Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312falsefalse2022-08-11falseNo description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC443457 2022-08-10 OC443457 2022-08-11 2023-12-31 OC443457 2021-08-11 2022-08-10 OC443457 2023-12-31 OC443457 c:Micro-entities 2022-08-11 2023-12-31 OC443457 c:AuditExempt-NoAccountantsReport 2022-08-11 2023-12-31 OC443457 c:FullAccounts 2022-08-11 2023-12-31 OC443457 c:LimitedLiabilityPartnershipLLP 2022-08-11 2023-12-31 OC443457 c:PartnerLLP1 2022-08-11 2023-12-31 OC443457 d:USDollar 2022-08-11 2023-12-31 xbrli:pure
Registered number: OC443457













ABRA KINGSLAND LLP
UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2023


 
ABRA KINGSLAND LLP
REGISTERED NUMBER:OC443457


BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
Note
$

Fixed assets
  

Investments
  
258,704,369

  
258,704,369

Current assets
  

Debtors
  
200

Creditors: Amounts Falling Due Within One Year
  
(22,553)

Total assets less current liabilities
  
258,682,016

  

Net assets
  
258,682,016


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 2 
88,831,061

Members' other interests
  

Members' capital classified as equity
  

  
169,850,955

  
258,682,016


Page 1


 
ABRA KINGSLAND LLP
REGISTERED NUMBER:OC443457

    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

Notes


General information

ABRA KINGSLAND LLP is a limited liability partnership registered in England and Wales. Its registered number is  OC443457 and its registered address is 3rd Floor, 1 Ashley Road, Altrincham, Cheshire, WA14 2DT.


Average number of employees

The average monthly number of employees, including members, during the period was 2.

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro 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 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: 




Abra Group Limited
Designated member

Date: 2 August 2024

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

ABRA KINGSLAND 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


 
ABRA KINGSLAND LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.Accounting policies

 
1.1

Foreign currency translation

Functional and presentation currency

The LLP's functional and presentational currency is USD.

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.

 
1.2

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 .

 
1.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Page 3


 
ABRA KINGSLAND LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

2.


Loans and other debts due to members


2023
$



Amounts due to members
88,831,061

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

2023
$



Falling due within one year
88,831,061

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

Page 4