Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30falseNo description of principal activity2023-05-01false22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC398837 2023-05-01 2024-04-30 OC398837 2022-05-01 2023-04-30 OC398837 2024-04-30 OC398837 2023-04-30 OC398837 c:PlantMachinery 2023-05-01 2024-04-30 OC398837 c:PlantMachinery 2024-04-30 OC398837 c:PlantMachinery 2023-04-30 OC398837 c:PlantMachinery c:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 OC398837 c:CurrentFinancialInstruments 2024-04-30 OC398837 c:CurrentFinancialInstruments 2023-04-30 OC398837 c:Non-currentFinancialInstruments 2024-04-30 OC398837 c:Non-currentFinancialInstruments 2023-04-30 OC398837 c:CurrentFinancialInstruments c:WithinOneYear 2024-04-30 OC398837 c:CurrentFinancialInstruments c:WithinOneYear 2023-04-30 OC398837 c:Non-currentFinancialInstruments c:AfterOneYear 2024-04-30 OC398837 c:Non-currentFinancialInstruments c:AfterOneYear 2023-04-30 OC398837 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2024-04-30 OC398837 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2023-04-30 OC398837 c:Non-currentFinancialInstruments c:BetweenTwoFiveYears 2024-04-30 OC398837 c:Non-currentFinancialInstruments c:BetweenTwoFiveYears 2023-04-30 OC398837 d:FRS102 2023-05-01 2024-04-30 OC398837 d:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 OC398837 d:FullAccounts 2023-05-01 2024-04-30 OC398837 d:LimitedLiabilityPartnershipLLP 2023-05-01 2024-04-30 OC398837 c:WithinOneYear 2024-04-30 OC398837 c:WithinOneYear 2023-04-30 OC398837 c:BetweenOneFiveYears 2024-04-30 OC398837 c:BetweenOneFiveYears 2023-04-30 OC398837 d:PartnerLLP2 2023-05-01 2024-04-30 OC398837 c:EntityControlledByKeyManagementPersonnel1 2023-05-01 2024-04-30 OC398837 c:EntityControlledByKeyManagementPersonnel1 2024-04-30 OC398837 c:EntityControlledByKeyManagementPersonnel2 2023-05-01 2024-04-30 OC398837 c:EntityControlledByKeyManagementPersonnel2 2024-04-30 iso4217:GBP xbrli:pure

Registered number: OC398837









DORE TO DOOR WAREHOUSING LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
DORE TO DOOR WAREHOUSING LLP
REGISTERED NUMBER: OC398837

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
19,975
23,906

  
19,975
23,906

Current assets
  

Debtors: amounts falling due within one year
 5 
214,196
164,285

Cash at bank and in hand
 6 
385,851
259,261

  
600,047
423,546

Creditors: amounts falling due within one year
 7 
(561,522)
(288,600)

Net current assets
  
 
 
38,525
 
 
134,946

Total assets less current liabilities
  
58,500
158,852

Creditors: amounts falling due after more than one year
 8 
(20,000)
(30,000)

  
38,500
128,852

  

Net assets
  
38,500
128,852


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
  
38,500
128,852

  
38,500
128,852


Total members' interests
  

Loans and other debts due to members
  
38,500
128,852

  
38,500
128,852


Page 1

 
DORE TO DOOR WAREHOUSING LLP
REGISTERED NUMBER: OC398837
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 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 28 January 2025.




D Dore
Designated member

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
DORE TO DOOR WAREHOUSING LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Dore to Door Warehousing LLP is a Limited Liability Partnership, incorporated in England and Wales. The address of the registered office is Unit 5, Mercury Centre, Central Way, Feltham, England, TW14 0RN.
The LLP specialises in warehousing and storage.

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

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:

Rendering of services
Revenue from a contract to provide services is recognised in the year 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 reporting date can be measured reliably; and
• the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the LLP as lessee

Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight line basis over the lease term

 
2.4

Finance costs

Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
DORE TO DOOR WAREHOUSING LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 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 the Statement of comprehensive income.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided on the following basis:

Plant and machinery
-
10%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.

 
2.7

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.

 
2.8

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.

 
2.9

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 4

 
DORE TO DOOR WAREHOUSING LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





Plant and machinery

£



Cost 


At 1 May 2023
43,100


Additions
392



At 30 April 2024

43,492



Depreciation


At 1 May 2023
19,194


Charge for the year
4,323



At 30 April 2024

23,517



Net book value



At 30 April 2024
19,975



At 30 April 2023
23,906


5.


Debtors

2024
2023
£
£


Trade debtors
196,325
160,769

Other debtors
17,871
-

Prepayments and accrued income
-
3,516

214,196
164,285


Page 5

 
DORE TO DOOR WAREHOUSING LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
385,851
259,261

385,851
259,261



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Trade creditors
10,631
3,994

Other taxation and social security
-
15,481

Other creditors
499,433
209,326

Accruals and deferred income
41,458
49,799

561,522
288,600



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
20,000
30,000

20,000
30,000


Page 6

 
DORE TO DOOR WAREHOUSING LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,000
10,000

Amounts falling due 1-2 years

Bank loans
10,000
10,000

Amounts falling due 2-5 years

Bank loans
10,000
20,000


30,000
40,000



10.


Commitments under operating leases

At 30 April 2024 the LLP had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
25,140
-

Later than 1 year and not later than 5 years
37,709
-

62,849
-


11.


Related party transactions

Included in amounts due to members is an amount of £38,500 (2023 - £128,852) owed to designated members. There is no interest accruing on this amount.
 
Dore to Door Specialist Handling Limited is a company under common control. During the year, the LLP was charged £198,315 (2023 - £164,392) for staff costs, £35,163 (2023 - £38,809) for premises expenses, and management charges of £Nil (2023 - £100,000). During the year the LLP charged the company £42,000 (2023 - £42,000) for rent. At the year end, an amount of £499,433 (2023 - £209,326) was due to the company.


12.


Controlling party

The ultimate controlling parties are the members.

 
Page 7