when and 
only when a) the contractual rights to the 
cash flows from the financial asset expire or 
are settled, b) the Group transfers to another 
party substantially all of the risks and rewards 
of ownership of the financial asset, or c) 
the Group, despite having retained some 
significant risks and rewards of ownership, 
has transferred control of the asset to another 
party and the other party has the practical 
ability to sell the asset in its entirety to an 
unrelated third party and is able to exercise 
that ability unilaterally and without needing to 

impose additional restrictions on the transfer. 
Financial liabilities are derecognised only 
when the obligation specified in the contract 
is discharged, cancelled or expires.

(i) Investments
In the LLP balance sheet, investments in 
subsidiaries, joint ventures and associates are 
measured at cost less provision for impairment. 
Investments in ordinary shares (where 
shares are publicly traded or their fair value 
is reliably measurable) are measured at fair 
value through profit or loss. Where fair value 
cannot be measured reliably, investments are 
measured at cost less impairment.

(ii) Fair value measurement
The best evidence of fair value is a quoted 
price for an identical asset in an active market. 
When quoted prices are unavailable, the 
price of a recent transaction for an identical 
asset provides evidence of fair value as long 
as there has not been a significant change in 
economic circumstances or a significant lapse 
of time since the transaction took place. If the 
market is not active and recent transactions 
of an identical asset on their own are not a 
good estimate of fair value, the fair value is 
estimated by using a valuation technique.

Impairment of assets
Assets, other than those measured at 
fair value, are assessed for indicators of 
impairment at each balance sheet date. If 
there is objective evidence of impairment, an 
impairment loss is recognised in profit  
or loss as described below.

Non-financial assets
An asset is impaired where there is objective 
evidence that, as a result of one or more 
events that occurred after initial recognition, the 
estimated recoverable value of the asset has 
been reduced. The recoverable amount of an 
asset is the higher of its fair value less costs to 
sell and its value in use.
The recoverable amount of goodwill is derived 
from measurement of the present value of 
the future cash flows of the cash-generating 
units (CGUs) of which the goodwill is a part. 
Any impairment loss in respect of a CGU is 
allocated first to the goodwill attached to that 
CGU, and then to other assets within that CGU 
on a pro-rata basis.
Where indicators exist for a decrease in 
impairment loss, the prior impairment loss is 
tested to determine reversal. An impairment 
loss is reversed on an individual impaired asset 
to the extent that the revised recoverable 
value does not lead to a revised carrying 
amount higher than the carrying value had no 
impairment been recognised. Where a reversal 
of impairment occurs in respect of a CGU, the 
reversal is applied first to the assets (other than 
goodwill) of the CGU on a pro-rata basis and 
then to any goodwill allocated to that CGU.

Notes to the Financial Statements
Year ended 30 April 2017 (continued)

Members’ interests 
Members’ capital is repayable on retirement of the 
Member and is therefore classified as a liability. 
Because Members may retire with less than one 
year’s notice and typically have their capital repaid 
within one year of serving notice, Members’ capital 
is shown as being due within one year.
Amounts in ‘Loans and other debts due to 
Members’ (other than Members’ capital 
classified as a liability) would rank pari passu 
with other creditors who are unsecured in 
the event of a winding up. No restrictions or 
limitations exist on the ability of the Members to 
reduce the amount of Members’ other interests.

Divisible profits and Members’ 
remuneration 
Members’ monthly drawings on account of financial 
year 2016 - 2017 profits are treated as automatically 
allocated as drawn and are treated as Members’ 
remuneration charged as an expense to the profit 
and loss account in arriving at profit available for 
discretionary division among Members.
The remainder of profit shares, which have 
not been allocated until after the balance sheet 
date, are treated in these financial statements 
as unallocated at the balance sheet date and 
included within other reserves.

Revenue recognition and amounts 
recoverable from clients in respect of 
unbilled work performed
Unbilled fee income is included as unbilled 
revenue within debtors. Provision is made 
against unbilled amounts on those engagements 
where the right to receive payment is contingent 
on factors outside the control of the Group. 
Income on such contingent engagements is 
generally recognised when the contingent event 
is successful. 

Foreign currency
Transactions in foreign currencies are recorded 
at the rate of exchange at the date of the 
transaction. Monetary assets and liabilities 
denominated in foreign currencies at the balance 
sheet date are reported at the rates of exchange 
prevailing at that date.
The results of overseas operations are translated 
at the average rates of exchange during the period 
and their balance sheets at the rates ruling at the 
balance sheet date. Exchange differences arising 
on translation of the opening net assets and 
results of overseas operations are reported in other 
comprehensive income and accumulated in equity. 
Other exchange differences are recognised in 
profit or loss in the period in which they arise 
except for:
•  exchange differences arising on gains 

or losses on non-monetary items which 
are recognised in other comprehensive 
income; and

•  in the case of the consolidated financial 

statements, exchange differences on monetary 
items receivable from or payable to a foreign 
operation for which settlement is neither planned 
nor likely to occur (therefore forming part of the 
net investment in the foreign operation), which 
are recognised in other comprehensive income 
and reported under equity. 

