Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-31falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.22023-09-12truefalseNo description of principal activity OC449052 2023-09-11 OC449052 2023-09-12 2024-03-31 OC449052 2022-09-12 2023-09-11 OC449052 2024-03-31 OC449052 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC449052 d:Micro-entities 2023-09-12 2024-03-31 OC449052 d:AuditExempt-NoAccountantsReport 2023-09-12 2024-03-31 OC449052 d:FullAccounts 2023-09-12 2024-03-31 OC449052 d:LimitedLiabilityPartnershipLLP 2023-09-12 2024-03-31 OC449052 d:PartnerLLP1 2023-09-12 2024-03-31 OC449052 d:PartnerLLP2 2023-09-12 2024-03-31 OC449052 e:PoundSterling 2023-09-12 2024-03-31 iso4217:GBP xbrli:pure
Registered number: OC449052


PARKER & MASTERS LLP
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 31 MARCH 2024

 
PARKER & MASTERS LLP
REGISTERED NUMBER: OC449052

BALANCE SHEET
AS AT 31 MARCH 2024

2024
Note
£

  

Fixed assets
  
2,363

  
2,363

Current assets
  
629

Creditors: amounts falling due within one year
  
(1,200)

Net current (liabilities)/assets
  
 
 
(571)

Total assets less current liabilities
  
1,792

  
1,792

Net assets attributable to members
  
1,792


Total members' interests
  
 
1,792


Notes


General information

The entity is a limited liability partnershup incorporated in England with registreed office situated at 30 Moorgate, London EC2R 6DA.


Average number of employees

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

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro 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 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 25 January 2025.




D Masters
I Parker
Designated member
Designated member

The notes on page 2 form part of these financial statements.
Page 1

 
PARKER & MASTERS LLP
REGISTERED NUMBER: OC449052

BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024


Parker & Masters 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.

 
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.


1.


Loans and other debts due to members


2024
£



Other amounts due to members
(2,208)

(2,208)

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

2024
£



Falling due within one year
(2,208)

(2,208)

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


Page 2