Caseware UK (AP4) 2022.0.179 2022.0.179 2023-04-052023-04-05truetruefalse2022-04-06No description of principal activity00 OC306626 2022-04-06 2023-04-05 OC306626 2021-04-06 2022-04-05 OC306626 2023-04-05 OC306626 2022-04-05 OC306626 c:EntityHasNeverTraded 2022-04-06 2023-04-05 OC306626 c:FRS102 2022-04-06 2023-04-05 OC306626 c:AuditExempt-NoAccountantsReport 2022-04-06 2023-04-05 OC306626 c:FullAccounts 2022-04-06 2023-04-05 OC306626 c:LimitedLiabilityPartnershipLLP 2022-04-06 2023-04-05 OC306626 c:PartnerLLP3 2022-04-06 2023-04-05 OC306626 d:FurtherSpecificReserve3ComponentTotalEquity 2023-04-05 OC306626 d:FurtherSpecificReserve3ComponentTotalEquity 2022-04-05 iso4217:GBP xbrli:pure

Registered number: OC306626










HEP UK LLP








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 5 APRIL 2023

 
HEP UK LLP
REGISTERED NUMBER: OC306626

BALANCE SHEET
AS AT 5 APRIL 2023

2023
2022
Note
£
£

  

Current assets
  

Cash at bank and in hand
 3 
1,746
1,746

  
1,746
1,746

Total assets less current liabilities
  
 
 
1,746
 
 
1,746

  

Net assets
  
1,746
1,746


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 4 
1,746
1,746

  
1,746
1,746

  

  
1,746
1,746


Total members' interests
  

Loans and other debts due to members
 4 
1,746
1,746

  
1,746
1,746


Page 1

 
HEP UK LLP
REGISTERED NUMBER: OC306626
    
BALANCE SHEET (CONTINUED)
AS AT 5 APRIL 2023

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 480 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.

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




Graham Egar
Designated member

Date: 5 February 2024

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

HEP UK 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.

Page 2

 
HEP UK LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023

1.


General information

HEP UK LLP is a LLP incorporated and domiciled in the UK and has a principle registered office and place of business at Grange Road, Shropshire, SY12 9DG.
The LLP is dormant

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

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.

 
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. 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.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
1,746
1,746

1,746
1,746


Page 3

 
HEP UK LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023

4.


Loans and other debts due to members


2023
2022
£
£



Other amounts due to members
(1,746)
(1,746)

(1,746)
(1,746)

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

2023
2022
£
£



Falling due after more than one year
(1,746)
(1,746)

(1,746)
(1,746)

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

Page 4