Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-30No description of principal activityfalsetrue2falsetrue2022-07-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2 OC385023 2022-07-01 2023-06-30 OC385023 2021-07-01 2022-06-30 OC385023 2023-06-30 OC385023 2022-06-30 OC385023 c:CurrentFinancialInstruments 2023-06-30 OC385023 c:CurrentFinancialInstruments 2022-06-30 OC385023 c:CurrentFinancialInstruments c:WithinOneYear 2023-06-30 OC385023 c:CurrentFinancialInstruments c:WithinOneYear 2022-06-30 OC385023 d:FRS102 2022-07-01 2023-06-30 OC385023 d:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 OC385023 d:FullAccounts 2022-07-01 2023-06-30 OC385023 d:LimitedLiabilityPartnershipLLP 2022-07-01 2023-06-30 OC385023 d:PartnerLLP1 2022-07-01 2023-06-30 OC385023 c:FurtherSpecificReserve3ComponentTotalEquity 2023-06-30 OC385023 c:FurtherSpecificReserve3ComponentTotalEquity 2022-06-30 OC385023 e:PoundSterling 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure

Registered number: OC385023









SUCH A TREE LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2023

 
SUCH A TREE LLP
REGISTERED NUMBER: OC385023

BALANCE SHEET
AS AT 30 JUNE 2023

2023
2022
Note
£
£

Current assets
  

Debtors: amounts falling due within one year
 4 
300
1,143

Cash at bank and in hand
 5 
82,092
248,827

  
82,392
249,970

Creditors: Amounts Falling Due Within One Year
 6 
(2,000)
(5,622)

Net current assets
  
 
 
80,392
 
 
244,348

Net assets
  
80,392
244,348


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 7 
80,392
244,348

  
80,392
244,348

  
80,392
244,348


Total members' interests
  

Loans and other debts due to members
 7 
80,392
244,348

  
80,392
244,348


Page 1

 
SUCH A TREE LLP
REGISTERED NUMBER: OC385023
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 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 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 6 March 2024.




L Marling
Designated member

The notes on pages 3 to 6 form part of these financial statements.

Such A Tree 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

 
SUCH A TREE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

Such A Tree LLP is Limited liability partnership and incorporated in England (Registered number: OC385023). Its registered office is 101 New Cavendish Street, 1st Floor South, London, England, United Kingdom, W1W6XH. The principal activity of the LLP during the year continued to be that of tour production.

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 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.

Page 3

 
SUCH A TREE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
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 .

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.

 
2.4

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.

 
2.6

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.


3.


Employees

The average monthly number of persons (including members with contracts of employment) employed during the year was as follows:


        2023
        2022
            No.
            No.







Members
2
2


4.


Debtors

2023
2022
Page 4

 
SUCH A TREE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

4.Debtors (continued)

£
£

Other debtors
300
400

Prepayments and accrued income
-
742

300
1,142



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
82,092
248,827

82,092
248,827



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
3,622

Accruals and deferred income
2,000
2,000

2,000
5,622


Page 5

 
SUCH A TREE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

7.


Loans and other debts due to members


2023
2022
£
£



Other amounts due to members
80,392
244,348

80,392
244,348

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

2023
2022
£
£


Falling due after more than one year
80,392
244,348

80,392
244,348

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

 
Page 6