Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312025-05-20truefalseNo description of principal activity0true2024-01-010The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC401413 2024-01-01 2024-12-31 OC401413 2023-01-01 2023-12-31 OC401413 2024-12-31 OC401413 2023-12-31 OC401413 c:CurrentFinancialInstruments 2024-12-31 OC401413 c:CurrentFinancialInstruments 2023-12-31 OC401413 c:CurrentFinancialInstruments c:WithinOneYear 2024-12-31 OC401413 c:CurrentFinancialInstruments c:WithinOneYear 2023-12-31 OC401413 d:FRS102 2024-01-01 2024-12-31 OC401413 d:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 OC401413 d:FullAccounts 2024-01-01 2024-12-31 OC401413 d:LimitedLiabilityPartnershipLLP 2024-01-01 2024-12-31 OC401413 d:PartnerLLP1 2024-01-01 2024-12-31 OC401413 c:FurtherSpecificReserve3ComponentTotalEquity 2024-12-31 OC401413 c:FurtherSpecificReserve3ComponentTotalEquity 2023-12-31 OC401413 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Registered number: OC401413







2CO EOR UK LLP


UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2024

 
2CO EOR UK LLP
REGISTERED NUMBER: OC401413

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
115,380
37,661

Cash at bank and in hand
 4 
5,388
10,648

  
120,768
48,309

Creditors: Amounts Falling Due Within One Year
 5 
(2,100)
(2,100)

Net current assets
  
 
 
118,668
 
 
46,209

Total assets less current liabilities
  
118,668
46,209

  

Net assets
  
118,668
46,209


Represented by:
  

Loans and other debts due to members within one year
  

Members' capital classified as a liability
  
118,668
46,209

  
118,668
46,209

  

  
118,668
46,209


Total members' interests
  

Loans and other debts due to members
 6 
118,668
46,209

  
118,668
46,209


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.

Page 1

 
2CO EOR UK LLP
REGISTERED NUMBER: OC401413
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

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 on 20 May 2025.




Mr D Mirkin
Designated member

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

2Co EOR UK 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

 
2CO EOR UK LLP
 

RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 31 DECEMBER 2024






EQUITY
Members' other interests
DEBT
Loans and other debts due to members less any amounts due from members in debtors
Total members' interests
Other reserves
Total
Members' capital (classified as debt)
Total
Total

£
£
£
£
£

Profit for the year available for discretionary division among members
 
40,726
40,726
-
-
40,726

Members' interests after profit for the year
40,726
40,726
5,483
5,483
46,209

Other division of profits
(40,726)
(40,726)
40,726
40,726
-

Amounts due to members
46,209
46,209

Balance at 31 December 2023
-
-
46,209
46,209
46,209

Profit for the year available for discretionary division among members
 
72,459
72,459
-
-
72,459

Members' interests after profit for the year
72,459
72,459
46,209
46,209
118,668

Other division of profits
(72,459)
(72,459)
72,459
72,459
-

Amounts due to members
118,668
118,668

Balance at 31 December 2024 
-
-
118,668
118,668
118,668

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

 
2CO EOR UK LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 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 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:

 
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 recognised as 'Members' remuneration charged as an expense in .

 
1.3

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.

 
1.4

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.

 
1.5

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.


Employees




The entity has no employees.

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).

Page 4

 
2CO EOR UK LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Debtors

2024
2023
£
£


Amounts owed by joint ventures and associated undertakings
115,380
37,661

115,380
37,661



4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
5,388
10,648

5,388
10,648



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Accruals and deferred income
2,100
2,100

2,100
2,100


Page 5

 
2CO EOR UK LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Loans and other debts due to members


2024
2023
£
£



Members' capital treated as debt
118,668
46,209

118,668
46,209

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

2024
2023
£
£



Falling due within one year
118,668
46,209

118,668
46,209

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

 
Page 6