Acorah Software Products - Accounts Production 15.0.600 false true 28 February 2023 1 March 2022 false 1 March 2023 28 February 2024 28 February 2024 SO306904 Mr Stuart Mather Mrs Kirsty Mather iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SO306904 2023-02-28 SO306904 2024-02-28 SO306904 2023-03-01 2024-02-28 SO306904 frs-core:CurrentFinancialInstruments 2024-02-28 SO306904 frs-core:Non-currentFinancialInstruments 2024-02-28 SO306904 frs-core:FurnitureFittings 2024-02-28 SO306904 frs-core:FurnitureFittings 2023-03-01 2024-02-28 SO306904 frs-core:FurnitureFittings 2023-02-28 SO306904 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-28 SO306904 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-03-01 2024-02-28 SO306904 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-28 SO306904 frs-bus:LimitedLiabilityPartnershipLLP 2023-03-01 2024-02-28 SO306904 frs-bus:LimitedLiabilityPartnershipsSORP 2023-03-01 2024-02-28 SO306904 frs-bus:FilletedAccounts 2023-03-01 2024-02-28 SO306904 frs-bus:SmallEntities 2023-03-01 2024-02-28 SO306904 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-28 SO306904 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-28 SO306904 frs-countries:Scotland 2023-03-01 2024-02-28 SO306904 frs-bus:PartnerLLP1 2023-03-01 2024-02-28 SO306904 frs-bus:PartnerLLP2 2023-03-01 2024-02-28 SO306904 2022-02-28 SO306904 2023-02-28 SO306904 2022-03-01 2023-02-28 SO306904 frs-core:CurrentFinancialInstruments 2023-02-28 SO306904 frs-core:Non-currentFinancialInstruments 2023-02-28
Registered number: SO306904
Casa Fresa Holdings LLP
Unaudited Financial Statements
For The Year Ended 28 February 2024
First Base Accountants
Pavilion 2
Castlecraig Business Park
Stirling
FK7 7SH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SO306904
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 287,689 290,251
287,689 290,251
CURRENT ASSETS
Debtors 5 362,694 135,468
Cash at bank and in hand 15,380 10,679
378,074 146,147
Creditors: Amounts Falling Due Within One Year 6 (2,971 ) (2,970 )
NET CURRENT ASSETS (LIABILITIES) 375,103 143,177
TOTAL ASSETS LESS CURRENT LIABILITIES 662,792 433,428
Creditors: Amounts Falling Due After More Than One Year 7 (396,767 ) (298,008 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 266,025 135,420
REPRESENTED BY:
Equity
Members' other interests
Members' capital 266,025 135,420
266,025 135,420
TOTAL MEMBERS' INTEREST
Amounts due from members (354,821) (131,676)
Members' other interests 266,025 135,420
(88,796) 3,744
Page 1
Page 2
For the year ending 28 February 2024 the LLP 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 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Mr Stuart Mather
Designated Member
27/11/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Casa Fresa Holdings LLP is a limited liability partnership, incorporated in Scotland, registered number SO306904 . The Registered Office is 64c Union Street, Broughty Ferry, Dundee, DD5 2AU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Nil Charge
Fixtures & Fittings 25% Reducing Balance
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2023 280,000 18,224 298,224
As at 28 February 2024 280,000 18,224 298,224
Depreciation
As at 1 March 2023 - 7,973 7,973
Provided during the period - 2,562 2,562
As at 28 February 2024 - 10,535 10,535
Net Book Value
As at 28 February 2024 280,000 7,689 287,689
As at 1 March 2023 280,000 10,251 290,251
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 150 150
VAT 7,723 3,642
Amounts due from members 354,821 131,676
362,694 135,468
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 -
Accruals and deferred income 2,970 2,970
2,971 2,970
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 124,594 130,000
Other loans 272,173 168,008
396,767 298,008
Page 4