Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.trueNo description of principal activity2024-04-012false2truefalse OC309971 2024-04-01 2025-03-31 OC309971 2023-04-01 2024-03-31 OC309971 2025-03-31 OC309971 2024-03-31 OC309971 c:CurrentFinancialInstruments 2025-03-31 OC309971 c:CurrentFinancialInstruments 2024-03-31 OC309971 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC309971 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC309971 d:FRS102 2024-04-01 2025-03-31 OC309971 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC309971 d:FullAccounts 2024-04-01 2025-03-31 OC309971 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC309971 4 2024-04-01 2025-03-31 OC309971 d:PartnerLLP1 2024-04-01 2025-03-31 OC309971 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC309971 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC309971 c:FurtherSpecificReserve2ComponentTotalEquity 2025-03-31 OC309971 c:FurtherSpecificReserve2ComponentTotalEquity 2024-03-31 OC309971 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC309971 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC309971 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC309971









INFRASTRUCTURE DEVELOPMENT PARTNERSHIP LLP







UNAUDITED

CESSATION FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
INFRASTRUCTURE DEVELOPMENT PARTNERSHIP LLP
REGISTERED NUMBER: OC309971

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1,785
110,893

Cash at bank and in hand
  
-
13,448

  
1,785
124,341

Creditors: Amounts Falling Due Within One Year
 5 
(3,350)
(58,336)

Net current (liabilities)/assets
  
 
 
(1,565)
 
 
66,005

Total assets less current liabilities
  
(1,565)
66,005

  

Net (liabilities)/assets
  
(1,565)
66,005


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 6 
(21,565)
46,005

  
(21,565)
46,005

Members' other interests
  

Members' capital classified as equity
  
20,000
20,000

Other Reserves
  
-
-

  
 
20,000
 
20,000

  
(1,565)
66,005


Total members' interests
  

Loans and other debts due to members
 6 
(21,565)
46,005

Member's capital
  
20,000
20,000

  
(1,565)
66,005


Page 1

 
INFRASTRUCTURE DEVELOPMENT PARTNERSHIP LLP
REGISTERED NUMBER: OC309971
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

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 on 21 July 2025.




W E Browning
Designated member

The notes on pages 3 to 5 form part of these financial statements.

Infrastructure Development Partnership 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

 
INFRASTRUCTURE DEVELOPMENT PARTNERSHIP LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Infrastructure Development Partnership LLP is a limited liability partnership, registered in England and Wales (LLP number: OC309971). The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. 
The financial statements are presented in Sterling, which is the functional currency of the LLP.

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

Operating leases: the LLP as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Finance costs

Finance costs are charged to profit or loss 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.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
INFRASTRUCTURE DEVELOPMENT PARTNERSHIP LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the LLP but are presented separately due to their size or incidence.

 
2.7

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.

 
2.8

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.

 
2.9

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 persons (including members with contracts of employment) employed during the year was as follows:


        2025
        2024
            No.
            No.







Designated Members
2
2

Page 4

 
INFRASTRUCTURE DEVELOPMENT PARTNERSHIP LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Debtors

2025
2024
£
£


Trade debtors
-
100,394

Other debtors
1,786
10,500

1,786
110,894



5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
-
9,035

Trade creditors
-
33,351

Other taxation and social security
-
12,950

Accruals and deferred income
3,350
3,000

3,350
58,336



6.


Loans and other debts due to members


2025
2024
£
£



Other amounts due to members
(21,565)
46,005

(21,565)
46,005

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

2025
2024
£
£



Falling due within one year
(21,565)
46,005

(21,565)
46,005

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

 
Page 5