Caseware UK (AP4) 2023.0.135 2023.0.135 No description of principal activity2022-10-170The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false5falsetrue OC444285 2022-10-16 OC444285 2022-10-17 2023-01-31 OC444285 2021-10-17 2022-10-16 OC444285 2023-01-31 OC444285 c:CurrentFinancialInstruments 2023-01-31 OC444285 c:CurrentFinancialInstruments c:WithinOneYear 2023-01-31 OC444285 d:FRS102 2022-10-17 2023-01-31 OC444285 d:AuditExempt-NoAccountantsReport 2022-10-17 2023-01-31 OC444285 d:FullAccounts 2022-10-17 2023-01-31 OC444285 d:LimitedLiabilityPartnershipLLP 2022-10-17 2023-01-31 OC444285 d:PartnerLLP4 2022-10-17 2023-01-31 OC444285 c:FurtherSpecificReserve3ComponentTotalEquity 2023-01-31 iso4217:GBP xbrli:pure


















Iron Ladies Consulting LLP























Unaudited

Financial statements



For the period ended 31 January 2023



Registered number: OC444285

 
Iron Ladies Consulting LLP - Registered number: OC444285

Statement of financial position
As at 31 January 2023

2023
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
84,541

Cash at bank and in hand
  
1,000

  
85,541

Creditors: amounts falling due within one year
 5 
(6,000)

Net current assets
  
 
 
79,541

Total assets less current liabilities
  
79,541

  

Net assets
  
79,541


Represented by:
  

Loans and other debts due to members within one year
  

Members' capital classified as a liability
  
(26,359)

Other amounts
 6 
105,900

  
79,541

  

  
79,541


Total members' interests
  

Loans and other debts due to members
 6 
79,541

  
79,541


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.
 





Page 1

 
Iron Ladies Consulting LLP - Registered number: OC444285

Statement of financial position (continued)
As at 31 January 2023

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




Dean Dorrell
Designated member

Date: 2 February 2024

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

Page 2

 
Iron Ladies Consulting LLP

 
Notes to the financial statements
For the period ended 31 January 2023

1.


General information

Iron Ladies Consulting LLP is a limited liability partnership incorporated in England and Wales. Its LLP registration number is OC444285. The registered office and principal place of business of the LLP is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

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 Republic of Ireland' ('FRS 102') and the Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships".
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical
accounting estimates. It also requires management to exercise judgement in applying the LLP's accounting
policies.
The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The LLP's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Page 3

 
Iron Ladies Consulting LLP

Notes to the financial statements
For the period ended 31 January 2023

2.Accounting policies (continued)

 
2.3

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.

 
2.4

Debtors

Short-term debtors are measured at transaction price, 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. 

 
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 liabilities like trade and other debtors and creditors, loans from banks and other third parties.


3.


Employees

The entity has no employees.

Page 4

 
Iron Ladies Consulting LLP

 
Notes to the financial statements
For the period ended 31 January 2023

4.


Debtors

2023
£


Trade debtors
84,541

84,541



5.


Creditors: amounts falling due within one year

2023
£

Accruals
6,000

6,000



6.


Loans and other debts due to members


2023
£



Members' capital treated as debt
(26,359)

Other amounts due to members
105,900

79,541

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




Page 5