Leases
Rentals under operating leases are charged on 
a straight-line basis over the lease term, even 
if the payments are not made on such a basis. 
Benefits received and receivable as an incentive 
to sign an operating lease are similarly spread on 
a straight-line basis over the lease term. 

Provisions
Provision is made for the best estimate of 
expected losses from onerous contracts; in 
particular, in respect of surplus property. 
Provisions are recognised when the Group 
has a present obligation (legal or constructive) 
as a result of a past event, it is probable 
that the Group will be required to settle that 
obligation and a reliable estimate can be made 
of the amount of the obligation. The amount 
recognised as a provision is the best estimate of 
the consideration required to settle the present 
obligation at the balance sheet date, taking into 
account the risks and uncertainties surrounding 
the obligation. Where a provision is measured 
using the cash flows estimated to settle the 
present obligation, its carrying amount is the 
present value of those cash flows (when the 
effect of the time value of money is material).

Pension costs
The Group makes contributions to the personal 
pension scheme of its employees. The pension 
costs are charged directly to the profit and loss 
account in the year in which they occur.

Bank borrowings
Interest-bearing bank loans and overdrafts 
are recorded at the proceeds received, 
net of direct issue costs. Finance charges, 
including premiums payable on settlement 
or redemption and direct issue costs, are 
accounted for on an accrual basis in the profit 
and loss account using the effective interest 
method and are added to the carrying amount 
of the instrument to the extent that they are 
not settled in the period in which they arise.

Critical accounting judgements and key 
sources of estimation uncertainty
In the application of the LLP’s accounting 
policies, the Members are required to make 
judgements, estimates and assumptions about 
the carrying amounts of assets and liabilities 
that are not readily apparent from other sources. 
The estimates and associated assumptions are 
based on historical experience and other factors 
that are considered to be relevant. Actual results 
may differ from these estimates.
The estimates and underlying assumptions 
are reviewed on an ongoing basis. Revisions 
to accounting estimates are recognised in the 
period in which the estimate is revised if the 
revision affects only that period, or in the period 
of the revision and future periods if the revision 
affects both current and future periods.

Unbilled revenue/revenue recognition
The valuation of unbilled revenue involves 
significant judgement, and affects the amount 
of revenue recognised. The valuation is based 
on an estimate of the amount expected to be 

recoverable from clients on unbilled items based 
on such factors as time spent, the expertise and 
skills provided and expenses incurred. Provision is 
made for such factors as historical recoverability 
rates, contingencies, agreements with clients, 
and potential credit earners, finance and clients.
In assessing whether unbilled time is recognised 
as work in progress at cost or as unbilled revenue, 
management are required to make judgements in 
determining the point at which the contingency is 
resolved and when the fair value of consideration 
can be measured reliably.
Management are also required to assess the 
expected net realisable value on certain cases by 
reference to the outcomes of previous matters, 
which is also considered to be a key source of 
estimation uncertainty.

Key source of estimation uncertainty 

Impairment of goodwill and other receivables
Determining whether goodwill and other 
assets are impaired requires an estimation of 
the value in use of the cash-generating units to 
which goodwill has been allocated. The value in 
use calculation requires the entity to estimate 
the future cash flows expected to arise from 
the cash-generating unit and a suitable discount 
rate in order to calculate present value. 

Disbursement provisioning
Where possible provisions for irrecoverable 
disbursements are identified by fee earners 
on a case by case basis. However, certain 
areas require a provision to be calculated on 
a percentage basis. This is considered to be 
a key source of estimation uncertainty due to 
the materiality of the figures involved.

Trade debtors provision
The valuation of amounts recoverable and 
not recoverable on trade debtors involves 
significant judgement. The estimation of 
provisions is established based on interactions 
between finance, the fee earner and clients, 
mindful of the specific circumstances of 
clients and individual matters and invoices, and 
guided by calculation rules applied to the aged 
population of all trade debtors (excluding those 
already addressed by more specific provision). 

Intercompany indebtedness and recovery
Management reviews the outlook for each 
International office and their current trading 
trajectory to ensure that the loans outstanding 
can be recovered by the entity. 

Professional indemnity insurance claims 
The valuation of the probable exposure on the 
uninsured portion of professional indemnity 
claims also involves significant judgement. 
The valuation takes into account known claims 
and circumstances to the extent that the Firm 
will be required to commit its excess. The 
resulting reserves are regularly reviewed but 
claims are an area of inherent uncertainty. 

61

Notes to the Financial Statements
Year ended 30 April 2017 (continued)

2. TURNOVER
Turnover is derived from the provision of Legal Services in the UK, Europe, Asia, Australia and North America and is stated net of disbursements 

and value added tax.

