Caseware UK (AP4) 2023.0.135 2023.0.135 2true5falsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-02-01No description of principal activity OC444285 2023-02-01 2024-04-05 OC444285 2022-10-17 2023-01-31 OC444285 2024-04-05 OC444285 2023-01-31 OC444285 c:ComputerEquipment 2023-02-01 2024-04-05 OC444285 c:ComputerEquipment 2024-04-05 OC444285 c:ComputerEquipment 2023-01-31 OC444285 c:ComputerEquipment c:OwnedOrFreeholdAssets 2023-02-01 2024-04-05 OC444285 c:CurrentFinancialInstruments 2024-04-05 OC444285 c:CurrentFinancialInstruments 2023-01-31 OC444285 c:CurrentFinancialInstruments c:WithinOneYear 2024-04-05 OC444285 c:CurrentFinancialInstruments c:WithinOneYear 2023-01-31 OC444285 d:FRS102 2023-02-01 2024-04-05 OC444285 d:AuditExempt-NoAccountantsReport 2023-02-01 2024-04-05 OC444285 d:FullAccounts 2023-02-01 2024-04-05 OC444285 d:LimitedLiabilityPartnershipLLP 2023-02-01 2024-04-05 OC444285 d:PartnerLLP4 2023-02-01 2024-04-05 OC444285 c:FurtherSpecificReserve3ComponentTotalEquity 2024-04-05 OC444285 c:FurtherSpecificReserve3ComponentTotalEquity 2023-01-31 iso4217:GBP xbrli:pure


















Iron Ladies Consulting LLP























Unaudited

Financial statements



For the period ended 5 April 2024



Registered number: OC444285

 
Iron Ladies Consulting LLP - Registered number: OC444285

Statement of financial position
As at 5 April 2024

As at
5 April
As at
5 April
As at 31 January
As at 31 January
2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 5 
1,148
-

  
1,148
-

Current assets
  

Debtors
  
11,851
84,541

Cash at bank and in hand
  
42,441
1,000

  
54,292
85,541

Creditors: amounts falling due within one year
 6 
(11,640)
(6,000)

Net current assets
  
 
 
42,652
 
 
79,541

Total assets less current liabilities
  
43,800
79,541

  

Net assets
  
43,800
79,541


Represented by:
  

Loans and other debts due to members within one year
  

Members' capital classified as a liability
  
(552,021)
(26,359)

Other amounts
 7 
595,821
105,900

  
43,800
79,541

  

  
43,800
79,541


Total members' interests
  

Loans and other debts due to members
 7 
43,800
79,541

  
43,800
79,541


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.
 
Page 1

 
Iron Ladies Consulting LLP - Registered number: OC444285

Statement of financial position (continued)
As at 5 April 2024


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 were approved and authorised for issue by the members and were signed on their behalf by: 




Dean Dorrell
Designated member

Date: 30 January 2025

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

Page 2

 
Iron Ladies Consulting LLP

 
Notes to the financial statements
For the period ended 5 April 2024

1.


General information

Iron Ladies Consulting LLP is a limited liability partnership incorporated in England and Wales. Its LLP registration number is OC444285. The registered office of the LLP is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

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 Republic of Ireland' ('FRS 102') and the Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships".
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

Foreign currency translation

Functional and presentation currency

The LLP's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Page 3

 
Iron Ladies Consulting LLP

Notes to the financial statements
For the period ended 5 April 2024

2.Accounting policies (continued)

 
2.3

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 period 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 end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

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, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
33%

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.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.6

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.7

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

 
Iron Ladies Consulting LLP

Notes to the financial statements
For the period ended 5 April 2024

2.Accounting policies (continued)

 
2.8

Financial instruments

The LLP only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from related and other third parties.

3.


Employees

The entity has no employees.


4.


Information in relation to members

The average number of members during the period was 5 (2023 - 5).

5.


Tangible fixed assets







Computer equipment

£



Cost 


Additions
1,403



At 5 April 2024

1,403



Depreciation


Charge for the period
255



At 5 April 2024

255



Net book value



At 5 April 2024
1,148



At 31 January 2023
-

Page 5

 
Iron Ladies Consulting LLP

 
Notes to the financial statements
For the period ended 5 April 2024

6.


Creditors: amounts falling due within one year

As at
5 April
As at 
31 January
2024
2023
£
£

Accruals
11,640
6,000

11,640
6,000



7.


Loans and other debts due to members


As at
5 April
As at
31 January
2024
2023
£
£



Members' capital treated as debt
(552,021)
(26,359)

Other amounts due to members
595,821
105,900

43,800
79,541

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




Page 6