Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity66true OC430402 2023-04-01 2024-03-31 OC430402 2022-04-01 2023-03-31 OC430402 2024-03-31 OC430402 2023-03-31 OC430402 c:CurrentFinancialInstruments 2024-03-31 OC430402 c:CurrentFinancialInstruments 2023-03-31 OC430402 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC430402 c:CurrentFinancialInstruments c:WithinOneYear 2023-03-31 OC430402 d:FRS102 2023-04-01 2024-03-31 OC430402 d:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC430402 d:FullAccounts 2023-04-01 2024-03-31 OC430402 d:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC430402 2 2023-04-01 2024-03-31 OC430402 d:PartnerLLP1 2023-04-01 2024-03-31 OC430402 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC430402 c:OtherCapitalInstrumentsClassifiedAsEquity 2023-03-31 OC430402 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC430402 c:FurtherSpecificReserve3ComponentTotalEquity 2023-03-31 OC430402 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: OC430402










MANSE OPUS ANSTY (PLOT 1B) LLP








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
MANSE OPUS ANSTY (PLOT 1B) LLP
 

CONTENTS



Page
Balance Sheet
1 - 2
Reconciliation of Members' Interests
3
Notes to the Financial Statements
4 - 7


 
MANSE OPUS ANSTY (PLOT 1B) LLP
REGISTERED NUMBER: OC430402

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
490,947
1,216,370

Cash at bank and in hand
 5 
458,116
1,485,070

  
949,063
2,701,440

Creditors: Amounts Falling Due Within One Year
 6 
(733,286)
(1,076,824)

Net current assets
  
 
 
215,777
 
 
1,624,616

Total assets less current liabilities
  
215,777
1,624,616

  

Net assets
  
215,777
1,624,616


Represented by:
  

Loans and other debts due to members within one year
  

Members' capital classified as a liability
  
-
50,982

Other amounts
 7 
215,677
1,573,534

  
215,677
1,624,516

Members' other interests
  

Members' capital classified as equity
  
100
100

  
 
100
 
100

  
215,777
1,624,616


Total members' interests
  

Loans and other debts due to members
 7 
215,677
1,624,516

Members' other interests
  
100
100

  
215,777
1,624,616


Page 1

 
MANSE OPUS ANSTY (PLOT 1B) LLP
REGISTERED NUMBER: OC430402
    
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 on 4 December 2024.




................................................
C A Allen
 On behalf of Fiera Real Estate UK Limited
Designated member

Page 2

 
MANSE OPUS ANSTY (PLOT 1B) LLP
 

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







EQUITY
Members' other interests
DEBT
Loans and other debts due to members less any amounts due from members in debtors
Total members' interests
Members' capital (classified as equity)
Total
Members' capital (classified as debt)
Members' current account
Total
Total

£
£
£
£
£
£

Amounts due to members 
50,982
588,772
639,754


Amounts due from members 

-
-


Balance at 1 April 2022 
100
100
50,982
588,772
639,754
639,854

Members' remuneration charged as an expense
 
-
-
-
2,109,172
2,109,172
2,109,172

Members' interests after profit for the year
100
100
50,982
2,697,944
2,748,926
2,749,026

Drawings on account and distribution of profit
 
-
-
-
(1,124,410)
(1,124,410)
(1,124,410)

Amounts due to members
 


50,982
1,573,534
1,624,516


Balance at 31 March 2023
100
100
50,982
1,573,534
1,624,516
1,624,616

Members' remuneration charged as an expense
 
-
-
-
34,911
34,911
34,911

Members' interests after profit for the year
100
100
50,982
1,608,445
1,659,427
1,659,527

Repayment of capital
-
-
(50,982)
-
(50,982)
(50,982)

Drawings on account and distribution of profit
 
-
-
-
(1,392,768)
(1,392,768)
(1,392,768)

Amounts due to members
 


215,677
215,677


Balance at 31 March 2024 
100
100
-
215,677
215,677
215,777

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 3

 
MANSE OPUS ANSTY (PLOT 1B) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Manse Opus Ansty (Plot 1B) LLP is a private limited liability partnership, registered in England and Wales, registration number OC430402. The address of its registered office is Third Floor Queensberry House, 3 Old Burlington Street, London, W1S 3AE.

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 Section 1A of 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

Going concern

The financial statements have been prepared on the going concern basis as the members believe that the LLP has adequate resources to meet its liabilities as they fall due for payments for at least 12 months from the date of approval of these financial statements.

 
2.3

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:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the LLP will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

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

Page 4

 
MANSE OPUS ANSTY (PLOT 1B) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.

 
2.9

Financial instruments

The LLP has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the LLP's Balance Sheet when the LLP becomes party to the contractual provisions of the instrument. 
 
Page 5

 
MANSE OPUS ANSTY (PLOT 1B) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.9
Financial instruments (continued)


Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The LLP's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the LLP after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Members

The average number of members during the year was 6 (2023: 6).


4.


Debtors

2024
2023
£
£


Trade debtors
209,269
912,515

Other debtors
11,386
2,328

Amounts due from members
100
100

Amounts recoverable under contracts
270,192
301,427
Page 6

 
MANSE OPUS ANSTY (PLOT 1B) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.Debtors (continued)


490,947
1,216,370



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
458,116
1,485,070



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
53,638
56,401

Other taxation and social security
-
718,586

Other creditors
343,616
297,234

Accruals and deferred income
336,032
4,603

733,286
1,076,824



7.


Loans and other debts due to members


2024
2023
£
£



Members' capital treated as debt
-
50,982

Amounts due to/(from) members in respect of profit/(loss)
215,677
1,573,534

215,677
1,624,516



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

 
Page 7