Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01No description of principal activityfalse00falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC427085 2023-04-01 2024-03-31 OC427085 2022-04-01 2023-03-31 OC427085 2024-03-31 OC427085 2023-03-31 OC427085 c:CurrentFinancialInstruments 2024-03-31 OC427085 c:CurrentFinancialInstruments 2023-03-31 OC427085 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC427085 c:CurrentFinancialInstruments c:WithinOneYear 2023-03-31 OC427085 d:FRS102 2023-04-01 2024-03-31 OC427085 d:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC427085 d:FullAccounts 2023-04-01 2024-03-31 OC427085 d:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC427085 2 2023-04-01 2024-03-31 OC427085 6 2023-04-01 2024-03-31 OC427085 d:PartnerLLP2 2023-04-01 2024-03-31 OC427085 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC427085 c:OtherCapitalInstrumentsClassifiedAsEquity 2023-03-31 OC427085 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: OC427085









WRENBRIDGE (AYLESFORD) LLP







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
WRENBRIDGE (AYLESFORD) LLP
REGISTERED NUMBER: OC427085

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Investments
  
1,500,000
-

  
1,500,000
-

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
62,101
138,946

Cash at bank and in hand
  
152,208
227,602

  
214,309
366,548

Creditors: amounts falling due within one year
 6 
(1,714,209)
(366,448)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
 
 
100
 
 
100

NET ASSETS
  
100
100


REPRESENTED BY:
  

LOANS AND OTHER DEBTS DUE TO MEMBERS WITHIN ONE YEAR
  

MEMBERS' OTHER INTERESTS
  

Members' capital classified as equity

  

100
100

  
 
100
 
100


TOTAL MEMBERS' INTERESTS
  

Members' other interests
  
100
100

  
100
100


Page 1

 
WRENBRIDGE (AYLESFORD) LLP
REGISTERED NUMBER: OC427085
    
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 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: 






B Coles on behalf of Wrenbridge Land
Designated member

Date: 30 January 2025

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

Page 2

 
WRENBRIDGE (AYLESFORD) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


GENERAL INFORMATION

Wrenbridge (Aylesford) LLP is a private limited partnership incorporated in England and Wales. Its registered office address is Third Floor Queensberry House, 3 Old Burlington Street, London, United Kingdom, W1S 3AE.
The LLP's functional and presentational currency is GBP.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the LLP's accounting policies.

The following principal accounting policies have been applied:

 
2.2

TURNOVER

Turnover comprises revenue recognised by the LLP in respect of property development services supplied during the year, exclusive of Value Added Tax and trade discounts.

 
2.3

INTEREST INCOME

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

 
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 .

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.

Page 3

 
WRENBRIDGE (AYLESFORD) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted LLP shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.6

DEBTORS

Short term debtors are measured at transaction price, 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.


3.


EMPLOYEES

The entity has no employees.


4.


FIXED ASSET INVESTMENTS





Unlisted investments

£



COST OR VALUATION


Additions
1,500,000



At 31 March 2024
1,500,000




Page 4

 
WRENBRIDGE (AYLESFORD) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


DEBTORS

2024
2023
£
£


Trade debtors
17,080
-

Amounts owed by joint ventures and associated undertakings
44,801
138,846

Other debtors
220
100

62,101
138,946



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
17,080
9,000

Amounts owed to joint ventures
1,682,777
205,153

Other taxation and social security
-
1,095

Other creditors
12,852
150,000

Accruals and deferred income
1,500
1,200

1,714,209
366,448


 
Page 5