Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31trueNo description of principal activitytrue2023-04-01false2true2 OC402917 2023-04-01 2024-03-31 OC402917 2022-04-01 2023-03-31 OC402917 2024-03-31 OC402917 2023-03-31 OC402917 c:CurrentFinancialInstruments 2024-03-31 OC402917 c:CurrentFinancialInstruments 2023-03-31 OC402917 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC402917 c:CurrentFinancialInstruments c:WithinOneYear 2023-03-31 OC402917 d:EntityHasNeverTraded 2023-04-01 2024-03-31 OC402917 d:FRS102 2023-04-01 2024-03-31 OC402917 d:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC402917 d:FullAccounts 2023-04-01 2024-03-31 OC402917 d:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC402917 6 2023-04-01 2024-03-31 OC402917 d:PartnerLLP1 2023-04-01 2024-03-31 OC402917 c:FurtherSpecificReserve2ComponentTotalEquity 2024-03-31 OC402917 c:FurtherSpecificReserve2ComponentTotalEquity 2023-03-31 OC402917 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC402917 c:FurtherSpecificReserve3ComponentTotalEquity 2023-03-31 OC402917 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: OC402917









KJD PROPERTY LLP

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
KJD PROPERTY LLP
REGISTERED NUMBER: OC402917

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
2
2

  
2
2

Current assets
  

Debtors
  
9,601
9,601

  
9,601
9,601

Creditors: Amounts Falling Due Within One Year
 5 
(20,423)
(18,203)

Net current liabilities
  
 
 
(10,822)
 
 
(8,602)

Total assets less current liabilities
  
(10,820)
(8,600)

  

Net liabilities
  
(10,820)
(8,600)


Represented by:
  

Loans and other debts due to members within one year
  

Members' capital classified as a liability
  
(25,006)
(25,006)

  
(25,006)
(25,006)

Members' other interests
  

Other reserves classified as equity
  
14,186
16,406

  
 
14,186
 
16,406

  
(10,820)
(8,600)


Total members' interests
  

Loans and other debts due to members
  
(25,006)
(25,006)

Members' other interests
  
14,186
16,406

  
(10,820)
(8,600)


Page 1

 
KJD PROPERTY LLP
REGISTERED NUMBER: OC402917

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 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 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 on 13 October 2024.




Dr K Dobbs
Designated member


The notes on pages 4 to 5 form part of these financial statements.

KJD Property 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

 
KJD PROPERTY LLP
 

RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 31 MARCH 2024




EQUITY
Members' other interests
DEBT
Loans and other debts due to members less any amounts due from members in debtors
Total members' interests
Other reserves
Members' capital (classified as debt)
Total

£
£
£

Loss for the year available for discretionary division among members
 
(2,140)
-
(2,140)

MEMBERS' INTERESTS AFTER PROFIT FOR THE YEAR
16,406
(25,006)
(8,600)

Amounts due to members
(25,006)

BALANCE AT 31 MARCH 2023
16,406
(25,006)
(8,600)

Loss for the year available for discretionary division among members
 
(2,220)
-
(2,220)

MEMBERS' INTERESTS AFTER PROFIT FOR THE YEAR
14,186
(25,006)
(10,820)

Amounts due to members
(25,006)

BALANCE AT 31 MARCH 2024 
14,186
(25,006)
(10,820)

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.

Page 3

 
KJD PROPERTY LLP
 

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

1.


GENERAL INFORMATION

KJD Property LLP is a Limited Liability Partnership incorporated in England within the United Kingdom. The address of the registered office is Daresbury Lodge, Chester Road, Daresbury, Warrington, WA4 5LR.  The LLP is part of a small group.

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

GOING CONCERN

The directors believe that preparing the financial statements on the going concern basis is appropriate due to the continued financial support of the directors. KJD Holdings Limited will not seek repayment of the debts owed in the short term. 

 
2.3

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

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.

 
2.5

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 automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in .

In the event of the LLP making losses, the loss is recognised as a credit amount of 'Members' remuneration charged as an expense where it is automatically divided or as a debit within equity under 'Other reserves' if not divided automatically.


3.


EMPLOYEES




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 
KJD PROPERTY LLP
 

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

4.


FIXED ASSET INVESTMENTS





Unlisted investments

£



Cost or valuation


At 1 April 2023
2



At 31 March 2024
2





5.


CREDITORS: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
18,203
16,091

Accruals and deferred income
2,220
2,112

20,423
18,203



6.


RELATED PARTY TRANSACTIONS

During the year the LLP received income on behalf of KJD Holdings Limited, a Company in which it has an investment. The amount due to KJD Holdings Limited at the year end was £18,203 (2023 - £16,091). 
During the year the LLP received no income and made no payments on behalf of Growing@Field28 Limited, a Company which is owned by KJD Holdings Limited. The amount due from Growing@Field28 Limited at the year end was £9,601 (2023 - £9,601).


Page 5