CCB PROPERTY PARTNERSHIP LLP
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Limited Liability Partnership Registration No. OC307070
(England and Wales)
CCB PROPERTY PARTNERSHIP LLP
LIMITED LIABILITY PARTNERSHIP INFORMATION
Designated members
Mr C C Butt
CCB Trading Group Limited
LLP registration number
OC307070
Registered office
International House
Flint Road
Saltney Ferry
Chester
CH4 0GZ
Auditor
DSG Audit
Castle Chambers
43 Castle Street
Liverpool
L2 9TL
CCB PROPERTY PARTNERSHIP LLP
CONTENTS
Page
Members' report
1 - 2
Members' responsibilities statement
3
Independent auditor's report
4 - 6
Statement of comprehensive income
7
Balance sheet
8
Notes to the financial statements
9 - 15
CCB PROPERTY PARTNERSHIP LLP
MEMBERS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
- 1 -

The members present their annual report and financial statements for the year ended 31 December 2023.

Principal activities

The principal activity of the limited liability partnership was property investment and letting.

Designated members

The designated members who held office during the year and up to the date of signature of the financial statements were as follows:

Mr C C Butt
CCB Trading Group Limited

Members' capital and interests

 

Each member's subscription to the capital of the LLP is determined by their share of the profit and is repayable following retirement from the LLP.

 

Details of changes in the members' capital in the year ended 31 December 2023 are set out in the financial statements.

 

Members are remunerated from the profits of the LLP and are required to make their own provision for pensions and other benefits. Profits are allocated and divided between members after finalisation of the financial statements. It has

 

Going concern

 

As referred to in note 1.2 the members have reviewed financial budgets and forecasts prepared by management, and obtained written confirmation of continuing support from related party creditors when considering the going concern position of the LLP. The members have a reasonable expectation that there are adequate resources to continue in operational existence for the foreseeable future, for a period of at least 12 months from the date of signing these financial statements. The members therefore continue to adopt the going concern basis of accounting in preparing the financial statements.

Auditor

DSG resigned as auditor on 11 September 2024. DSG Audit were appointed on 11 September 2024 to the company and in accordance with section 485 of the Companies Act 2006, a resolution proposing that they be re-appointed will be put at a General Meeting.

Statement of disclosure to auditor

Each of the members in office at the date of approval of this annual report confirms that:

 

This report has been prepared in accordance with the special provisions relating to small LLPs within Part 15 of the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008..

CCB PROPERTY PARTNERSHIP LLP
MEMBERS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 2 -
Approved by the members on 19 September 2024 and signed on behalf by:
19 September 2024
Mrs C Gardner director
CCB Trading Group Limited
Designated Member
CCB PROPERTY PARTNERSHIP LLP
MEMBERS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2023
- 3 -

The members are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

 

Company law (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice. Under company law (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the limited liability partnership and of the profit or loss of the limited liability partnership for that period. In preparing these financial statements, the members are required to:

 

The members are responsible for keeping adequate accounting records that are sufficient to show and explain the limited liability partnership’s transactions and disclose with reasonable accuracy at any time the financial position of the limited liability partnership and enable them to ensure that the financial statements comply with the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008). They are also responsible for safeguarding the assets of the limited liability partnership and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

CCB PROPERTY PARTNERSHIP LLP
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF CCB PROPERTY PARTNERSHIP LLP
- 4 -
Opinion

We have audited the financial statements of CCB Property Partnership LLP (the 'limited liability partnership') for the year ended 31 December 2023 which comprise the statement of comprehensive income, the balance sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the limited liability partnership in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the members' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the limited liability partnership’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the members with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The members are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

CCB PROPERTY PARTNERSHIP LLP
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF CCB PROPERTY PARTNERSHIP LLP
- 5 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the limited liability partnership and its environment obtained in the course of the audit, we have not identified material misstatements in the members report.

 

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 as applied to limited liability partnerships requires us to report to you if, in our opinion:

Responsibilities of members

As explained more fully in the members' responsibilities statement, the members are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the members determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the members are responsible for assessing the limited liability partnership's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the members either intend to liquidate the limited liability partnership or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Discussions with and enquiries of management and those charged with governance were held with a view to identifying those laws and regulations that could be expected to have a material impact on the financial statements. During the engagement team briefing, the outcomes of these discussions and enquiries were shared with the team, as well as consideration as to where and how fraud may occur in the entity.

 

The following laws and regulations were identified as being of significance to the entity:

 

 

CCB PROPERTY PARTNERSHIP LLP
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF CCB PROPERTY PARTNERSHIP LLP
- 6 -

Audit procedures undertaken in response to the potential risk relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: inquiries of management and those charged with governance as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation claims; inspection of certificates of registration and licences; inspection of relevant legal correspondence; review of board minutes; testing the appropriateness of journal entries; and the performance of analytical review to identify unexpected movements in account balances which may be indicative of fraud.

