Caseware UK (AP4) 2023.0.135 2023.0.135 42023-04-05truetruefalseNo description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC446728 2023-04-04 OC446728 2023-04-05 2024-03-31 OC446728 2022-04-05 2023-04-04 OC446728 2024-03-31 OC446728 c:ComputerEquipment 2023-04-05 2024-03-31 OC446728 c:ComputerEquipment 2024-03-31 OC446728 c:ComputerEquipment c:OwnedOrFreeholdAssets 2023-04-05 2024-03-31 OC446728 c:CurrentFinancialInstruments 2024-03-31 OC446728 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC446728 d:FRS102 2023-04-05 2024-03-31 OC446728 d:AuditExempt-NoAccountantsReport 2023-04-05 2024-03-31 OC446728 d:FullAccounts 2023-04-05 2024-03-31 OC446728 d:LimitedLiabilityPartnershipLLP 2023-04-05 2024-03-31 OC446728 d:PartnerLLP2 2023-04-05 2024-03-31 OC446728 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC446728 e:PoundSterling 2023-04-05 2024-03-31 iso4217:GBP xbrli:pure
Registered number: OC446728













Jagger, Jones & Muzzlewhite LLP

Financial statements
Information for filing with the registrar

31 March 2024




 
Jagger, Jones & Muzzlewhite LLP


Balance sheet
At 31 March 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
1,680

  
1,680

Current assets
  

Debtors
 5 
465

Cash at bank and in hand
  
46,807

  
47,272

Creditors: amounts falling due within one year
 6 
(26,519)

Net current assets
  
 
 
20,753

Total assets less current liabilities
  
22,433

  

Net assets
  
22,433


Represented by:
  

Loans and other debts due to members within one year
  

Members' capital classified as a liability
  
22,433

  
22,433

  

  
22,433


Total members' interests
  

Loans and other debts due to members
  
22,433

Members' other interests
  
-

Members' surplus
  
22,433


1

 
Jagger, Jones & Muzzlewhite LLP

    
Balance sheet (continued)
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 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 4 October 2024.




B R T Jones
Designated member

Registered number: OC446728
The notes on pages 3 to 5 form part of these financial statements. 

2

 
Jagger, Jones & Muzzlewhite LLP
 
 

Notes to the financial statements
Year ended 31 March 2024

1.


General information

Jagger, Jones & Muzzlewhite LLP is a limited liability partnership incorporated in the United Kingdom and registered in England and Wales. The registered office is given in the information page of these financial statements. The nature of the partnership's operation and principle activity are disclosed in the members' report.

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ (FRS 102) and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

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.
The LLP divides profits and losses discretionarily. Discretionary divisions of profits or losses are recognised as amounts due to or from members, although may be used to offset amounts which have been drawn by members, which are recognised as loan assets repayable.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the following basis:.


Computer equipment
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

3

 
Jagger, Jones & Muzzlewhite LLP
 

 
Notes to the financial statements
Year ended 31 March 2024

2.Accounting policies (continued)

 
2.5

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 banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including members, during the period was 4.


4.


Tangible fixed assets





Computer equipment

£



Cost


Additions
2,800


Disposals
(560)



At 31 March 2024

2,240



Depreciation


Charge for the period
560



At 31 March 2024

560



Net book value



At 31 March 2024
1,680


5.


Debtors

2024
£


Trade debtors
465

465


4

 
Jagger, Jones & Muzzlewhite LLP
 
 

Notes to the financial statements
Year ended 31 March 2024

6.


Creditors: amounts falling due within one year

2024
£

Other taxation and social security
24,485

Other creditors
34

Accruals and deferred income
2,000

26,519


 
5