Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-310No description of principal activity2023-04-01false0falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC414265 2023-03-31 OC414265 2023-04-01 2024-03-31 OC414265 2022-01-01 2022-12-31 OC414265 2024-03-31 OC414265 2022-12-31 OC414265 c:CurrentFinancialInstruments 2024-03-31 OC414265 c:CurrentFinancialInstruments 2022-12-31 OC414265 c:CurrentFinancialInstruments 2 2024-03-31 OC414265 c:CurrentFinancialInstruments 2 2022-12-31 OC414265 c:Non-currentFinancialInstruments 2024-03-31 OC414265 c:Non-currentFinancialInstruments 2022-12-31 OC414265 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC414265 c:CurrentFinancialInstruments c:WithinOneYear 2022-12-31 OC414265 e:FRS102 2023-04-01 2024-03-31 OC414265 e:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC414265 e:FullAccounts 2023-04-01 2024-03-31 OC414265 e:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC414265 2 2023-04-01 2024-03-31 OC414265 6 2023-04-01 2024-03-31 OC414265 e:PartnerLLP1 2023-04-01 2024-03-31 OC414265 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC414265 c:OtherCapitalInstrumentsClassifiedAsEquity 2022-12-31 OC414265 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC414265 c:FurtherSpecificReserve3ComponentTotalEquity 2022-12-31 OC414265 f:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: OC414265









TAURUS TRIPLICATA LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
TAURUS TRIPLICATA LLP
REGISTERED NUMBER: OC414265

BALANCE SHEET
AS AT 31 MARCH 2024

31.03.24
31.12.22
Note
£
£

Fixed assets
  

Investments
  
25
25

  
25
25

Current assets
  

Debtors: amounts falling due after more than one year
 4 
667,499
692,511

Debtors: amounts falling due within one year
 4 
2,141
144,089

Cash at bank and in hand
 5 
22,171
-

  
691,811
836,600

Creditors: Amounts Falling Due Within One Year
  
(9,300)
-

Net current assets
  
 
 
682,511
 
 
836,600

Total assets less current liabilities
  
682,536
836,625

  

Net assets
  
682,536
836,625


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 7 
682,511
836,600

  
682,511
836,600

Members' other interests
  

Members' capital classified as equity
  
25
25

  
 
25
 
25

  
682,536
836,625


Total members' interests
  

Amounts due from members (included in debtors)
 4 
(2,141)
(2,141)

Loans and other debts due to members
 7 
682,511
836,600

Members' other interests
  
25
25

  
680,395
834,484


Page 1

 
TAURUS TRIPLICATA LLP
REGISTERED NUMBER: OC414265
    
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 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 by: 




A Komarov
Designated member

Date: 3 December 2024

The notes on pages 3 to 6 form part of these financial statements.

Taurus Triplicata 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

 
TAURUS TRIPLICATA LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Taurus Triplicata LLP is a limited liability partnership incorporated in England and Wales (registered number: OC414265). The registered office address is 3rd Floor, 120 Baker Street, London, W1U 6TU. The principal acitivty of the LLP is that of a holding entity.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the LLP's accounting policies.

The following principal accounting policies have been applied:

 
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.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

 
2.3

Interest income

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

Page 3

 
TAURUS TRIPLICATA LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted LLP shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.6

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.

 
2.7

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.

 
2.8

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.


Employees

The entity has no employees.

Page 4

 
TAURUS TRIPLICATA LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Debtors

31.03.24
31.12.22
£
£

Due after more than one year

Other debtors
667,499
692,511

667,499
692,511


2024
2022
£
£

Due within one year

Other debtors
-
141,948

Amounts due from members
2,141
2,141

2,141
144,089



5.


Cash and cash equivalents

31.03.24
31.12.22
£
£

Cash at bank and in hand
22,171
-

22,171
-



6.


Creditors: Amounts falling due within one year

31.03.24
31.12.22
£
£

Accruals and deferred income
9,300
-

9,300
-


Page 5

 
TAURUS TRIPLICATA LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Loans and other debts due to members


31.03.24
31.12.22
£
£



Other amounts due to members
682,511
836,600

682,511
836,600

Loans and other debts due to members may be further analysed as follows:

31.03.24
31.12.22
£
£



Falling due within one year
682,511
836,600

682,511
836,600

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.

 
Page 6