 

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity's controls, the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the limited liability partnership's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. Our audit work has been undertaken so that we might state to the limited liability partnership's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the limited liability partnership and the limited liability partnership's members as a body, for our audit work, for this report, or for the opinions we have formed.

Angela Harrison BA FCA
Senior Statutory Auditor
For and on behalf of DSG Audit
19 September 2024
Chartered Accountants
Statutory Auditor
Castle Chambers
43 Castle Street
Liverpool
L2 9TL
CCB PROPERTY PARTNERSHIP LLP
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2023
- 7 -
2023
2022
Notes
£
£
Turnover
3
1,035,017
1,090,837
Cost of sales
(441,267)
(467,267)
Gross profit
593,750
623,570
Administrative expenses
(313,280)
(303,431)
Operating profit
280,470
320,139
Interest payable and similar expenses
(225,727)
(141,757)
Profit for the financial year before members' remuneration and profit shares available for discretionary division among members
54,743
178,382

There were no recognised gains and losses for 2022 or 2021 other than those included in the statement of comprehensive income.

 

There was no other comprehensive income for 2023 (2022: £nil).

 

The notes on pages 9 to 16 form part of these financial statements.

CCB PROPERTY PARTNERSHIP LLP
BALANCE SHEET
AS AT 31 DECEMBER 2023
31 December 2023
- 8 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
6
-
0
179
Investment properties
7
6,390,000
6,390,000
6,390,000
6,390,179
Current assets
Debtors
8
203,074
249,783
Cash at bank and in hand
81,526
39,219
284,600
289,002
Creditors: amounts falling due within one year
9
(3,529,977)
(3,547,990)
Net current liabilities
(3,245,377)
(3,258,988)
Total assets less current liabilities and net assets attributable to members
3,144,623
3,131,191
Represented by:
Total members' interests
11
Loans and other debts due to members
2,021,062
1,883,991
Members' other interests
1,123,561
1,247,200
3,144,623
3,131,191

These financial statements have been prepared in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime.

The financial statements were approved by the members and authorised for issue on 19 September 2024 and are signed on their behalf by:
19 September 2024
CCB Trading Group Limited
Designated member
Limited Liability Partnership registration number OC307070 (England and Wales)
CCB PROPERTY PARTNERSHIP LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 9 -
1
Accounting policies
Limited liability partnership information

CCB Property Partnership LLP is a limited liability partnership incorporated in England and Wales. The registered office is International House, Flint Road, Saltney Ferry, Chester, CH4 0GZ.

 

The limited liability partnership's principal activities are disclosed in the Members' Report.

1.1
Accounting convention

These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" issued in December 2021, together with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the limited liability partnership. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

As explained in the Members Report, when considering the going concern position of the LLP the members have reviewed financial budgets and forecasts prepared by management.

 

At the balance sheet date the LLP has net current liabilities of £3,245,377 (2022: £3,258,988). Included in creditors due within one year is £330,620 (2022: £450,000) due to related parties from whom written confirmation has been received which stipulates that this amount owed will not be called until such time that the LLP has settled other third party liabilities. Also included in creditors due within one year is £331,399 (2022: £188,122) in respect of deferred income in respect of rent received in advance which is not expected to be a future cash liability. As disclosed in note 10, the company has renewed its financing arrangements with the bank.

 

Taking all of the above into account, the members consider that the LLP will be able to operate within the facilities available to it for a period of at least twelve months from the date of signing these financial statements and therefore, the members have prepared these financial statements on a going concern basis.

CCB PROPERTY PARTNERSHIP LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 10 -
1.3
Revenue

Turnover represents the amounts recoverable for the services provided to clients, excluding value added tax, under contractual obligations which are performed gradually over time.

Turnover comprises rents receivable and other associated service charges.

 

Turnover on rental contracts is recognised on a straight line basis over the period of the rental agreement. Turnover from a contract to provide services is recognised with reference to the stage of completion. The profit included is calculated on a reasonable and consistent basis to reflect the proportion of work carried out at the year end.

1.4
Members participation rights

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed remuneration and profits).

 

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with section 22 of FRS 102. A member's participation rights including amounts subscribed or otherwise contributed by members, for example members' capital, are classed as liabilities unless the LLP has an unconditional right to refuse payment to members, in which case they are classified as equity.

Once an unavoidable obligation has been created in favour of members through allocation of profits or other means, any undrawn profits remaining at the reporting date are shown as ‘Loans and other debts due to members’ to the extent they exceed debts due from a specific member.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

1.6
Investment properties

Investment property is carried at fair value determined annually by the designated members, with reference to the reports provided frequently by external values, and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition to the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of Comprehensive Income.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

CCB PROPERTY PARTNERSHIP LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 11 -
1.8
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 bank and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the limited liability partnership after deducting all of its liabilities.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the limited liability partnership after deducting all of its liabilities.

Derecognition of financial liabilities

Financial liabilities are derecognised when the limited liability partnership’s obligations expire or are discharged or cancelled.