The Members consider that disclosure of turnover analysed geographically and by industry sector would be prejudical to the business. 

3. STAFF COSTS 

The average monthly number of employees (excluding Members)

Legal advisers

Support staff

2017
No.

1,394

807

2,201

£’000

2016
No.

1,267

770

2,037

£’000

Aggregate remuneration comprised

Wages and salaries

87,134

75,131

Social security costs

Pension costs

8,685

2,750

7,985

2,206

Total staff costs

98,569

85,322

 
Notes to the Financial Statements
Year ended 30 April 2017 (continued)

4. OPERATING PROFIT

Note

2017
£’000

2016
£’000

Operating profit is stated after charging/(crediting)

9

8

8

8

Depreciation of tangible assets

Amortisation of intangible assets

Amortisation of goodwill

Amortisation of negative goodwill

Foreign exchange loss

Rentals under operating leases

Land and buildings

Other leases

The analysis of the auditor’s remuneration is as follows:

Fees payable to DWF LLP’s auditor and its associates for the audit  
of the Limited Liability Partnership’s annual accounts

Fees payable to DWF LLP’s auditor and its associates for other  
services to the Group

The audit of DWF LLP’s subsidiaries

Total audit fees

Other assurance services

Tax compliance services

Other services

Total non-audit fees

5,713

6,054

206

234

(882)

361

9,356

691

94

38

132

8

64

133

205

127

139

-

17

8,805

984

55

25

80

9

45

50

104

Other services include reporting under the Solicitors’ Accounts Rules 1998 (since 6 October 2011 - SRA Account Rules), and merger and 
acquisitions advice.

Fees payable to Deloitte LLP and its associates for non-audit services to the LLP are not required to be disclosed because the consolidated financial 
statements are required to disclose such fees on a consolidated basis. No services were provided pursuant to contingent fee arrangements.

63

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Notes to the Financial Statements
Year ended 30 April 2017 (continued)

5. INTEREST PAYABLE

Interest payable and similar charges

Bank interest payable on loans and overdrafts

Other interest payable and similar charges

Interest payable

2017
£’000

2016
£’000

1,149

42

1,191

1,104

33

1,137

6. TAX ON PROFIT OF THE SUBSIDIARIES

Taxation arises within the subsidiary undertakings of the Group and represents:

2017
£’000

2016 
£’000

Total tax on profits

UK corporation tax

37

898

The difference between the total tax charge shown above and the amount calculated by applying the standard rate of UK corporation tax to 
the profit before tax is as follows:

2017
£’000

2016
£’000

Profits before tax

42,364

44,439

Tax on Group profit at standard UK corporation tax rate of 19%  
(2016: 20%)

8,049

8,888

Effects of:

Tax borne by the individual Members

(8,012)

(7,990)

Group total tax charge for the year

37

898

From 1 April 2017, the main rate of UK corporation tax reduced to 19%. 

7. MEMBERS’ REMUNERATION CHARGED AS AN EXPENSE

The basis on which profits are shared among the Members is set out in the principal accounting policies. 

The profit attributable to the Member with the highest entitlement to profits was £845,849 (2016: £940,355).

Average number of Members during the year

2017
No.

210

2016
No.

228

 
 
 
 
 
 
 
 
 
 
 
Notes to the Financial Statements
Year ended 30 April 2017 (continued)

8. INTANGIBLE FIXED ASSETS 

Group

Cost

At 1 May 2016

Additions

At 30 April 2017

Accumulated amortisation

At 1 May 2016

Charge for the year

At 30 April 2017

Net book value

At 30 April 2017

At 30 April 2016

Goodwill 
£’000

Negative 
goodwill 
£’000

Software 
£’000

Development
costs* 
£’000

766

1,002

1,768

452

234

686

1,082

314

-

(1,273)

(1,273)

-

(882)

(882)

(391)

-

57

301

358

27

14

41

317

30

782

278

1,060

211

192

403

657

571

Total
£’000

1,605

308

1,913

690

(442)

248

1,665

915

* Development costs have been capitalised in accordance with FRS 102 section 18 intangible assets other than goodwill and are therefore not 
treated as a realised loss. 

LLP

Cost

At 1 May 2016

Additions

At 30 April 2017

Accumulated amortisation

At 1 May 2016

Charge for the year

At 30 April 2017

Net book value

At 30 April 2017

At 30 April 2016

Goodwill 
£’000

Negative
goodwill
£’000

Software
£’000

Development
costs*
£’000

Total
£’000

67

200

267

-

47

47

220

67

-

-

-

-

-

-

-

-

57

300

357

27

14

41

316

30

-

-

-

-

-

-

-

-

124

500

624

27

61

88

536

97

* Development costs have been capitalised in accordance with FRS 102 section 18 intangible assets other than goodwill and are therefore not 
treated as a realised loss. 

