Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-092024-09-092025-05-21false2023-09-10No description of principal activityfalse2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC322000 2023-09-09 OC322000 2023-09-10 2024-09-09 OC322000 2022-09-10 2023-09-09 OC322000 2024-09-09 OC322000 c:FRS102 2023-09-10 2024-09-09 OC322000 c:AuditExempt-NoAccountantsReport 2023-09-10 2024-09-09 OC322000 c:FullAccounts 2023-09-10 2024-09-09 OC322000 c:LimitedLiabilityPartnershipLLP 2023-09-10 2024-09-09 OC322000 c:PartnerLLP1 2023-09-10 2024-09-09 OC322000 d:PoundSterling 2023-09-10 2024-09-09 iso4217:GBP xbrli:pure

Registered number: OC322000









LMO UK LLP







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 9 SEPTEMBER 2024

 
LMO UK LLP
REGISTERED NUMBER: OC322000

BALANCE SHEET
AS AT 9 SEPTEMBER 2024

2024
£


Net assets
-


Represented by:

Loans and other debts due to members within one year

Other amounts
-


Total members' interests

Loans and other debts due to members
-


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 on 21 May 2025.




M A Polledri
Designated member

The notes on pages 3 to 4 form part of these financial statements.

Page 1

 
LMO UK LLP
 

RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 9 SEPTEMBER 2024




The balance of Members' interests as at 9 September 2024 is £Nil (2023 - £Nil). There has been no movement in the current or preceding period.
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 2

 
LMO UK LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 9 SEPTEMBER 2024

1.


General information

LMO UK LLP is a limited liability partnership incorporated in England and Wales. The registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA.
The limited liability partnership's principal activities are disclosed in the Members' Report.

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

Members' participating interests

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement.
Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with section 22 of FRS 102. A member's participation rights including amounts subscribed or otherwise contributed by members, for example members' capital, are classed as liabilities unless the LLP has an unconditional right to refuse payment to members, in which case they are classified as equity.
All amounts due to members that are classified as liabilities are presented within 'Loans and other debts due to members'. Undivided amounts that are classified as equity are shown within ‘Members' other interests’. Amounts recoverable from members are presented as debtors and shown as amounts due from members within members’ interests.

 
2.3

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 .

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment.

Page 3

 
LMO UK LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 9 SEPTEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Loans and other debts due to members

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

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