Caseware UK (AP4) 2023.0.135 2023.0.135 2023-04-052023-04-05The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activitytrue22022-04-06false2truefalse OC437737 2022-04-06 2023-04-05 OC437737 2021-06-03 2022-04-05 OC437737 2023-04-05 OC437737 2022-04-05 OC437737 c:OtherPropertyPlantEquipment 2022-04-06 2023-04-05 OC437737 c:OtherPropertyPlantEquipment 2023-04-05 OC437737 c:OtherPropertyPlantEquipment 2022-04-05 OC437737 c:CurrentFinancialInstruments 2023-04-05 OC437737 c:CurrentFinancialInstruments 2022-04-05 OC437737 c:CurrentFinancialInstruments c:WithinOneYear 2023-04-05 OC437737 c:CurrentFinancialInstruments c:WithinOneYear 2022-04-05 OC437737 d:FRS102 2022-04-06 2023-04-05 OC437737 d:AuditExempt-NoAccountantsReport 2022-04-06 2023-04-05 OC437737 d:FullAccounts 2022-04-06 2023-04-05 OC437737 d:LimitedLiabilityPartnershipLLP 2022-04-06 2023-04-05 OC437737 d:PartnerLLP1 2022-04-06 2023-04-05 OC437737 d:PartnerLLP2 2022-04-06 2023-04-05 OC437737 c:OtherCapitalInstrumentsClassifiedAsEquity 2023-04-05 OC437737 c:OtherCapitalInstrumentsClassifiedAsEquity 2022-04-05 OC437737 e:PoundSterling 2022-04-06 2023-04-05 iso4217:GBP xbrli:pure

Registered number: OC437737










ALMSBURY LLP








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 5 APRIL 2023

 
ALMSBURY LLP
REGISTERED NUMBER: OC437737

BALANCE SHEET
AS AT 5 APRIL 2023

2023
2022
Note
£
£

Tangible assets
 4 
118,665
111,921

  
118,665
111,921

Current liablities
  

Cash at bank and in hand
 5 
2,510,912
2,599,987

Current liablities
  
2,510,912
2,599,987

Creditors: amounts falling due within one year
 6 
(44,747)
(116,121)

Net current assets
  
 
 
2,466,165
 
 
2,483,866

Net assets
  
2,584,830
2,595,787


Represented by:
  

Members' other interests
  

Members' capital classified as equity
  
2,584,830
2,595,787


Total members' interests
  

Members' other interests
  
2,584,830
2,595,787


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 by: 




H C Dent-Brocklehurst
M E Dent-Brocklehurst
Designated member
Designated member


Date: 26 March 2024
Date:31 March 2024

Page 1

 
ALMSBURY LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023

1.


General information

Almsbury LLP is a Limited Liability Partnership incorporated in England and Wales. 
The LLP's registered office address is Sudeley Castle, Winchcombe, Cheltenham, Gloucestershire, GL54 5JD.

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

Going concern

The members have indicated that they are willing to provide funding to support the LLP, to enable the LLP to meet its third party liabilities as they become due, therefore the accounts have been prepared on a going concern basis.

 
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 .

Profits of the LLP which are not yet divided among the members are shown under 'Other reserves' on the Balance sheet, pending a discretionary decision to divide the profits.

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.

Page 2

 
ALMSBURY LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Assets under construction
-
are not depreciated

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
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.

  
2.7

Financial instruments

The LLP only enters into basic financial instrument transactions that result in the recognition of financial assets and liablities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The LLP has no employees.

Page 3

 
ALMSBURY LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023

4.


Tangible fixed assets





Assets under construction

£



Cost or valuation


At 6 April 2022
111,921


Additions
6,744



At 5 April 2023

118,665






Net book value



At 5 April 2023
118,665



At 5 April 2022
111,921


5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
2,510,912
2,599,987



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
36,097
111,921

Accruals and deferred income
8,650
4,200

44,747
116,121



7.


Related party transactions

At the year end £36,097 (2022: £111,921) was owed to entities owned / controlled by the members of the LLP


Page 4