Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-02-17falseThe principal activity of the company is that of retail sales on Etsy and Shopify.2falsefalse OC445888 2023-02-16 OC445888 2023-02-17 2024-03-31 OC445888 2022-02-17 2023-02-16 OC445888 2024-03-31 OC445888 c:CurrentFinancialInstruments 2024-03-31 OC445888 d:FRS102 2023-02-17 2024-03-31 OC445888 d:AuditExempt-NoAccountantsReport 2023-02-17 2024-03-31 OC445888 d:FullAccounts 2023-02-17 2024-03-31 OC445888 d:LimitedLiabilityPartnershipLLP 2023-02-17 2024-03-31 OC445888 d:PartnerLLP2 2023-02-17 2024-03-31 OC445888 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC445888 e:PoundSterling 2023-02-17 2024-03-31 iso4217:GBP xbrli:pure

Registered number: OC445888









TND ENTERPRISES LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
TND ENTERPRISES LLP
REGISTERED NUMBER: OC445888

BALANCE SHEET
AS AT 31 MARCH 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
7,897

Cash at bank and in hand
 5 
4,394

  
12,291

Total assets less current liabilities
  
 
 
12,291

  

Net assets
  
12,291


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 6 
12,291

  
12,291

  

  
12,291


Total members' interests
  

Loans and other debts due to members
 6 
12,291

  
12,291


Page 1

 
TND ENTERPRISES LLP
REGISTERED NUMBER: OC445888
    
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 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 12 February 2025.




T N Dawood
Designated member

TND Enterprises 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

 
TND ENTERPRISES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

TND Enterprises LLP is a limited liablity partnership incorporated in England & Wales (company number
OC445888). Its registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.

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

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the LLP has transferred the significant risks and rewards of ownership to the buyer;
the LLP retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the LLP will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Operating leases: the LLP as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 3

 
TND ENTERPRISES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
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 .

 
2.5

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.

 
2.6

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.


3.


Employees




The average monthly number of employees, including directors, during the period was 2.


4.


Debtors

2024
£


Other debtors
7,898

7,898


Page 4

 
TND ENTERPRISES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

5.


Cash and cash equivalents

2024
£

Cash at bank and in hand
4,394

4,394



6.


Loans and other debts due to members


2024
£



Other amounts due to members
12,291

12,291

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

2024
£



Falling due within one year
12,291

12,291

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

 
Page 5