65

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Notes to the Financial Statements
Year ended 30 April 2017 (continued)

9. TANGIBLE FIXED ASSETS

Leasehold 
improvements
£’000

Office 
equipment 
& fixtures 
and fittings
£’000

Computer 
equipment
£’000

Assets under 
construction
£’000

Total
£’000

Group

Cost

At 1 May 2016

14,019

Additions on acquisitions

Additions

Transfers

425

215

889

5,959

518

1,011

-

31,559

141

2,275

-

-

-

(889)

889

52,426

At 30 April 2017

15,548

7,488

33,975

Accumulated depreciation

At 1 May 2016

Accumulated depreciation on acquisitions

Charge for the year

At 30 April 2017

Net book value

At 30 April 2017

At 30 April 2016

7,822

60

1,084

8,966

6,582

6,197

3,996

23,053

44

537

37

4,092

4,577

27,182

2,911

1,963

6,793

8,506

-

-

-

-

-

-

889

Leasehold 
improvements
£’000

Office 
equipment 
& fixtures 
and fittings
£’000

Computer 
equipment
£’000

Assets under 
construction
£’000

LLP

Cost

At 1 May 2016

14,019

Additions

Transfers

226

889

5,857

1,013

-

31,559

2,284

-

At 30 April 2017

15,134

6,870

33,843

Accumulated depreciation

At 1 May 2016

Charge for the year

At 30 April 2017

Net book value

At 30 April 2017

At 30 April 2016

7,830

1,069

8,899

6,235

6,189

3,996

503

4,499

2,371

1,861

23,053

4,086

27,139

6,704

8,506

889

-

(889)

-

-

-

-

-

889

1,084

3,501

-

57,011

34,871

141

5,713

40,725

16,286

17,555

Total
£’000

52,324

3,523

-

55,847

34,879

5,658

40,537

15,310

17,445

ASSETS HELD UNDER FINANCE LEASE 

The Group has leases which are considered to meet the definition of finance leases and are accounted for accordingly. The net book value 
of tangible fixed assets held under finance leases amount to £705,000 (2016: £1,177,000).   

 
 
 
 
 
Notes to the Financial Statements
Year ended 30 April 2017 (continued)

10. INVESTMENTS

Group
2017
£’000

Group
2016
£’000

Subsidiary undertakings

At 1 May 2016

Additions

At 30 April 2017

Other investments and loans

At 1 May 2016

Additions

At 30 April 2017

Total

-

-

-

-

254

254

254

-

- 

-

-

-

-

-  

LLP
2017
£’000

423

645

1,068

-

143

143

LLP
2016
£’000

8

415

423

-

-

-

1,211

423  

During the year the Group acquired 10% of the issued share capital of Dealscoper Limited comprising of 28,650 ordinary 
shares for consideration of £203,988. The Group also acquired issued share capital of SKIL Global Ports & Logistics for  
a consideration of £50,000 for 500,000 ordinary shares at £0.10 each.  

GROUP INVESTMENTS

The parent LLP and the Group have investments in the following subsidiary undertakings.

Registered
address

Principle place of 
business

Nature of 
business

Proportion of 
ownership

Subsidiaries

Direct

Davies Wallis Foyster Limited***

Resolution Law Limited*

DWF Pension Trustees Limited***

Davies Wallis (unlimited)*

DWF Solicitors Limited*

DWF (Nominees) 2013 Limited*

DWF (Trustee) Limited*

Bailford EBT Trustees Limited*

Bailford Trustees Limited*

DWF Directors (Scotland) Limited*

DWF Secretarial Services (Scotland) Limited*

DWF Trustee (Scotland) Limited*

DWF Connected Services Limited

DWF (TG) Limited

DWF Germany Holding GbR **/***

DWF (Dublin) ***

DWF (Middle East) LLP ***

DWF (NI) LLP

i

i

viii

i

i

i

i

ix

ix

ix

ix

ix

i

i

iv

iii

v

vi

DWF (France) AARPI

vii

United Kingdom

United Kingdom

Non trading

100%

Dormant

100%

United Kingdom

Provision of pension trustees services

100%

United Kingdom

United Kingdom

United Kingdom

United Kingdom

United Kingdom 

United Kingdom

United Kingdom

United Kingdom

United Kingdom

United Kingdom

United Kingdom

Germany

Republic of Ireland

United Arab Emirates  

Northern Ireland

France

Dormant

100%

Dormant

100%

Dormant

100%

Dormant

100%

Dormant

100%

Dormant

100%

Dormant

100%

Dormant

100%

Dormant

100%

Dormant

100%

Dormant

100%

Law services

100%

Law services

100%

Law services

100%

Law services

100%

Law services

100%

67

 
 
 
 
 
 
 
 
 
 
 
 
 
Notes to the Financial Statements
Year ended 30 April 2017 (continued)

10. INVESTMENTS (continued)

GROUP INVESTMENTS (continued)

