Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01No description of principal activityfalse23falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC394481 2023-04-01 2024-03-31 OC394481 2022-04-01 2023-03-31 OC394481 2024-03-31 OC394481 2023-03-31 OC394481 c:PlantMachinery 2023-04-01 2024-03-31 OC394481 c:PlantMachinery 2024-03-31 OC394481 c:PlantMachinery 2023-03-31 OC394481 c:CurrentFinancialInstruments 2024-03-31 OC394481 c:CurrentFinancialInstruments 2023-03-31 OC394481 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC394481 c:CurrentFinancialInstruments c:WithinOneYear 2023-03-31 OC394481 d:FRS102 2023-04-01 2024-03-31 OC394481 d:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC394481 d:FullAccounts 2023-04-01 2024-03-31 OC394481 d:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC394481 d:PartnerLLP2 2023-04-01 2024-03-31 OC394481 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC394481 c:FurtherSpecificReserve3ComponentTotalEquity 2023-03-31 OC394481 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: OC394481










URBAN DNA SOLUTIONS LLP








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED MAR 31, 2024

 
URBAN DNA SOLUTIONS LLP
REGISTERED NUMBER: OC394481

BALANCE SHEET
AS AT MAR 31, 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 6 
33,540
49,730

Cash at bank and in hand
 7 
207,624
105,301

  
241,164
155,031

Creditors: Amounts Falling Due Within One Year
 8 
(78,595)
(64,460)

Net current assets
  
 
 
162,569
 
 
90,571

Total assets less current liabilities
  
162,569
90,571

  

Net assets
  
162,569
90,571


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 9 
162,569
90,571

  
162,569
90,571

  

  
162,569
90,571


Total members' interests
  

Loans and other debts due to members
 9 
162,569
90,571

  
162,569
90,571


Page 1

 
URBAN DNA SOLUTIONS LLP
REGISTERED NUMBER: OC394481
    
BALANCE SHEET (CONTINUED)
AS AT MAR 31, 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 by: 




G Colclough
Designated member

Date: Jan 31, 2025

The notes on pages 4 to 9 form part of these financial statements.

Page 2
 

 
URBAN DNA SOLUTIONS LLP


 

RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED MAR. 31, 2024






EQUITY
Members' other interests
DEBT
Loans and other debts due to members less any amounts due from members in debtors
Total members' interests
Other reserves
Total
Other amounts
Total
Total

£
£
£
£
£

Profit for the year available for discretionary division among members
 
2,545
2,545
-
-
2,545

Members' interests after profit for the year
2,545
2,545
88,025
88,025
90,570

Other division of profits
(2,545)
(2,545)
2,545
2,545
-

Amounts due to members
90,571
90,571

Balance at Mar. 31, 2023
-
-
90,571
90,571
90,571

Profit for the year available for discretionary division among members
 
71,998
71,998
-
-
71,998

Members' interests after profit for the year
71,998
71,998
90,571
90,571
162,569

Other division of profits
(71,998)
(71,998)
71,998
71,998
-

Amounts due to members
162,569
162,569

Balance at Mar. 31, 2024 
-
-
162,569
162,569
162,569


Page 3
 
URBAN DNA SOLUTIONS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED MAR. 31, 2024

1.


General information

Urban DNA Solutions LLP is a limited liability partnership incorporated in the United Kingdom, registered in England and Wales. The registered office is Millweye Court, 73 Southern Road Thame Oxfordshire OX9 2ED.

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

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.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 4

 
URBAN DNA SOLUTIONS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED MAR. 31, 2024

2.Accounting policies (continued)

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover 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 turnover 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

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

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.

Page 5

 
URBAN DNA SOLUTIONS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED MAR. 31, 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

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:

Plant and machinery
-
25%

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.

 
2.6

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.

 
2.7

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. 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.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the event of winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.


4.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 3).

Page 6

 
URBAN DNA SOLUTIONS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED MAR. 31, 2024

5.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 April 2023
804



At Mar. 31, 2024

804



Depreciation


At 1 April 2023
804



At Mar. 31, 2024

804



Net book value



At Mar. 31, 2024
-



At Mar. 31, 2023
-

Page 7

 
URBAN DNA SOLUTIONS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED MAR. 31, 2024

6.


Debtors

2024
2023
£
£


Trade debtors
31,213
35,717

Other debtors
2,327
14,013

33,540
49,730



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
207,624
105,301

207,624
105,301



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
61,050
61,560

Other taxation and social security
14,045
-

Accruals and deferred income
3,500
2,900

78,595
64,460


Page 8

 
URBAN DNA SOLUTIONS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED MAR. 31, 2024

9.


Loans and other debts due to members


2024
2023
£
£



Other amounts due to members
(162,569)
(90,571)

(162,569)
(90,571)

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

2024
2023
£
£



Falling due within one year
(162,569)
(90,571)

(162,569)
(90,571)

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

 
Page 9