Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31No description of principal activityfalsefalsetruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.12023-08-011 OC430223 2023-07-31 OC430223 2023-08-01 2024-07-31 OC430223 2023-04-06 2024-04-05 OC430223 2024-07-31 OC430223 2024-04-05 OC430223 c:CurrentFinancialInstruments 2024-07-31 OC430223 c:CurrentFinancialInstruments 2024-04-05 OC430223 c:CurrentFinancialInstruments c:WithinOneYear 2024-07-31 OC430223 c:CurrentFinancialInstruments c:WithinOneYear 2024-04-05 OC430223 d:FRS102 2023-08-01 2024-07-31 OC430223 d:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 OC430223 d:FullAccounts 2023-08-01 2024-07-31 OC430223 d:LimitedLiabilityPartnershipLLP 2023-08-01 2024-07-31 OC430223 d:PartnerLLP2 2023-08-01 2024-07-31 OC430223 c:FurtherSpecificReserve2ComponentTotalEquity 2024-07-31 OC430223 c:FurtherSpecificReserve2ComponentTotalEquity 2024-04-05 OC430223 c:FurtherSpecificReserve3ComponentTotalEquity 2024-07-31 OC430223 c:FurtherSpecificReserve3ComponentTotalEquity 2024-04-05 OC430223 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: OC430223










SCRIPTUP LLP








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 JULY 2024



 
SCRIPTUP LLP
REGISTERED NUMBER: OC430223

BALANCE SHEET
AS AT 31 JULY 2024

Period ended 31 July 2024
Year ended 5 April 2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
-
439

Cash at bank and in hand
  
-
17,528

  
-
17,967

Creditors: amounts falling due within one year
 5 
-
(2,973)

Net current assets
  
 
 
-
 
 
14,994

Total assets less current liabilities
  
-
14,994

  

Net assets
  
-
14,994


Represented by:
  

Loans and other debts due to members within one year
  

Members' capital classified as a liability
  
2,870
8,870

Other amounts
 6 
(16,234)
(16,327)

  
(13,364)
(7,457)

Members' other interests
  

Other reserves classified as equity
  
13,364
22,451

  
 
13,364
 
22,451

  
-
14,994


Total members' interests
  

Loans and other debts due to members
 6 
(13,364)
(7,457)

Members' other interests
  
13,364
22,451

  
-
14,994


Page 1

 
SCRIPTUP LLP
REGISTERED NUMBER: OC430223

BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

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: 




F Von Stumm
Designated member

Date: 21 August 2024

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

Scriptup 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

 
SCRIPTUP LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Scriptup LLP whose register number is OC430223, is a limited liability Partnership and registered in England & Wales. Its registered office address is 33 Abbotsbury Road, London, W14 8EL.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

These are the final accounts for the LLP which has now ceased to trade.

 
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 for services during the year, excluding discounts, rebates, value added tax and other sales taxes.

 
2.4

Pensions

Defined contribution pension plan

The LLP operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the LLP pays fixed contributions into a separate entity. Once the contributions have been paid the LLP has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the LLP in independently administered funds.

 
2.5

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 discretionarily. Discretionary divisions of profits are recognised as amounts due to members, although may be used to offset amounts which have been drawn by members, which are recognised as loan assets repayable.

Page 3

 
SCRIPTUP LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.

 
2.8

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.

 
2.9

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, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees during the period was 1 (2023 - 1).


4.


Debtors

31 July 2024
5 April 2024
£
£


Trade debtors
-
218

Prepayments and accrued income
-
221

-
439



5.


Creditors: amounts falling due within one year

31 July 2024
5 April 2024
£
£

Other taxation and social security
-
239

Other creditors
-
142

Accruals and deferred income
-
2,592

-
2,973


Page 4

 
SCRIPTUP LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

6.


Loans and other debts due to members


31 July 2024
5 April 2024
£
£



Members' capital treated as debt
(2,870)
(8,870)

Other amounts due to members
16,234
16,327

13,364
7,457

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

31 July 2024
5 April 2024
£
£



Falling due within one year
13,364
7,457

13,364
7,457

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


7.


Pension commitments

The entity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the entity  in an independently administered fund. The pension cost charge represents contributions payable by the entity to the fund and amounted to £43 (5 April 2024 - £575). Contributions totalling £nil (5 April 2024 - £142) were payable to the fund at the balance sheet date and are included in creditors.


Page 5