Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falsetrueNo description of principal activity33trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC364578 2023-04-01 2024-03-31 OC364578 2022-04-01 2023-03-31 OC364578 2024-03-31 OC364578 2023-03-31 OC364578 c:PlantMachinery 2024-03-31 OC364578 c:PlantMachinery 2023-03-31 OC364578 c:PlantMachinery c:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 OC364578 c:OfficeEquipment 2024-03-31 OC364578 c:OfficeEquipment 2023-03-31 OC364578 c:OfficeEquipment c:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 OC364578 c:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 OC364578 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC364578 c:CurrentFinancialInstruments c:WithinOneYear 2023-03-31 OC364578 d:FRS102 2023-04-01 2024-03-31 OC364578 d:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 OC364578 d:FullAccounts 2023-04-01 2024-03-31 OC364578 d:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC364578 d:PartnerLLP2 2023-04-01 2024-03-31 OC364578 c:FurtherSpecificReserve2ComponentTotalEquity 2024-03-31 OC364578 c:FurtherSpecificReserve2ComponentTotalEquity 2023-03-31 OC364578 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: OC364578









BDG SPARKES PORTER LLP








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
BDG SPARKES PORTER LLP
 
 
  
ACCOUNTANTS' REPORT TO THE MEMBERS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BDG SPARKES PORTER LLP
FOR THE YEAR ENDED 31 MARCH 2024

You consider that the LLP is exempt from an audit for the year ended 31 March 2024. You have acknowledged, on the Balance Sheet, your responsibilities for ensuring that the LLP keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the LLP and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the financial statements on pages 7 from the accounting records of the LLP and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these financial statements.

  



Wagner Accountants Limited
 
Chartered Accountants
  
71-75 Shelton Street
London
WC2H 9JQ
 28 November 2024
Page 1

 
BDG SPARKES PORTER LLP
REGISTERED NUMBER: OC364578

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
7,485
8,905

  
7,485
8,905

Current assets
  

Debtors
 5 
156,839
159,548

Cash at bank and in hand
  
53,314
43,071

  
210,153
202,619

Creditors: Amounts Falling Due Within One Year
6 
(158,245)
(151,512)

Net current assets
  
 
 
51,908
 
 
51,107

Total assets less current liabilities
  
59,393
60,012

  

Net assets
  
59,393
60,012


Represented by:
  

Loans and other debts due to members within one year
  

Members' other interests
  

Other reserves classified as equity
  
59,393
60,012

  
 
59,393
 
60,012

  
59,393
60,012


Total members' interests
  

Members' other interests
  
59,393
60,012

  
59,393
60,012

Page 2

 
BDG SPARKES PORTER LLP
REGISTERED NUMBER: OC364578
    
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 by: 






................................................
Mr Ross Blanchflower
Designated member

Date: 28 November 2024

The notes on pages 5 to 7 form part of these financial statements.

Page 3

 
BDG SPARKES PORTER LLP
 

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




EQUITY
Members' other interests
Other reserves
Total

£
£

Balance at 31 March 2023
60,012
60,012

Profit for the year available for discretionary division among members
 
235,394
235,394

Members' interests after profit for the year
295,406
295,406

Other division of profits
(236,013)
(236,013)

Balance at 31 March 2024 
59,393
59,393

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 4

 
BDG SPARKES PORTER LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Limited Liability Partnership (LLP) Registered in EW - England and Wales. 

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 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".

The following principal accounting policies have been applied:

 
2.2

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:

  
2.3

Pension Costs

The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

 
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 straight-line method.



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.

 
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.

Page 5

 
BDG SPARKES PORTER LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.6

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.


Information in relation to members

2024
2023
No
No



The average number of members during the year
3
3

3
3


4.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
9,222
15,324
24,546



At 31 March 2024

9,222
15,324
24,546



Depreciation


At 1 April 2023
9,222
6,419
15,641


Charge for the year 
-
1,420
1,420



At 31 March 2024

9,222
7,839
17,061



Net book value



At 31 March 2024
-
7,485
7,485



At 31 March 2023
-
8,905
8,905

Page 6

 
BDG SPARKES PORTER LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors: amounts falling due within one year

2024
2023
£
£



Trade debtors
152,993
146,231

Other debtors
-
2

Prepayments and accrued income
3,846
13,315

156,839
159,548


6.


Creditors: Amounts falling due within one year

2024
2023
£
£



Bank Loans
26,667
35,852

Trade creditors
113,433
99,799

Other taxation and social security
17,408
10,476

Accruals and deferred income
-
2,181

Other creditors
737
3,204

158,245
151,512


7.


Pension Contributions

2024
2023
£
£



Pension contributions
2,902
1,735

2,902
1,735

 
Page 7