Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31false2024-04-010No description of principal activity0truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC347525 2024-04-01 2025-03-31 OC347525 2023-04-01 2024-03-31 OC347525 2025-03-31 OC347525 2024-03-31 OC347525 c:PlantMachinery 2024-04-01 2025-03-31 OC347525 c:PlantMachinery 2025-03-31 OC347525 c:PlantMachinery 2024-03-31 OC347525 c:PlantMachinery c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC347525 c:FurnitureFittings 2024-04-01 2025-03-31 OC347525 c:ComputerEquipment 2024-04-01 2025-03-31 OC347525 c:CurrentFinancialInstruments 2025-03-31 OC347525 c:CurrentFinancialInstruments 2024-03-31 OC347525 c:CurrentFinancialInstruments 2 2025-03-31 OC347525 c:CurrentFinancialInstruments 2 2024-03-31 OC347525 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC347525 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC347525 e:FRS102 2024-04-01 2025-03-31 OC347525 e:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC347525 e:FullAccounts 2024-04-01 2025-03-31 OC347525 e:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC347525 e:PartnerLLP1 2024-04-01 2025-03-31 OC347525 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC347525 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC347525 f:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC347525









GOLDCIN PARTNERS LLP







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
GOLDCIN PARTNERS LLP
REGISTERED NUMBER: OC347525

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
4,163
136

  
4,163
136

Current assets
  

Debtors: amounts falling due within one year
 5 
13,151
29,926

Cash at bank and in hand
 6 
93,419
80,671

  
106,570
110,597

Creditors: Amounts Falling Due Within One Year
 7 
(16,437)
(16,437)

Net current assets
  
 
 
90,133
 
 
94,160

Total assets less current liabilities
  
94,296
94,296

  

Net assets
  
94,296
94,296


Represented by:
  

Loans and other debts due to members within one year
  

Members' other interests
  

Members' capital classified as equity
  
94,296
94,296

  
 
94,296
 
94,296

  
94,296
94,296


Total members' interests
  

Amounts due from members (included in debtors)
 5 
(13,151)
(29,926)

Members' other interests
  
94,296
94,296

  
81,145
64,370


Page 1

 
GOLDCIN PARTNERS LLP
REGISTERED NUMBER: OC347525
    
BALANCE SHEET (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 by: 




A Gerasimovas
Designated member

Date: 23 July 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
GOLDCIN PARTNERS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Goldcin Partners is a limited liability partnership incorporated in England and Wales (registration number OC347525). Its registered office is 101 New Cavendish Street, 1st Floor South, London W1W 6XH and principal place of business is 69 Oakley Gardens, London, SW3 5QQ.

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 financial statements have been prepared in GBP, which is functional and presentational currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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.

Page 3

 
GOLDCIN PARTNERS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.3

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, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25% straight line
Computer equipment
-
33.33% 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.

 
2.4

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 the Statement of comprehensive income.

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.

 
2.5

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.


3.


Employees

The entity has no employees.

Page 4

 
GOLDCIN PARTNERS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Fixtures and Fittings, and Computer equipment

£



Cost or valuation


At 1 April 2024
31,609


Additions
5,031



At 31 March 2025

36,640



Depreciation


At 1 April 2024
31,473


Charge for the year on owned assets
1,004



At 31 March 2025

32,477



Net book value



At 31 March 2025
4,163



At 31 March 2024
136


5.


Debtors

2025
2024
£
£


Amounts due from members
13,151
29,926

13,151
29,926



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
93,419
80,671

93,419
80,671


Page 5

 
GOLDCIN PARTNERS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Other creditors
13,937
13,937

Accruals and deferred income
2,500
2,500

16,437
16,437


Page 6