1.9

Finance costs

Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2
Judgements and key sources of estimation uncertainty

In the application of the limited liability partnership’s accounting policies, the members are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

 

The key estimate and the associated assumptions are in relation to the carrying value of the investment property details of which are shown in note 7 to the financial statements.

3
Turnover

All turnover arose within the United Kingdom.

CCB PROPERTY PARTNERSHIP LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 12 -
4
Auditor's remuneration
2023
2022
Fees payable to the LLP's auditor and associates:
£
£
For audit services
Audit of the financial statements of the LLP
8,250
8,100
5
Employees

The average number of persons (excluding members) employed by the partnership during the year was:

2023
2022
Number
Number
Total
2
2
6
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2023 and 31 December 2023
62,495
Depreciation and impairment
At 1 January 2023
62,316
Depreciation charged in the year
179
At 31 December 2023
62,495
Carrying amount
At 31 December 2023
-
At 31 December 2022
179
7
Investment property
2023
£
Fair value
At 1 January 2023 and 31 December 2023
6,390,000

The last formal valuation of investment properties was carried out by Avison Young in August 2022 on an open market value basis and has been prepared in accordance with RICS Valuation - Global Standards 2017 - the 'RICS Red Book'.

 

In the opinion of the members there has not been a significant change in the market value of the property and this valuation is therefore appropriate as at 31 December 2023.

CCB PROPERTY PARTNERSHIP LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 13 -
8
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
157,401
191,488
Amounts owed by group undertakings
8,907
-
Other debtors
36,766
58,295
203,074
249,783
9
Creditors: amounts falling due within one year
2023
2022
£
£
Bank loans
2,749,095
2,837,600
Trade creditors
10,196
1,040
Amounts owed to group undertakings
330,620
450,000
Taxation and social security
62,936
24,116
Other creditors
377,130
235,234
3,529,977
3,547,990

Security for bank loans is detailed in note 10.

10
Loans and overdrafts
2023
2022
£
£
Bank loans
2,749,095
2,837,600
Payable within one year
2,749,095
2,837,600

Secured loans

The bank loans are secured by way of a debenture dated 5 March 2004; a first legal charge dated 5 March 2004 over the land lying to the east of Beeches, Saltney Ferry, Chester; an inter company cross guarantee between CCB Property Partnership LLP and Aviation Park Group Limited, Chester Airport Limited, Spacerepair Limited, NSS Special Access (UK) Limited and CCB Trading Group Limited; and a guarantee from member CC Butt of £100,000.

 

The bank loan is due for repayment on 31 December 2024 and, subsequent to the year end, the members are in discussions for renewal with its current providers with indications that this will be agreed.

CCB PROPERTY PARTNERSHIP LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 14 -
11
Reconciliation of Members' Interests
EQUITY
DEBT
TOTAL
Members' other interests
Loans and other debts due to members less any amounts due from members in debtors
MEMBERS'
INTERESTS
Other reserves
Other amounts
Total
Total
2023
£
£
£
£
Members' interests at 1 January 2023
1,247,200
1,883,991
1,883,991
3,131,191
Profit for the financial year available for discretionary division among members
54,743
-
-
54,743
Members' interests after profit for the year
1,301,943
1,883,991
1,883,991
3,185,934
Allocation of profit for the financial year
(178,382)
178,382
178,382
-
Drawings on account and distributions of profit
-
(41,311)
(41,311)
(41,311)
Members' interests at 31 December 2023
1,123,561
2,021,062
2,021,062
3,144,623
12
Loans and other debts due to members

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

13
Ultimate controlling party

The ultimate controlling party is C C Butt.

CCB PROPERTY PARTNERSHIP LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 15 -
14
Related party transactions
Transactions with related parties

During the year the limited liability partnership entered into the following transactions with related parties:

The LLP is controlled by C C Butt by virtue of his 99% membership.

 

C C Butt owns 98.5% of the ordinary share capital of Aviation Park Group Limited, which in turn owns 100% of the share capital of CCB Trading Group Limited, the corporate member of this LLP. CCB Trading Group Limited owns 100% of the share capital of Chester Airport Limited.

 

The LLP invoices sales and recharges totalling £2,015 (2022: £849) to and made purchases of £283,062 (2022: £414,197) from Aviation Park Group Limited during the year. Amounts owed to this company at the balance sheet date totalled £330,620 (2022: £450,000).

 

Amounts due to this LLP by CCB Trading Group Limited at the balance sheet date totalled £8,907 (2022: £nil).

 

Spacerepair Limited is 100% owned by C C Butt. The LLP invoices sales and recharges totalling £19,956 (2022: £21,653) to Spacerepair Limited. Amounts owed by this company at the balance sheet date totalled £296 (2022: £632).

 

C C Butt owns 100% of the share capital of NSS Special Access (UK) Ltd. The LLP made sales of £13,000 (2022: £1,667) and purchases of £nil (2022: £nil) from NSS Special Access (UK) Ltd, during the year. Amounts owed by this company at the balance sheet date totalled £nil (2022: £1,400).

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