Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-3132023-04-01falsetruefalseNo description of principal activity3trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC333356 2023-04-01 2024-03-31 OC333356 2022-04-01 2023-03-31 OC333356 2024-03-31 OC333356 2023-03-31 OC333356 c:CurrentFinancialInstruments 2024-03-31 OC333356 c:CurrentFinancialInstruments 2023-03-31 OC333356 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC333356 c:CurrentFinancialInstruments c:WithinOneYear 2023-03-31 OC333356 d:FRS102 2023-04-01 2024-03-31 OC333356 d:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC333356 d:FullAccounts 2023-04-01 2024-03-31 OC333356 d:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC333356 d:PartnerLLP1 2023-04-01 2024-03-31 OC333356 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC333356 c:FurtherSpecificReserve3ComponentTotalEquity 2023-03-31 OC333356 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: OC333356









CURB LARRY LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
CURB LARRY LLP
REGISTERED NUMBER: OC333356

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
17,003
23,029

Cash at bank and in hand
 5 
2,472
27,496

  
19,475
50,525

Creditors: Amounts Falling Due Within One Year
 6 
(3,380)
(7,880)

Net current assets
  
 
 
16,095
 
 
42,645

Total assets less current liabilities
  
16,095
42,645

  

Net assets
  
16,095
42,645


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 7 
16,095
42,645

  
16,095
42,645

  

  
16,095
42,645


Total members' interests
  

Loans and other debts due to members
 7 
16,095
42,645

  
16,095
42,645

Page 1

 
CURB LARRY LLP
REGISTERED NUMBER: OC333356
    
STATEMENT OF FINANCIAL POSITION (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 on 26 November 2024.




T English
Designated member

The notes on pages 3 to 5 form part of these financial statements.

Curb Larry 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

 
CURB LARRY LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Curb Larry LLP is a limited liability partnership incorporated in England and Wales, registration number OC333356. It's registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The Company's functional and presentation currency is GBP. The principal place of business is 101 New Cavendish Street, London.

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.

The following principal accounting policies have been applied:

 
2.2

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 .

 
2.3

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.

 
2.4

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.

 
2.5

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.

Page 3

 
CURB LARRY LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Debtors

2024
2023
£
£


Trade debtors
-
167

Other debtors
15,651
18,831

Prepayments and accrued income
1,353
1,372

Tax recoverable
-
2,660

17,004
23,030



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
2,472
27,496

2,472
27,496



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
4,217

Amounts owed to group undertakings
-
751

Other taxation and social security
630
-

Accruals and deferred income
2,750
2,912

3,380
7,880


Page 4

 
CURB LARRY LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Loans and other debts due to members


2024
2023
£
£



Other amounts due to members
16,095
42,645

16,095
42,645

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

2024
2023
£
£



Falling due within one year
16,095
42,645

16,095
42,645

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

 
Page 5