Caseware UK (AP4) 2022.0.179 2022.0.179 2022-11-282022-11-28ABC2021-12-01false2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2truetrue OC361579 2021-12-01 2022-11-28 OC361579 2020-12-01 2021-11-30 OC361579 2022-11-28 OC361579 2021-11-30 OC361579 c:CurrentFinancialInstruments 2022-11-28 OC361579 c:CurrentFinancialInstruments 2021-11-30 OC361579 d:FRS102 2021-12-01 2022-11-28 OC361579 d:AuditExempt-NoAccountantsReport 2021-12-01 2022-11-28 OC361579 d:FullAccounts 2021-12-01 2022-11-28 OC361579 d:LimitedLiabilityPartnershipLLP 2021-12-01 2022-11-28 OC361579 d:PartnerLLP1 2021-12-01 2022-11-28 OC361579 c:FurtherSpecificReserve3ComponentTotalEquity 2022-11-28 OC361579 c:FurtherSpecificReserve3ComponentTotalEquity 2021-11-30 iso4217:GBP xbrli:pure

Registered number: OC361579









HATTEN WYATT WEALTH MANAGEMENT LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 28 NOVEMBER 2022

 
HATTEN WYATT WEALTH MANAGEMENT LLP
REGISTERED NUMBER: OC361579

BALANCE SHEET
AS AT 28 NOVEMBER 2022

28 November
30 November
2022
2021
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
295
246

Cash at bank and in hand
 4 
4,103
1,574

  
4,398
1,820

Total assets less current liabilities
  
 
 
4,398
 
 
1,820

  

Net assets
  
4,398
1,820


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 5 
4,398
1,820

  
4,398
1,820

  

  
4,398
1,820


Total members' interests
  

Loans and other debts due to members
 5 
4,398
1,820

  
4,398
1,820


Page 1

 
HATTEN WYATT WEALTH MANAGEMENT LLP
REGISTERED NUMBER: OC361579
    
BALANCE SHEET (CONTINUED)
AS AT 28 NOVEMBER 2022

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

The entity was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.

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

The entity 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 on 17 November 2023.




J S Gill
Designated member

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
HATTEN WYATT WEALTH MANAGEMENT LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 NOVEMBER 2022

1.


General information

Hatten Wyatt Wealth Management LLP is a limited liability partnership incorporated in England and Wales. The address of the registered office is 51-54 Windmill Street, Gravesend, Kent, DA12 1BD. The principal activity of the LLP is the provision of wealth management services.


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".

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the LLP will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

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 .

Page 3

 
HATTEN WYATT WEALTH MANAGEMENT LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 NOVEMBER 2022

2.Accounting policies (continued)

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.


3.


Debtors

28 November
30 November
2022
2021
£
£


Other debtors
295
246

295
246



4.


Cash and cash equivalents

28 November
30 November
2022
2021
£
£

Cash at bank and in hand
4,103
1,574

4,103
1,574


Page 4

 
HATTEN WYATT WEALTH MANAGEMENT LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 NOVEMBER 2022

5.


Loans and other debts due to members


28 November
30 November
2022
2021
£
£



Other amounts due to members
4,398
1,820

4,398
1,820

Loans and other debts due to members may be further analysed as follows:

28 November
30 November
2022
2021
£
£



Falling due within one year
4,398
1,820

4,398
1,820

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.

 
Page 5