Caseware UK (AP4) 2023.0.135 2023.0.135 2024-11-302024-11-30falsetruefalse22023-12-01No description of principal activity2falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC419891 2023-12-01 2024-11-30 OC419891 2022-12-01 2023-11-30 OC419891 2024-11-30 OC419891 2023-11-30 OC419891 c:Buildings 2023-12-01 2024-11-30 OC419891 c:Buildings 2024-11-30 OC419891 c:Buildings 2023-11-30 OC419891 c:LandBuildings 2024-11-30 OC419891 c:LandBuildings 2023-11-30 OC419891 d:FRS102 2023-12-01 2024-11-30 OC419891 d:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 OC419891 d:FullAccounts 2023-12-01 2024-11-30 OC419891 d:LimitedLiabilityPartnershipLLP 2023-12-01 2024-11-30 OC419891 d:PartnerLLP1 2023-12-01 2024-11-30 OC419891 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure

Registered number: OC419891










BURGAU APARTMENT LLP








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
BURGAU APARTMENT LLP
REGISTERED NUMBER: OC419891

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 2 
551,976
125,105

  
551,976
125,105

  

Total assets
  
 
551,976
 
125,105

  

Net assets
  
551,976
125,105


Represented by:
  

Loans and other debts due to members within one year
  

Members' capital classified as equity
  
346,233
-

Members' reserves classified as equity
  

  
205,743
125,105

  
551,976
125,105


  

Total members' interests
  
551,976
125,105

  
551,976
125,105


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 profit and loss account 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: 



P M D Etherington
Designated member
Date: 14 March 2025

The notes on pages 4 to 6 form part of these financial statements.

Page 1

 
BURGAU APARTMENT LLP
REGISTERED NUMBER: OC419891

BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2024

Burgau Apartment 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

 
BURGAU APARTMENT LLP
 

RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 30 NOVEMBER 2024




EQUITY
Members' other interests
DEBT
Loans and other debts due to members 
Total members' interests

£
£
£

Members' interests after profit for the year
125,105
-
125,105

Balance at 30 November 2023
125,105
-
125,105

Profit for the year available for discretionary division among members
 
80,638
-
80,638

Members' interests after profit for the year
205,743
-
205,743

Amounts introduced by members
-
346,233
346,233

Amounts due to members
346,233

Balance at 30 November 2024 
205,743
346,233
551,976

The notes on pages 4 to 6 form part of these financial statements.

There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests.

Page 3

 
BURGAU APARTMENT LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.Accounting policies

 
1.1

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships".

The following principal accounting policies have been applied:

 
1.2

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 charged as an expense in their current and capital accounts, per note 3.

Page 4

 
BURGAU APARTMENT LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.Accounting policies (continued)

 
1.3

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 provided on the following basis:

Freehold property
-
Not depreciated


2.


Tangible fixed assets





Freehold property

£



Cost or valuation


At 1 December 2023
125,105


Additions
551,976


Disposals
(125,105)



At 30 November 2024

551,976






Net book value



At 30 November 2024
551,976



At 30 November 2023
125,105




The net book value of land and buildings may be further analysed as follows:


2024
2023
£
£

Freehold
551,976
125,105

551,976
125,105


Page 5

 
BURGAU APARTMENT LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

3.


Current and capital accounts

Totals
        £

Profit for the year available for discretionary division among members

80,638

Transfers to capital accounts

(80,638)


-


Opening balance

125,105

Capital introduced

346,233

Transfers from current accounts

80,638


551,976



Page 6