Registered
address

Principle place of 
business

Nature of 
business

Proportion of 
ownership

Subsidiaries

Indirect

DWF Secretarial Services Limited*

DWF Nominees Limited*

DWF Claims Limited

DWF Loss Adjusting Limited

DWF Audit Limited

15squared Limited***

DWF Middle East Group LLP*

Triton Global Claims Ireland Limited

Triton Global LLC

Triton Global Claims (Canada) Limited

Triton Global (Australia) Pty Limited

Triton Global Claims (HK) Limited

Triton Global Claims (Asia) Pte Limited

Other Investments

Dealscoper Limited

SKIL Global Ports & Logistics Limited

i

i

i

i

i

ii

i

iii

xi

xii

xiii

xiv

xv

x

xvi

United Kingdom

United Kingdom

United Kingdom

United Kingdom

United Kingdom

United Kingdom

United Kingdom

Republic of Ireland

USA

Canada

Australia

Hong Kong

Singapore

Dormant

Dormant

Dormant

Dormant

Dormant

Software provider

Dormant

Law services

Law services

Law services

Law services

Dormant

Law services

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

United Kingdom

Guernsey

Software provider

10%

Asset investment

<0.1%

* 

Subsidiary undertakings have been excluded from the consolidation on the basis of immateriality. 

  ** 

The statutory year end for DWF Germany Holding GbR in the period being reported is 31 December.   

  *** 

These entities are related entities of DWF LLP since the majority of its Members are also Members of DWF LLP.  
In substance it is controlled by DWF LLP and so its results are included in the consolidation.  

i 

ii 

iii 

iv 

  v 

  vi 

1 Scott Place, 2 Hardman Street, Manchester, United Kingdom, M3 3AA 

150 Minories, London, EC3N 1LS 

5 St. George’s Dock, IFSC, Dublin 

Rechtsanwaltsgesellschaft mbH, Prinzregentenstraße 78, Munich, DE-81675 

P.O. Box 507104, Office 901 & 904, Tower 2, Al Fattan Currency House, DIFC, Dubai 

42 Queen Street, Belfast, BT1 6HL 

  vii 

15 Avenue d’Iéna, FR-75116, Paris 

  viii 

5 St. Paul’s Square, Old Hall Street, Liverpool, L3 9AE 

ix 

110 Queen Street, Glasgow, Scotland, G1 3HD 

  x 

  xi 

Harrow House, 23 West Street, Haslemere, Surrey, GU27 2AB 

740 Waukegan Road, Deerfield, Chicago, Illinois, 60015 

  xii 

111 Queen Street East, Suite 450, Toronto, Ontario, M5C 1S2 

  xiii 

48 Hunter Street, Sydney 

  xiv 

25/F, OTB Building, 160 Gloucester Road, Wanchai, Hong Kong 

  xv 

8 Cross Street, Singapore, 048424 

  xvi 

Martello Court, Admiral Park, St Peter Port, Guernsey, GY1 3HB 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Notes to the Financial Statements
Year ended 30 April 2017 (continued)

11. ACQUISITIONS 

ACQUISITION OF TRADE AND ASSETS

The useful life of goodwill on acquisition is 5 years. The acquisitions have been accounted for under the acquisition method. 

The following table sets out the book values of the identifiable assets and liabilities acquired and their fair value to the Group: 

Trevor Fox T/A Fox Hartley

C&H Jefferson LLP

Heenan Paris

Triton Global

Total

Book  
value
£’000

Fair value  
to Group
£’000

Book  
value
£’000

Fair value  
to Group
£’000

Book  
value
£’000

Fair value  
to Group
£’000

Book 
value
£’000

Fair value  
to Group
£’000

Fair value  
to Group
£’000

Fixed assets

Tangible

31

31

371

371

234

234

307

307

943

Current assets

Amounts recoverable from 
clients in respect of unbilled 
work performed

177

177

2,002

2,002

-

-

2,741

1,866

4,045

Debtors

Cash

Total assets

439

128

775

439

128

775

2,147

2,147

-

-

4,520

4,520

628

5

867

628

2,654

2,173

5,387

5

79

79

212

867

5,781

4,425

10,587

Creditors

Trade creditors

(109)

(109)

(469)

(469)

(175)

(175)

(157)

(157)

(910)

Other creditors

Total liabilities

(257)

(366)

(257)

(366)

(124)

(593)

(124)

(593)

(522)

(697)

(522)

(697)

(446)

(1,802)

(2,705)

(603)

(1,959)

(3,615)

Net assets

409

Goodwill

Satisified by

Cash consideration

Deferred consideration due 
within one year

Capital consideration

Turnover for the period

Operating profit for the period

409

200

609

534

-

75

609

3,927

3,927

170

170

5,178

2,466

6,972

-

3,927

1,167

2,760

-

3,927

2,787

538

-

170

-

170

-

170

833

211

(1,273)

(1,073)

1,193

5,899

263

930

1,964

3,860

-

75

1,193

5,899

5,504

457

9,124

1,206

69

Notes to the Financial Statements
Year ended 30 April 2017 (continued)

11. ACQUISITIONS (continued)

On 1 January 2016 the LLP acquired 100% control of BridgehouseLaw Germany holding GbR and BridgehouseLaw Germany RmbH, 
companies whose primary activity is Legal Services, for consideration of £415,000. The fair value of the assets acquired was £415,000. 
During the year ended 30 April 2017 additional consideration was recognised of £802,000, comprised of £385,000 capital, £139,000 cash 
and £278,000 deferred consideration due within one year. 

