Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-300false2023-05-01No description of principal activity0truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC336518 2023-05-01 2024-04-30 OC336518 2022-05-01 2023-04-30 OC336518 2024-04-30 OC336518 2023-04-30 OC336518 c:Buildings c:ShortLeaseholdAssets 2023-05-01 2024-04-30 OC336518 c:Buildings c:ShortLeaseholdAssets 2024-04-30 OC336518 c:Buildings c:ShortLeaseholdAssets 2023-04-30 OC336518 c:CurrentFinancialInstruments 2024-04-30 OC336518 c:CurrentFinancialInstruments 2023-04-30 OC336518 c:CurrentFinancialInstruments c:WithinOneYear 2024-04-30 OC336518 c:CurrentFinancialInstruments c:WithinOneYear 2023-04-30 OC336518 d:FRS102 2023-05-01 2024-04-30 OC336518 d:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 OC336518 d:FullAccounts 2023-05-01 2024-04-30 OC336518 d:LimitedLiabilityPartnershipLLP 2023-05-01 2024-04-30 OC336518 d:PartnerLLP1 2023-05-01 2024-04-30 OC336518 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-04-30 OC336518 c:OtherCapitalInstrumentsClassifiedAsEquity 2023-04-30 OC336518 c:FurtherSpecificReserve2ComponentTotalEquity 2024-04-30 OC336518 c:FurtherSpecificReserve2ComponentTotalEquity 2023-04-30 OC336518 c:FurtherSpecificReserve3ComponentTotalEquity 2024-04-30 OC336518 c:FurtherSpecificReserve3ComponentTotalEquity 2023-04-30 OC336518 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: OC336518









BIDDULPH LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
BIDDULPH LLP
REGISTERED NUMBER: OC336518

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1
1

  
1
1

Current assets
  

Debtors: amounts falling due within one year
 5 
-
88,391

Cash at bank and in hand
 6 
6
6

  
6
88,397

Creditors: Amounts Falling Due Within One Year
 7 
-
(3,000)

Net current assets
  
 
 
6
 
 
85,397

Total assets less current liabilities
  
7
85,398

  

Net assets
  
7
85,398


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 8 
2,161
87,552

  
2,161
87,552

Members' other interests
  

Members' capital classified as equity
  
200
200

Other reserves classified as equity
  
(2,354)
(2,354)

  
 
(2,154)
 
(2,154)

  
7
85,398


Total members' interests
  

Loans and other debts due to members
 8 
2,161
87,552

Members' other interests
  
(2,154)
(2,154)

  
7
85,398


Page 1

 
BIDDULPH LLP
REGISTERED NUMBER: OC336518
    
BALANCE SHEET (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 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: 




David Cox
Designated member

Date: 31 January 2025

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

Biddulph 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

 
BIDDULPH LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Biddulph LLP is a Limited Liability Partnership incorporated in England and Wales under the Companies Act 2006. The registered office address is Waverley, Chenies Road, Chorelywood, Rickmansworth, Hertfordshire, WD3 5LU.

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

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 charged so as to allocate the cost of assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Land and buildings leasehold
-
No depreciation

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 profit or loss.

 
2.3

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.

 
2.4

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.

Page 3

 
BIDDULPH LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
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.


3.


Employees




The entity has no employees.

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).


4.


Tangible fixed assets





Short-term leasehold property

£



Cost or valuation


At 1 May 2023
1



At 30 April 2024

1






Net book value



At 30 April 2024
1



At 30 April 2023
1

Page 4

 
BIDDULPH LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

5.


Debtors

2024
2023
£
£


Other debtors
-
88,391

-
88,391



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
6
6

6
6



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
-
3,000

-
3,000


Page 5

 
BIDDULPH LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

8.


Loans and other debts due to members


2024
2023
£
£



Other amounts due to members
2,161
87,552

2,161
87,552

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

2024
2023
£
£



Falling due within one year
2,161
87,552

2,161
87,552

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


9.


Related party transactions

At the year end £nil (2023: £88,391) was owed to Biddulph LLP by Biddulph (Buckinghamshire) Limited, a company formerly under common control.

Page 6