Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-02-013The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.Film productiontruefalse3true OC306862 2023-02-01 2024-03-31 OC306862 2022-02-01 2023-01-31 OC306862 2024-03-31 OC306862 2023-01-31 OC306862 c:CurrentFinancialInstruments 2024-03-31 OC306862 c:CurrentFinancialInstruments 2023-01-31 OC306862 c:CurrentFinancialInstruments 2 2024-03-31 OC306862 c:CurrentFinancialInstruments 2 2023-01-31 OC306862 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC306862 c:CurrentFinancialInstruments c:WithinOneYear 2023-01-31 OC306862 e:FRS102 2023-02-01 2024-03-31 OC306862 e:AuditExempt-NoAccountantsReport 2023-02-01 2024-03-31 OC306862 e:FullAccounts 2023-02-01 2024-03-31 OC306862 e:LimitedLiabilityPartnershipLLP 2023-02-01 2024-03-31 OC306862 2 2023-02-01 2024-03-31 OC306862 e:PartnerLLP5 2023-02-01 2024-03-31 OC306862 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC306862 c:OtherCapitalInstrumentsClassifiedAsEquity 2023-01-31 iso4217:GBP xbrli:pure

Registered number: OC306862









LITTLE BLAIR PRODUCTIONS LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
LITTLE BLAIR PRODUCTIONS LLP
REGISTERED NUMBER: OC306862

BALANCE SHEET
AS AT 31 MARCH 2024

31 March
31 January
2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
3,912,558
4,038,834

Cash at bank and in hand
 4 
144,040
53,490

  
4,056,598
4,092,324

Creditors: Amounts Falling Due Within One Year
 5 
(2,670)
(4,655)

Net current assets
  
 
 
4,053,928
 
 
4,087,669

Total assets less current liabilities
  
4,053,928
4,087,669

  

Net assets
  
4,053,928
4,087,669


Represented by:
  

Loans and other debts due to members within one year
  

Members' other interests
  

Members' capital classified as equity
  
4,053,928
4,087,669

  
 
4,053,928
 
4,087,669

  
4,053,928
4,087,669


Total members' interests
  

Amounts due from members (included in debtors)
 3 
(3,894,808)
(3,995,733)

Members' other interests
  
4,053,928
4,087,669

  
159,120
91,936


Page 1

 
LITTLE BLAIR PRODUCTIONS LLP
REGISTERED NUMBER: OC306862
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 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 profit and loss account 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 16 October 2024.




N Little
Designated Member

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

Little Blair Productions 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

 
LITTLE BLAIR PRODUCTIONS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

Little Blair Productions LLP is a limited liability partnership incorporated in England (registered number OC306862). The registered office is 101 New Cavendish Street, London, W1W 6XH.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships".

 
2.2

Foreign currency translation

Functional and presentation currency

The LLP's functional and presentational currency is GBP.

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.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the LLP will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
LITTLE BLAIR PRODUCTIONS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.

 
2.7

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.


3.


Debtors

31 March
31 January
2024
2023
£
£


Other debtors
-
676

Prepayments and accrued income
17,749
42,425

Amounts due from members
3,894,808
3,995,733

3,912,557
4,038,834



4.


Cash and cash equivalents

31 March
31 January
2024
2023
£
£

Cash at bank and in hand
144,040
53,490

144,040
53,490


Page 4

 
LITTLE BLAIR PRODUCTIONS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

5.


Creditors: Amounts falling due within one year

31 March
31 January
2024
2023
£
£

Trade creditors
-
2,100

Other creditors
-
555

Accruals and deferred income
2,670
2,000

2,670
4,655


 
Page 5