On 1 May 2016 the LLP acquired the business and assets of Trevor Fox T/A Fox Hartley, a sole trader whose primary activity is Legal Services, for 
total consideration of £608,905. The fair value of the assets acquired was £408,905. In the year ended 30 April 2017 the turnover and operating 
profit of the business are included in the results of the LLP, the results are not material to Group and have not been separately disclosed.   

On 1 December 2016 the Group acquired the business and assets of C&H Jefferson LLP, a partnership whose primary activity is Legal 
Services, for total consideration of £3,927,000. This was equal to the fair value of the assets acquired. 

On 1 January 2017 the Group acquired the business and assets of Heenan Paris, a partnership whose primary activity is Legal Services,  
for total consideration of £170,000. This was equal to the fair value of the assets acquired.   

On 24 January 2017 the Group acquired the business and assets of Triton Global Limited and 100% control of it’s subsidiaries, whose 
primary activity is Legal Services, for total consideration of £1,193,000. The fair value of the assets acquired was £2,466,000. The negative 
goodwill that has arisen will be recognised in the Group Profit and Loss in the years ended 30 April 2017 and 30 April 2018. Triton Group 
was comprised of Triton Global Limited, 3Sxity Limited, Triton Global Claims Ireland Limited, Triton Global LLC, Triton Global Claims (Canada) 
Limited, Triton Global (Australia) Pty Limited, Triton Global Claims (HK) Limited and Triton Global Claims (Asia) Pte Limited. Individually these 
are not considered material to the Group and the results for the period have been disclosed in aggregate.

12. DEBTORS

Group
2017
£’000

Group
2016
£’000

Amounts due from subsidiary entities*

-

-

Trade debtors

71,803

62,505

Amounts recoverable from clients in respect of unbilled work performed

30,906

21,347

Unbilled disbursements

Other debtors

Prepayments and accrued income

4,767

3,686

9,472

3,434

-

13,764

LLP
2017
£’000

63,194

7,691

26,956

4,700

2,647

8,677

LLP
2016
£’000

60,006

4,638

20,862

3,399

-

12,923

120,634

101,050

113,865

101,828

*Amounts due from subsidiary entities are interest free and repayable on demand. 

13. CREDITORS: AMOUNTS FALLING 
DUE WITHIN ONE YEAR

Net obligations under finance leases and hire purchase obligations

Amounts due to subsidiary entities*

Bank loans and overdrafts

Group
2017
£’000

1,106

158

-

Group
2016
£’000

433

463

-

LLP
2017
£’000

430

158

8,763

Trade creditors

23,533

20,176

22,146

Corporation tax

-

Other taxation and social security

8,596

Other creditors

10,398

Accruals and deferred income

7,181

483

7,540

3,607

8,094

-

7,794

5,474

5,563

LLP
2016
£’000

433

463

15,815

19,708

-

627

2,862

5,483

*Amounts due from subsidiary entities are interest free and repayable on demand. 

50,972

40,796

50,328

45,391

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Notes to the Financial Statements
Year ended 30 April 2017 (continued)

14. CREDITORS: AMOUNTS FALLING DUE AFTER 
ONE YEAR

Group
2017
£’000

Group
2016
£’000

LLP
2017
£’000

LLP
2016
£’000

Bank loans

40,192

40,324

39,944

40,324

Net obligations under finance leases and hire purchase obligations

Accruals and deferred income

-

8,905

49,097

139

10,342

50,805

-

8,835

48,779

15. BORROWINGS ARE REPAYABLE AS FOLLOWS

Group
2017
£’000

Group
2016
£’000

LLP
2017
£’000

Bank loans

Between one and two years

40,192

-

39,944

Between two and five years

After five years

-

-

40,324

-

-

-

139

10,342

50,805

LLP
2016
£’000

-

40,324

-

40,192

40,324

39,944

40,324

Overdraft due within one year

On demand or within one year

555

551

-

433

137

293

-

433

Total bank loans

41,298

40,757

40,374

40,757

Finance leases

Between one and two years

Between two and five years

After five years

On demand or within one year

Total finance leases

Total borrowings including finance leases

-

-

-

-

158

158

139

-

-

139

463

602

-

-

-

-

158

158

Between one and two years

40,192

139

39,944

Between two and five years

After five years

-

-

40,324

-

-

-

139

-

-

139

463

602

139

40,324

-

On demand or within one year

1,264

896

588

896

Total borrowings including finance leases

41,456

41,359

40,532

41,359

40,192

40,463

39,944

40,463

The bank loans of DWF LLP are unsecured and repayable July 2018. Interest is payable on the three year bank loans at a variable 
rate of LIBOR + 1.35% on the principal amounts.   

