Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-310falsetruetrue2023-04-01trueNo description of principal activity0false OC328483 2023-04-01 2024-03-31 OC328483 2022-04-01 2023-03-31 OC328483 2024-03-31 OC328483 2023-03-31 OC328483 c:CurrentFinancialInstruments 2024-03-31 OC328483 c:CurrentFinancialInstruments 2023-03-31 OC328483 c:CurrentFinancialInstruments 2 2024-03-31 OC328483 c:CurrentFinancialInstruments 2 2023-03-31 OC328483 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC328483 c:CurrentFinancialInstruments c:WithinOneYear 2023-03-31 OC328483 e:EntityNoLongerTradingButTradedInPast 2023-04-01 2024-03-31 OC328483 e:FRS102 2023-04-01 2024-03-31 OC328483 e:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC328483 e:FullAccounts 2023-04-01 2024-03-31 OC328483 e:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC328483 e:PartnerLLP1 2023-04-01 2024-03-31 OC328483 e:PartnerLLP2 2023-04-01 2024-03-31 OC328483 f:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure


Registered number: OC328483












STARBOARD HOTELS TWO LLP
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

 

STARBOARD HOTELS TWO LLP

CONTENTS



Page
Information
 
1
Members' report
 
2
Balance sheet
 
3 - 4
Notes to the financial statements
 
5 - 7

 

STARBOARD HOTELS TWO LLP

INFORMATION




Designated Members
P A Callingham
Highvern Trustees Guernsey Limited


LLP registered number
OC328483

Registered office
Park House
10 Penn Road
Beaconsfield
Buckinghamshire
HP9 2LH

Accountants
Blick Rothenberg Limited
Chartered Accountants
16 Great Queen Street
Covent Garden
London
WC2B 5AH

Page 1

 

STARBOARD HOTELS TWO LLP
  
MEMBERS' REPORT
FOR THE YEAR ENDED 31 MARCH 2024

The members present their annual report together with the financial statements of Starboard Hotels Two LLP (the "LLP") for the year ended 31 March 2024
 

Principal activities
 
 
The LLP did not trade in the year.
 
 
Designated Members
 
 
The designated members during the year were as follows:
P A Callingham
Highvern Trustees Guernsey Limited
 

 
Members' capital and interests
 
 
No member is required to pay further capital into the business, subject to a decision of the members holding 60% or more of the voting rights.
Members are permitted to make drawings in anticipation of profits which will be allocated to them.
 
 

 
This report was approved by the members and signed on their behalf by: 






P A Callingham
Designated member

 
Date: 
27 January 2025
27 January 2025
Page 2


 
REGISTERED NUMBER:OC328483
STARBOARD HOTELS TWO LLP

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
836,383
836,383

Cash at bank and in hand
  
349
349

  
836,732
836,732

Creditors: Amounts Falling Due Within One Year
 4 
(136,732)
(136,732)

Net current assets
  
 
 
700,000
 
 
700,000

  

Net assets
  
700,000
700,000


Represented by:
  

Loans and other debts due to members within one year
  

Members' capital classified as a liability
  
700,000
700,000

  
700,000
700,000

  

  
700,000
700,000


Total members' interests
  

Amounts due from members (included in debtors)
 3 
(533,098)
(533,098)

Loans and other debts due to members
 5 
700,000
700,000

  
166,902
166,902

Page 3


 
REGISTERED NUMBER:OC328483
STARBOARD HOTELS TWO LLP
    
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 480 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 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: 




P A Callingham
Designated member

Date: 27 January 2025


The notes on pages 5 to 7 form part of these financial statements.
Page 4

 

STARBOARD HOTELS TWO LLP

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Starboard Hotels Two LLP is limited liability partnership incorporated in England. Its registered office is 10 Penn Road, Beaconsfield, Buckinghamshire, England, HP9 2LH.
The LLP was dormant (within the meaning of section 480 of the Companies Act 2006) throughout the year ended 31 March 2024. The LLP has not traded during the year or during the preceding financial year.
During these periods, the company received no income and incurred no expenditure and therefore made neither profit or loss.
The financial statements are presented in Sterling (£).

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland ('FRS102') and the Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships".
The LLP has taken advantage of the exemption in paragraph 35.10(m) and elected to retain its previous accounting policies for reported assets, liabilities and equity at the date of transition to FRS 102 until there is any change to those balances or the company undertakes any new transactions.

 
2.2

Going concern

After making inquiries, the members have a reasonable expectation that the LLP has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Page 5

 

STARBOARD HOTELS TWO LLP

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

  
2.3

Members' participation rights

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).
Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.
Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities.
Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the profit and loss account in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the balance sheet.
Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the profit and loss account and are equity appropriations in the balance sheet.
Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.


3.


Debtors

2024
2023
£
£


Other debtors
303,285
303,285

Amounts due from members
533,098
533,098

836,383
836,383



4.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
135,432
135,432

Accruals
1,300
1,300

136,732
136,732


Page 6

 

STARBOARD HOTELS TWO LLP

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Loans and other debts due to members


2024
2023
£
£



Members' capital treated as debt
700,000
700,000

700,000
700,000

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

2024
2023
£
£



Falling due within one year
700,000
700,000

700,000
700,000

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

Page 7