Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31true2023-04-01trueNo description of principal activity11truefalse OC369672 2023-03-31 OC369672 2023-04-01 2024-03-31 OC369672 2022-07-01 2023-06-30 OC369672 2024-03-31 OC369672 2023-06-30 OC369672 c:Buildings c:LongLeaseholdAssets 2023-04-01 2024-03-31 OC369672 c:FurnitureFittings 2023-04-01 2024-03-31 OC369672 c:FurnitureFittings 2024-03-31 OC369672 c:FurnitureFittings 2023-06-30 OC369672 c:ComputerEquipment 2023-04-01 2024-03-31 OC369672 c:ComputerEquipment 2024-03-31 OC369672 c:ComputerEquipment 2023-06-30 OC369672 c:CopyrightsPatentsTrademarksServiceOperatingRights 2023-04-01 2024-03-31 OC369672 c:CopyrightsPatentsTrademarksServiceOperatingRights 2024-03-31 OC369672 c:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 OC369672 c:CurrentFinancialInstruments 2024-03-31 OC369672 c:CurrentFinancialInstruments 2023-06-30 OC369672 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC369672 c:CurrentFinancialInstruments c:WithinOneYear 2023-06-30 OC369672 d:EntityHasNeverTraded 2023-04-01 2024-03-31 OC369672 d:FRS102 2023-04-01 2024-03-31 OC369672 d:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC369672 d:FullAccounts 2023-04-01 2024-03-31 OC369672 d:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC369672 d:PartnerLLP1 2023-04-01 2024-03-31 OC369672 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC369672 c:OtherCapitalInstrumentsClassifiedAsEquity 2023-06-30 OC369672 c:FurtherSpecificReserve2ComponentTotalEquity 2024-03-31 OC369672 c:FurtherSpecificReserve2ComponentTotalEquity 2023-06-30 OC369672 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC369672 c:FurtherSpecificReserve3ComponentTotalEquity 2023-06-30 OC369672 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: OC369672










EATBRIT LLP








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
EATBRIT LLP
REGISTERED NUMBER: OC369672

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors
 5 
18,509
18,509

Cash at bank and in hand
  
439
439

  
18,948
18,948

Creditors: Amounts Falling Due Within One Year
 6 
(2,941)
(2,941)

Net current assets
  
 
 
16,007
 
 
16,007

Total assets less current liabilities
  
16,007
16,007

  

Net assets
  
16,007
16,007


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 7 
204,399
204,399

  
204,399
204,399

Members' other interests
  

Members' capital classified as equity
  
872,359
872,359

Other reserves classified as equity
  
(1,060,751)
(1,060,751)

  
 
(188,392)
 
(188,392)

  
16,007
16,007


Total members' interests
  

Loans and other debts due to members
 7 
204,399
204,399

Members' other interests
  
(188,392)
(188,392)

  
16,007
16,007


Page 1

 
EATBRIT LLP
REGISTERED NUMBER: OC369672
    
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 480 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: 




___________________________
G C Hammer
Designated member

Date: 1 April 2025

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

Eatbrit 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

 
EATBRIT LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

Eatbrit LLP is a limited liability partnership incorporated in England and Wales. The registered number and address of the registered office are given in the LLP information on page 1 of these financial statements. 

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.

 
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

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Trademarks
-
15
years

 
2.4

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 3

 
EATBRIT LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.4
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.

The estimated useful lives range as follows:

Long-term leasehold property
-
13 to 15 years
Fixtures and fittings
-
4 to 7 years

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.

 
2.5

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.

 
2.6

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.

 
2.7

Financial instruments

The LLP has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The LLP's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the LLP after the deduction of all its liabilities.

Page 4

 
EATBRIT LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.7
Financial instruments (continued)

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Intangible assets




Trademarks

£



Cost


At 1 April 2023
4,913



At 31 March 2024

4,913



Amortisation


At 1 April 2023
4,913



At 31 March 2024

4,913



Net book value



At 31 March 2024
-



At 31 March 2023
-



Page 5

 
EATBRIT LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
112,500
3,995
116,495


Disposals
-
(3,995)
(3,995)



At 31 March 2024

112,500
-
112,500



Depreciation


At 1 April 2023
112,500
3,995
116,495


Disposals
-
(3,995)
(3,995)



At 31 March 2024

112,500
-
112,500



Net book value



At 31 March 2024
-
-
-



At 31 March 2023
-
-
-


5.


Debtors

2024
2023
£
£



Other debtors
509
509

Prepayments and accrued income
18,000
18,000

18,509
18,509


Page 6

 
EATBRIT LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
1,417
1,417

Accruals and deferred income
1,524
1,524

2,941
2,941



7.


Loans and other debts due to members


2024
2023
£
£



Other amounts due to members
204,399
204,399

204,399
204,399

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

2024
2023
£
£



Falling due after more than one year
204,399
204,399

204,399
204,399

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

 
Page 7