The finance leases are secured over certain tangible fixed assets and attract interest at various rates.  

71

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Notes to the Financial Statements
Year ended 30 April 2017 (continued)

16. FINANCIAL INSTRUMENTS
The carrying values of the Group financial assets and liabilities are summarised by category below:

Note

Group 
2017
£’000

Group
2016
£’000

Financial assets

Instruments measured at amortised cost

Trade and other debtors

12

111,162

87,286

Equity instruments measured at cost less impairment

Fixed asset investments in unlisted equity instruments

10

254

-

Financial liabilities

Measured at amortised cost

Loans payable

Obligations under finance leases

Measured at undiscounted amount payable

Bank overdraft

Trade and other creditors

111,416

87,286

15

15

15

13

40,743

40,237

158

602

555

42,527

83,983

137

31,323

72,299

The Group’s income, expense, gains and losses in respect of financial 
instruments are summarised below:

Total interest expense for financial liabilities at amortised cost

Interest expense

1,191

1,191

1,137

1,137

Notes to the Financial Statements
Year ended 30 April 2017 (continued)

17. FINANCIAL COMMITMENTS

Total future minimum lease payments under non-cancellable operating leases are as follows:

2017
Land and
buildings 
£’000

2017
Other
£’000

2016
Land and
buildings 
£’000

Group

Leases which expire:

Within one year

In the second to fifth years inclusive

After five years

10,636

40,927

28,665

80,228

543

-

-

543

18. NET CASH INFLOW FROM OPERATING ACTIVITIES

Reconciliation of operating profit to cash generated by operations:

10,834

34,576

36,721

82,131

2017
£’000

Operating profit

43,555

Depreciation

Amortisation of goodwill and other intangibles

Negative goodwill recognised

5,713

440

(882)

2016 
Other
£’000

1,015

-

-

1,015

2016
£’000

45,576

6,054

266

-

Operating cash flow before movement in working capital

48,826

51,896

(Increase)/decrease in debtors

(10,137)

Increase in creditors and liabilities

1,476

445

446

Cash generated by operation

40,165

52,787

Corporation tax paid

(520)

(935)

Net cash flow from operating activities

39,645

51,852

During the year the Group entered into no finance lease arrangements (2016: £1,057,000).   

19. CONTROLLING PARTY AND RELATED PARTY TRANSACTIONS

In the opinion of the Members there is no controlling party as defined by FRS 102 Section 33.  

DWF LLP has relied upon the exemption given in FRS 102 section 33 not disclose transactions between itself and its 100% subsidiary 
undertakings or other entities wholly included within the consolidation.  

The Group considers Strategic Board Members as the key management personnel. The total remuneration for key management personnel     
for the year total £3,500,000 (2016: £3,438,000). 

73

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Belfast
42 Queen Street
Belfast BT1 6HL
Tel: +44 (0)28 9023 0230
Fax: +44 (0)28 9024 4644

Berlin
Linkstr. 12
10785 Berlin
Tel: +49 30 25090110-0
Fax: +49 30 25090110-40

Birmingham
One Snowhill
Snow Hill Queensway
Birmingham B4 6GA
Tel: +44 (0)333 320 2220
Fax: +44 (0)333 320 4440 

Brisbane
Level 6, 231 George Street
BRISBANE QLD 4000, Australia
GPO Box 74, BRISBANE QLD 4001
Tel: +61 7 3013 2700
Fax: +61 7 3003 0788

Bristol
Redcliff Quay
120 Redcliff Street
Bristol BS1 6HU
Tel: +44 (0)333 320 2220
Fax: +44 (0)333 320 4440

Brussels
Avenue Louise 523
1050 Brussels
Belgium
Tel: +32 (0)2 669 07 43
Fax: +32 (0)2 669 07 45

Chicago
740 Waukegan Road
Suite 340 
Deerfield, IL 60015
T: (847) 607-9023

Cologne
Habsburgerring 2
Westgate
50674 Cologne Germany
Tel: +49 (0)221 5340 980
Fax: +49 (0)221 5340 9828

Dubai
Office 901 & 904 - Tower 2
Al Fattan Currency House
DIFC
T: +971 (0)4 397 8565

Bankers

Barclays
1st Floor
3 Hardman Street
Spinningfields
Manchester
M3 3HF

HSBC
4 Hardman Square
Spinningfields
Manchester
M3 3EB

Dublin
5 George’s Dock
IFSC
Dublin
Tel: +353 (0)1 790 9400
Fax: +353 (01) 790 9401

Edinburgh
No. 2 Lochrin Square
96 Fountainbridge
Edinburgh EH3 9QA
Tel: +44 (0)333 320 2220
Fax: +44 (0)333 320 4440 

