Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31false2true2023-01-01trueholding company2false OC440335 2023-01-01 2023-12-31 OC440335 2022-01-01 2022-12-31 OC440335 2023-12-31 OC440335 2022-12-31 OC440335 c:EntityHasNeverTraded 2023-01-01 2023-12-31 OC440335 c:FRS102 2023-01-01 2023-12-31 OC440335 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 OC440335 c:FullAccounts 2023-01-01 2023-12-31 OC440335 c:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 OC440335 6 2023-01-01 2023-12-31 OC440335 c:PartnerLLP1 2023-01-01 2023-12-31 OC440335 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: OC440335










HDG PROPERTIES LLP








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
HDG PROPERTIES LLP
REGISTERED NUMBER: OC440335

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 3 
1
1

  

  

Net assets
  
1
1


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 4 
1
1

  


Total members' interests
  

Loans and other debts due to members
  
1
1

  
1
1


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 480 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 income statement 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 13 September 2024.




Mr G M Harbour
Designated member

The notes on pages 2 to 3 form part of these financial statements.

HDG Properties 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 1

 
HDG PROPERTIES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

HDG Properties LLP is a limited liability partnership, incorporated in England and Wales. The LLP's registered number is OC440335. Its registered office address is 1 Red Place, London, United Kingdom, W1K 6PL and its principal activity is to act as a holding company.

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.

 
2.2

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 the income statement.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.


3.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 January 2023
1



At 31 December 2023
1




Page 2

 
HDG PROPERTIES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Loans and other debts due to members


2023
2022
£
£



Other amounts due to members
1
1

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

2023
2022
£
£



Falling due within one year
1
1

This is not a loan to members but the current accounts of designated members.

Page 3