Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-31135000013500002023-09-01falseLimited liability partnership11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC332149 2023-09-01 2024-08-31 OC332149 2022-09-01 2023-08-31 OC332149 2024-08-31 OC332149 2023-08-31 OC332149 c:MotorVehicles 2023-09-01 2024-08-31 OC332149 c:OtherPropertyPlantEquipment 2024-08-31 OC332149 c:OtherPropertyPlantEquipment 2023-08-31 OC332149 c:OtherPropertyPlantEquipment c:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 OC332149 c:FreeholdInvestmentProperty 2024-08-31 OC332149 c:FreeholdInvestmentProperty 2023-08-31 OC332149 c:LeaseholdInvestmentProperty 2024-08-31 OC332149 c:LeaseholdInvestmentProperty 2023-08-31 OC332149 c:CurrentFinancialInstruments 2024-08-31 OC332149 c:CurrentFinancialInstruments 2023-08-31 OC332149 c:CurrentFinancialInstruments c:WithinOneYear 2024-08-31 OC332149 c:CurrentFinancialInstruments c:WithinOneYear 2023-08-31 OC332149 d:FRS102 2023-09-01 2024-08-31 OC332149 d:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 OC332149 d:FullAccounts 2023-09-01 2024-08-31 OC332149 d:LimitedLiabilityPartnershipLLP 2023-09-01 2024-08-31 OC332149 2 2023-09-01 2024-08-31 OC332149 d:PartnerLLP1 2023-09-01 2024-08-31 OC332149 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-08-31 OC332149 c:OtherCapitalInstrumentsClassifiedAsEquity 2023-08-31 OC332149 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: OC332149









T W DEAN ENTERPRISES LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
T W DEAN ENTERPRISES LLP
REGISTERED NUMBER: OC332149

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
                                                                 Note
£
£

Fixed assets
  

Tangible assets
 4 
33,528
45,361

Investment property
 5 
675,000
675,000

  
708,528
720,361

Current assets
  

Debtors: amounts falling due within one year
 6 
4,522
2,909

Cash at bank and in hand
 7 
588,882
3,335,431

  
593,404
3,338,340

Creditors: Amounts Falling Due Within One Year
 8 
(11,986)
(3,736)

Net current assets
  
 
 
581,418
 
 
3,334,604

Total assets less current liabilities
  
1,289,946
4,054,965

  

Net assets
  
1,289,946
4,054,965


Represented by:
  

Loans and other debts due to members within one year
  

Members' capital classified as a liability
  
927,557
2,023,170

Members' other interests
  

Members' capital classified as equity
  
362,389
2,031,795

  
1,289,946
4,054,965


Total members' interests
  

Loans and other debts due to members
  
927,557
2,023,170

Members' other interests
  
362,389
2,031,795

  
1,289,946
4,054,965


Page 1

 
T W DEAN ENTERPRISES LLP
REGISTERED NUMBER: OC332149
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 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 W Dean Esq
Designated member

Date: 18 February 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
T W DEAN ENTERPRISES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

T W Dean Enterprises LLP is a limited liability partnership, incorporated in England and Wales. The registered office of the LLP is Charles Lake House, Claire Causeway, Crossways Business Park, Dartford, Kent England, DA2 6QA.
 The principal object of the LLP is to invest in property.

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:

Rendering of services

Revenue 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 revenue 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.

 
2.3

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
T W DEAN ENTERPRISES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis :


Motor Vehicles
-
25%
Straight line

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

Investment property

Investment property is carried at fair value determined annually by the members and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.

 
2.7

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.

 
2.8

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.

 
2.9

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.


Employees

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

Page 4

 
T W DEAN ENTERPRISES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Other Fixed Assets

£



Cost or valuation


At 1 September 2023
123,418



At 31 August 2024

123,418



Depreciation


At 1 September 2023
78,057


Charge for the year on owned assets
11,833



At 31 August 2024

89,890



Net book value



At 31 August 2024
33,528



At 31 August 2023
45,361

Page 5

 
T W DEAN ENTERPRISES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Investment property


Freehold investment property
Long term Leasehold investment property
Total

£
£
£



Valuation


At 1 September 2023
675,000
-
675,000



At 31 August 2024
675,000
-
675,000


Comprising


Cost
350,000
-
350,000

Annual revaluation surplus/(deficit):



Annual revaluation surplus: 2018
325,000
-
325,000

At 31 August 2024
675,000
-
675,000

The 2024 valuations were made by members, on an open market value for existing use basis.






6.


Debtors

2024
2023
£
£


Trade debtors
670
1,233

Prepayments and accrued income
3,852
1,676

4,522
2,909



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
588,882
3,335,431


Page 6

 
T W DEAN ENTERPRISES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
59

Other creditors
7,500
-

Accruals and deferred income
4,486
3,677

11,986
3,736


 
Page 7