Caseware UK (AP4) 2022.0.179 2022.0.179 2023-04-302023-04-30No description of principal activityfalsetrue02022-05-010trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC322763 2022-05-01 2023-04-30 OC322763 2021-01-01 2022-04-30 OC322763 2023-04-30 OC322763 2022-04-30 OC322763 c:CurrentFinancialInstruments 2023-04-30 OC322763 c:CurrentFinancialInstruments 2022-04-30 OC322763 c:CurrentFinancialInstruments c:WithinOneYear 2023-04-30 OC322763 c:CurrentFinancialInstruments c:WithinOneYear 2022-04-30 OC322763 d:FRS102 2022-05-01 2023-04-30 OC322763 d:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 OC322763 d:FullAccounts 2022-05-01 2023-04-30 OC322763 d:LimitedLiabilityPartnershipLLP 2022-05-01 2023-04-30 OC322763 d:PartnerLLP1 2022-05-01 2023-04-30 OC322763 c:OtherCapitalInstrumentsClassifiedAsEquity 2023-04-30 OC322763 c:OtherCapitalInstrumentsClassifiedAsEquity 2022-04-30 OC322763 c:FurtherSpecificReserve2ComponentTotalEquity 2023-04-30 OC322763 c:FurtherSpecificReserve2ComponentTotalEquity 2022-04-30 iso4217:GBP xbrli:pure

Registered number: OC322763









GORING ESTATES LLP







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

 
GORING ESTATES LLP
REGISTERED NUMBER: OC322763

BALANCE SHEET
AS AT 30 APRIL 2023

2023
2022
Note
£
£

Current assets
  

Cash at bank and in hand
  
35
684

Creditors: Amounts Falling Due Within One Year
 4 
(162,811)
(161,811)

Net liabilities
  
(162,776)
(161,127)


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 5 
46,680
46,680

Members' other interests
  

Members' capital classified as equity
  
100
100

Other reserves classified as equity
  
(209,556)
(207,907)

  
(162,776)
(161,127)


Total members' interests
  

Loans and other debts due to members
 5 
46,680
46,680

Members' other interests
  
(209,456)
(207,807)

  
(162,776)
(161,127)


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 profit and loss account in accordance with the provisions applicable to entities subject to the small LLPs regime.

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GORING ESTATES LLP
REGISTERED NUMBER: OC322763
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2023

The financial statements were approved and authorised for issue by the members and were signed on their behalf on 13 November 2023.




M A Polledri
Designated member

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

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GORING ESTATES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1.


General information

Goring Estates LLP ("the LLP") is a limited liability partnership incorporated in England and Wales. The address of the registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, England, E11 1GA. 
The principal activity of the LLP is that of property investment. 

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

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 .

In the event of the LLP making losses, the loss is recognised as a credit amount of 'Members' remuneration charged as an expense where it is automatically divided or as a debit within equity under 'Other reserves' if not divided automatically.

 
2.3

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.

 
2.4

Creditors

Short term creditors are measured at the transaction price.

 
2.5

Financial instruments

The LLP only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to related parties.

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GORING ESTATES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

3.


Employees

The entity has no employees.


4.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
3,029
3,029

Other creditors
158,282
157,282

Accruals and deferred income
1,500
1,500

162,811
161,811



5.


Loans and other debts due to members


2023
2022
£
£



Other amounts due to members
46,680
46,680

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

2023
2022
£
£



Falling due within one year
46,680
46,680

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


6.


Related party transactions

Included in creditors are amounts of £158,282 (2022 - £157,282) due to entities in which members have an interest.

 
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