Glasgow
110 Queen Street
Glasgow G1 3HD
Tel: +44 (0) 141 228 8000
Fax: +44 (0) 141 228 8310 

Leeds
Bridgewater Place
Water Lane
Leeds LS11 5DY
Tel: +44 (0)333 320 2220
Fax: +44 (0)333 320 4440

Liverpool
5 St Paul’s Square
Old Hall Street
Liverpool L3 9AE
Tel: +44 (0)333 320 2220
Fax: +44 (0)333 320 4440

London
20 Fenchurch Street
London EC3M 3AG
Tel: +44 (0)333 320 2220
Fax: +44 (0)333 320 4440

Manchester
(Registered Office)
1 Scott Place
2 Hardman Street
Manchester M3 3AA
Tel: +44 (0)333 320 2220
Fax: +44 (0)333 320 4440 

Melbourne
Level 3, 1 Queens Road
Melbourne, Australia
VIC 3004, PO Box 33116
Tel: +61 3 9863 8038

Milan
Via dei Bossi 6
20121 - Milano
Italy
Tel: (+39) 0230317999

Lloyds Banking Group Plc
5 St Paul’s Square
Liverpool L3 9SJ

RBS
1 Spinningfields Square
Manchester
M3 3AP

Santander UK
The Plaza
100 Old Hall Street
Liverpool L3 9QJ

Milton Keynes
3rd Floor, Exchange House
494 Midsummer Boulevard
Milton Keynes MK9 2EA
Tel: +44 (0)333 320 2220
Fax: +44 (0)333 320 4440 

Munich
Prinzregentenstraβe 78
81675 Munich Germany
Tel: +49 (0)89 2060 299 60
Fax: +49 (0)89 2060 299 66

Newcastle
Great North House
Sandyford Road
Newcastle upon Tyne NE1 8ND
Tel: +44 (0)333 320 2220
Fax: +44 (0)333 320 4440

Paris
15 avenue d’Iéna
75116 Paris
Tel: +33 (0)1 40 69 26 50
Fax: +33 (0)1 40 69 26 99

Singapore
9 Raffles Place
Level 58 Republic Plaza
Tel: +65 6823 1365

Sydney
Level 4
48 Hunter Street
Sydney
NSW 2000
Australia
Tel: +61 28235 4044
Fax: +61 28235 4040

Toronto 
111 Queen Street East
Suite 450
Toronto, ON
T: +1 647 256 3525

Officers and professional advisers

Designated Members
P A Berry
C Bowler
A R Leaitherland
S J Miles
P R Rimmer
H Ross

Auditor
Deloitte LLP
2 Hardman Street
Manchester
M3 3HF

 
 
 
 
 
“As trusted business advisers to RSA for many years, I very much 
appreciate the valuable contribution which DWF provides in our 
strategy to combat fraudulent claims.”

John Beadle - Head of Financial Crime and Fraud, RSA

“With DWF you're made to feel like you're the only client.  Because 
they know us well, they know our expectations in terms of advice 
and our risk appetite and offer more tailored advice.”

Phil Hooper - Head of Real Estate, RBS 

“DWF’s fraud services provide not only sound legal advice and 
representation but also wider support marked by unparalleled levels 
of client care; all of which add considerable value to our business.”

Cliff Slassor - Counter Fraud Team Manager, Insure the Box 

“In short I cannot recommend 
DWF highly enough.  From a 
barrister’s perspective, it is 
rare to see solicitors who 
combine the right mix of 
daring and good judgment.” 

Changez Khan - Counsel, Farrars Building

“I have worked with the 
team at DWF for the last 17 
years.  The team are highly 
dedicated, motivated and 
innovative professionals 
who share an unwavering 
sense of integrity and 
uncompromising 
commitment to legal 
excellence. ”

Sarah Cavanagh - Counsel, Chambers Director, Oriel Chambers 

“We have all learned a huge amount over the years but we wont 
be as effective as we need to be without someone taking the 
initiative to drive the collaboration and I'm grateful to DWF for 
being the catalyst to improving prevention and detection of 
insurance fraud in Scotland.”

Oliver Little - Detective Chief Inspector, City of London Police (Scotland)

75

DWF LLP is a Limited Liability Partnership registered 

The term Partner is used to refer to a Member of 

in England and Wales (registered number 

DWF LLP or an employee or consultant with 

OC328794). DWF LLP is authorised and regulated 

equivalent standing and qualification. A list of the 

by the Solicitors Regulation Authority. DWF LLP is 

Members of DWF LLP and of the Non-Members 

also recognised as an incorporated practice with the 

who are designated as Partners is open to inspection  

Law Society of Scotland (registered number 43186). 

at its registered office, 1 Scott Place, 2 Hardman 

DWF in Ireland is a partnership regulated by the Law 

Street, Manchester M3 3AA.  © DWF LLP 2018

Society of Ireland.  

www.dwf.law