Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30falsefalse2023-01-01No description of principal activity00falsetrue OC442283 2023-01-01 2024-04-30 OC442283 2022-05-13 2022-12-31 OC442283 2024-04-30 OC442283 2022-12-31 OC442283 c:CurrentFinancialInstruments 2024-04-30 OC442283 c:CurrentFinancialInstruments 2022-12-31 OC442283 c:CurrentFinancialInstruments c:WithinOneYear 2024-04-30 OC442283 c:CurrentFinancialInstruments c:WithinOneYear 2022-12-31 OC442283 d:FRS102 2023-01-01 2024-04-30 OC442283 d:AuditExempt-NoAccountantsReport 2023-01-01 2024-04-30 OC442283 d:FullAccounts 2023-01-01 2024-04-30 OC442283 d:LimitedLiabilityPartnershipLLP 2023-01-01 2024-04-30 OC442283 2 2023-01-01 2024-04-30 OC442283 d:PartnerLLP1 2023-01-01 2024-04-30 OC442283 e:PoundSterling 2023-01-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: OC442283










SANDWICHES TOURING LLP








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2024

 
SANDWICHES TOURING LLP
REGISTERED NUMBER: OC442283

BALANCE SHEET
AS AT 30 APRIL 2024

30 April
31 December
2024
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
3,432,237
1,976,754

Cash at bank and in hand
 5 
11,383,204
435,344

  
14,815,441
2,412,098

Creditors: Amounts Falling Due Within One Year
 6 
(4,332,521)
(2,412,098)

Net current assets
  
 
 
10,482,920
 
 
-


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 7 
10,482,920
-


Total members' interests
  

Loans and other debts due to members
 7 
10,482,920
-


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 10 October 2024.




D Gahan
Designated member

The notes on pages 3 to 6 form part of these financial statements.
Page 1

 
SANDWICHES TOURING LLP
REGISTERED NUMBER: OC442283
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024


Sandwiches Touring 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

 
SANDWICHES TOURING LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

1.


General information

Sandwiches Touring LLP is a limited liability partnership incorporated in the United Kingdom and registered in England and Wales. The LLP's registered office is 101 Cavendish Street, 1st Floor South, London W1W 6XH.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue 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 revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the LLP has transferred the significant risks and rewards of ownership to the buyer;
the LLP retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the LLP will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue 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 revenue 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.

 
2.3

Interest income

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

Page 3

 
SANDWICHES TOURING LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 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 .

 
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.

 
2.6

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.

 
2.7

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

 
SANDWICHES TOURING LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

4.


Debtors

30 April
31 December
2024
2022
£
£


Trade debtors
3,093,155
332,074

Other debtors
5,137
137,531

Prepayments and accrued income
333,945
1,507,149

3,432,237
1,976,754



5.


Cash and cash equivalents

30 April
31 December
2024
2022
£
£

Cash at bank and in hand
11,383,204
435,344



6.


Creditors: Amounts falling due within one year

30 April
31 December
2024
2022
£
£

Trade creditors
2,137,857
90,612

Other taxation and social security
7,716
-

Other creditors
889,896
718,289

Accruals and deferred income
1,297,052
1,603,197

4,332,521
2,412,098


Page 5

 
SANDWICHES TOURING LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

7.


Loans and other debts due to members


30 April
31 December
2024
2022
£
£



Other amounts due to members
10,482,920
-

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

30 April
31 December
2024
2022
£
£



Falling due within one year
10,482,920
-

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

 
Page 6