Caseware UK (AP4) 2023.0.135 2023.0.135 2023-09-302023-09-30false2022-10-01falseNo description of principal activity63The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC434270 2022-09-30 OC434270 2022-10-01 2023-09-30 OC434270 2021-10-01 2022-09-30 OC434270 2023-09-30 OC434270 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 OC434270 c:FullAccounts 2022-10-01 2023-09-30 OC434270 c:LimitedLiabilityPartnershipLLP 2022-10-01 2023-09-30 OC434270 c:PartnerLLP1 2022-10-01 2023-09-30 OC434270 c:Micro-entities 2022-10-01 2023-09-30 xbrli:pure

Registered number: OC434270









CHARLES IRVINE GROUP LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
CHARLES IRVINE GROUP LLP
 
  
MEMBERS' REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2023

The members present their annual report together with the financial statements of Charles Irvine Group LLP (the "LLP") for the ended 30 September 2023
 

Principal activities
 
 
The LLP was incorporated on 17 November 2020 . The principal activity of the LLP is that of a holding company.
 
 
Designated Members
 
 
D Cunnington and J E Rout were designated members of the LLP as at the year end..
 

Members


T J Bland, T Clegg and A W Griffin were members of the LLP as at the year end..
 
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 members' capital in the ended 30 September 2023 are set out in the Reconciliation of Members' Interests.
 
 
This report was approved by the members and signed on their behalf by: 




................................................
D Cunnington

Date: 3 September 2024
3 September 2024
Page 1

 
CHARLES IRVINE GROUP LLP
REGISTERED NUMBER: OC434270

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 2 
49,722
40,000

  
49,722
40,000

Current assets
  

Debtors
  
18,979
10,000

Cash at bank and in hand
  
2,490
-

  
21,469
10,000

Creditors: Amounts Falling Due Within One Year
  
(6,750)
-

Net current assets
  
 
 
14,719
 
 
10,000

Total assets less current liabilities
  
64,441
50,000

  

Net assets
  
64,441
50,000


Represented by:
  

Loans and other debts due to members within one year
  

Members' other interests
  

Members' capital classified as equity
  
50,000
50,000

Other reserves classified as equity
  
14,441
-

  
 
64,441
 
50,000

  
64,441
50,000


Page 2

 
CHARLES IRVINE GROUP LLP
REGISTERED NUMBER: OC434270
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2023

Notes


General information

Charles Irvine Group LLP is a limited liability partnership incorporated and domiciled in the UK.The registered office address is : 8th Floor Becket House ,36 Old Jewry,London,England,EC2R.


Average number of employees

The average monthly number of employees, including directors, during the year was 6 (2022 - 3).


Members' confirmations

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 on 3 September 2024.




................................................
D Cunnington
Designated member

Page 3

 
CHARLES IRVINE GROUP LLP
 

RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023





EQUITY
Members' other interests
Members' capital (classified as equity)
Other reserves
Total

£
£
£

Profit for the year available for discretionary division among members
 
-
476,865
476,865

Members' interests after profit for the year
50,000
476,865
526,865

Movement in reserves
-
(476,865)
(476,865)

Balance at 30 September 2022
50,000
-
50,000

At Incorporation
-
-
-

Profit for the year available for discretionary division among members
 
-
224,014
224,014

Members' interests after profit for the year
50,000
224,014
274,014

Movement in reserves
-
(209,573)
(209,573)

Amounts introduced by members
25,000
-
25,000

Repayment of capital
(25,000)
-
(25,000)

Balance at 30 September 2023 
50,000
14,441
64,441

There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests.

 
1.1

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 4

 
CHARLES IRVINE GROUP LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 October 2022
40,000


Additions
9,722



At 30 September 2023
49,722




 
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