Caseware UK (AP4) 2023.0.135 2023.0.135 2022-08-312022-08-313The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity2021-09-01false3truetrue OC428505 2021-09-01 2022-08-31 OC428505 2020-09-01 2021-08-31 OC428505 2022-08-31 OC428505 2021-08-31 OC428505 c:CurrentFinancialInstruments 2022-08-31 OC428505 c:CurrentFinancialInstruments 2021-08-31 OC428505 c:CurrentFinancialInstruments c:WithinOneYear 2022-08-31 OC428505 c:CurrentFinancialInstruments c:WithinOneYear 2021-08-31 OC428505 d:FRS102 2021-09-01 2022-08-31 OC428505 d:AuditExempt-NoAccountantsReport 2021-09-01 2022-08-31 OC428505 d:FullAccounts 2021-09-01 2022-08-31 OC428505 d:LimitedLiabilityPartnershipLLP 2021-09-01 2022-08-31 OC428505 6 2021-09-01 2022-08-31 OC428505 d:PartnerLLP1 2021-09-01 2022-08-31 OC428505 c:OtherCapitalInstrumentsClassifiedAsEquity 2022-08-31 OC428505 c:OtherCapitalInstrumentsClassifiedAsEquity 2021-08-31 OC428505 c:FurtherSpecificReserve3ComponentTotalEquity 2022-08-31 OC428505 c:FurtherSpecificReserve3ComponentTotalEquity 2021-08-31 iso4217:GBP xbrli:pure

Registered number: OC428505









MELBURG GBP LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2022

 
MELBURG GBP LLP
REGISTERED NUMBER: OC428505

BALANCE SHEET
AS AT 31 AUGUST 2022

2022
2021
Note
£
£

Fixed assets
  

Investments
 4 
-
443,802

  
-
443,802

Current assets
  

Debtors: amounts falling due within one year
 5 
1,613,345
39,777

  
1,613,345
39,777

Creditors: Amounts Falling Due Within One Year
 6 
(6,000)
(6,000)

Net current assets
  
 
 
1,607,345
 
 
33,777

Total assets less current liabilities
  
1,607,345
477,579

  

Net assets
  
1,607,345
477,579


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 7 
1,607,342
477,576

  
1,607,342
477,576

Members' other interests
  

Members' capital classified as equity

  

3
3

  
 
3
 
3

  
1,607,345
477,579


Total members' interests
  

Loans and other debts due to members
 7 
1,607,342
477,576

Members' other interests
  
3
3

  
1,607,345
477,579


Page 1

 
MELBURG GBP LLP
REGISTERED NUMBER: OC428505
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2022

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 by: 




J C Burgess
Designated member

Date: 29 January 2025

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

Melburg GBP 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

 
MELBURG GBP LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022

1.


General information

Melburg GBP LLP ("the LLP") is a limited liability partnership, incorporated in England & Wales (registered number: OC428505). 
The registered office of the LLP is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH, and the principal place of business address is 7 Trebeck Street, London, W1J 7LU. 
The financial statements are presented in Sterling, which is the functional currency of the LLP.

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

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

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.

 
2.5

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

 
MELBURG GBP LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022

2.Accounting policies (continued)

 
2.6

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.

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2021 - 3).


4.


Fixed asset investments





Unlisted investments

£





At 1 September 2021
443,802


Disposals
(443,802)



At 31 August 2022
-





5.


Debtors

2022
2021
£
£


Other debtors
1,613,345
39,777

1,613,345
39,777


Page 4

 
MELBURG GBP LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022

6.


Creditors: Amounts falling due within one year

2022
2021
£
£

Accruals and deferred income
6,000
6,000

6,000
6,000



7.


Loans and other debts due to members


2022
2021
£
£



Other amounts due to members
1,607,342
477,576

1,607,342
477,576

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

2022
2021
£
£



Falling due within one year
1,607,342
477,576

1,607,342
477,576

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


8.


Fixed charges

A fixed charge is held by Europa UK Debt (Lux) II S.Á.R.L. over the partnership in relation to debt issued to Janelas LLP.

 
Page 5