Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31false1true2023-10-01No description of principal activity1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC433280 2023-10-01 2024-03-31 OC433280 2022-10-01 2023-09-30 OC433280 2024-03-31 OC433280 2023-09-30 OC433280 c:CurrentFinancialInstruments 2024-03-31 OC433280 c:CurrentFinancialInstruments 2023-09-30 OC433280 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC433280 c:CurrentFinancialInstruments c:WithinOneYear 2023-09-30 OC433280 d:FRS102 2023-10-01 2024-03-31 OC433280 d:AuditExempt-NoAccountantsReport 2023-10-01 2024-03-31 OC433280 d:FullAccounts 2023-10-01 2024-03-31 OC433280 d:LimitedLiabilityPartnershipLLP 2023-10-01 2024-03-31 OC433280 6 2023-10-01 2024-03-31 OC433280 d:PartnerLLP1 2023-10-01 2024-03-31 OC433280 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC433280 c:FurtherSpecificReserve3ComponentTotalEquity 2023-09-30 OC433280 e:PoundSterling 2023-10-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: OC433280









YORK ROAD CALI INVESTMENTS LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
YORK ROAD CALI INVESTMENTS LLP
REGISTERED NUMBER: OC433280

BALANCE SHEET
AS AT 31 MARCH 2024

31 March
30 September
2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
2,065,000
2,065,000

  
2,065,000
2,065,000

  

Creditors: Amounts Falling Due Within One Year
 5 
(11,136)
(7,610)

Net current liabilities
  
 
 
(11,136)
 
 
(7,610)

Total assets less current liabilities
  
2,053,864
2,057,390

  

Net assets
  
2,053,864
2,057,390


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 6 
2,053,864
2,057,390

  
2,053,864
2,057,390

  

  
2,053,864
2,057,390


Total members' interests
  

Loans and other debts due to members
 6 
2,053,864
2,057,390

  
2,053,864
2,057,390


Page 1

 
YORK ROAD CALI INVESTMENTS LLP
REGISTERED NUMBER: OC433280
    
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 by: 




T Winduss, on behalf of Cali Capital UK Investments Pty Ltd
Designated Member

Date: 18 February 2025

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

Page 2

 
YORK ROAD CALI INVESTMENTS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

York Road Cali Investments LLP is a limited liability partnership, incorporated in England & Wales (registered number: OC433280). The registered office of the LLP is 4 Hunns Mere Way, Brighton, East Sussex, England, BN2 6AH.
The financial statements are presented in Sterling, which is the functional currency of the LLP.
The principal activity of the LLP was that of investment holding.

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

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.

 
2.3

Valuation of investments

Investments in unlisted shares are measured at cost less accumulated impairment.

 
2.4

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 3

 
YORK ROAD CALI INVESTMENTS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

3.


Employees




The average monthly number of employees, including directors, during the period was 1 (2023 - 1).


4.


Fixed asset investments








Unlisted investments

£



Cost or valuation


At 1 October 2023
2,065,000



At 31 March 2024
2,065,000





5.


Creditors: Amounts falling due within one year

31 March
30 September
2024
2023
£
£

Other creditors
6,936
5,210

Accruals and deferred income
4,200
2,400

11,136
7,610


Page 4

 
YORK ROAD CALI INVESTMENTS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

6.


Loans and other debts due to members


31 March
30 September
2024
2023
£
£



Other amounts due to members
2,053,864
2,057,390

2,053,864
2,057,390

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

31 March
30 September
2024
2023
£
£



Falling due within one year
2,053,864
2,057,390

2,053,864
2,057,390

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

 
Page 5