Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31true22022-04-01No description of principal activity2truetrue OC386072 2022-04-01 2023-03-31 OC386072 2021-04-01 2022-03-31 OC386072 2023-03-31 OC386072 2022-03-31 OC386072 c:CurrentFinancialInstruments 2023-03-31 OC386072 c:CurrentFinancialInstruments 2022-03-31 OC386072 c:CurrentFinancialInstruments c:WithinOneYear 2023-03-31 OC386072 c:CurrentFinancialInstruments c:WithinOneYear 2022-03-31 OC386072 d:EntityNoLongerTradingButTradedInPast 2022-04-01 2023-03-31 OC386072 d:FRS102 2022-04-01 2023-03-31 OC386072 d:Audited 2022-04-01 2023-03-31 OC386072 d:FullAccounts 2022-04-01 2023-03-31 OC386072 d:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 OC386072 d:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 OC386072 d:PartnerLLP1 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: OC386072









SF GROUND RENTS NO8 LLP









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023


 
SF GROUND RENTS NO8 LLP
REGISTERED NUMBER: OC386072

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 3 
1
1

  
1
1

  

Creditors: Amounts Falling Due Within One Year
 4 
(1)
(1)

Net current liabilities
  
 
 
(1)
 
 
(1)

Total assets less current liabilities
  
-
-

  

Net assets
  
-
-


Represented by:
  

Loans and other debts due to members within one year
  

  

  
-
-


  

  
-
-


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SF GROUND RENTS NO8 LLP
REGISTERED NUMBER: OC386072
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the members and were signed on their behalf by: 




................................................
C R Jarvis for and on behalf of SF Member No.1 Ltd
Designated Member
Date: 29 September 2023

The notes on pages 3 to 4 form part of these financial statements.

SF Ground Rents No8 LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity.

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SF GROUND RENTS NO8 LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

SF Ground Rents No8 LLP is a limited liability partnership, incorporated in England & Wales (registered number OC386072).  Its registered office and principal place of business is Prospect Place, Moorside Road, Winchester, England, SO23 7RX. The financial statements are presented in Sterling, which is the functional currency of the LLP. The LLP ceased to trade on 12 August 2019.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships".

 
2.2

Going concern

These accounts have been prepared on the going concern basis on the understanding that the intermediate parent company, SF Funding Limited, will continue to financially support the LLP. At the period end, creditors total £1 (2022: £1), of which £1 (2022: £1) is payable to group undertakings

  
2.3
Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment. 

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.5

Division and distribution of profits

A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.

An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.

The LLP divides profits automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense' in the Statement of Comprehensive Income.

Page 3

 
SF GROUND RENTS NO8 LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

3.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2022
1



At 31 March 2023
1





4.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
1
1

1
1



5.


Related party transactions

FRS 102 does not require disclosure of transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member.


6.


Controlling party

The smallest group to consolidate these financial statements is SF Funding Limited. The registered office and principal place of business of SF Funding Limited is Prospect Place, Moorside Road, Winchester, England, SO23 7RX.


7.


Auditors' information

The auditors' report on the financial statements for the year ended 31 March 2023 was unqualified.

The audit report was signed on 29 September 2023 by Neville Newman (Senior Statutory Auditor) on behalf of Harris & Trotter LLP.

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