Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01false6falsetrueCorporate finance and consulting advicetrue6 OC331575 2024-04-01 2025-03-31 OC331575 2023-01-01 2024-03-31 OC331575 2025-03-31 OC331575 2024-03-31 OC331575 c:CurrentFinancialInstruments 2025-03-31 OC331575 c:CurrentFinancialInstruments 2024-03-31 OC331575 c:CurrentFinancialInstruments 2 2025-03-31 OC331575 c:CurrentFinancialInstruments 2 2024-03-31 OC331575 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC331575 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC331575 e:FRS102 2024-04-01 2025-03-31 OC331575 e:Audited 2024-04-01 2025-03-31 OC331575 e:FullAccounts 2024-04-01 2025-03-31 OC331575 e:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC331575 e:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC331575 e:PartnerLLP1 2024-04-01 2025-03-31 OC331575 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC331575 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC331575 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC331575 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC331575 f:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Registered Number:OC331575













HINES & PARTNERS LLP





FINANCIAL STATEMENTS
 
PAGES FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025











 
HINES & PARTNERS LLP
REGISTERED NUMBER:OC331575


BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
46,694
39,618

Bank and cash balances
  
752
7,078

  
47,446
46,696

Creditors: Amounts Falling Due Within One Year
 5 
(4,750)
(4,000)

Net current assets
  
 
 
42,696
 
 
42,696

Total assets less current liabilities
  
42,696
42,696

  

Net assets
  
42,696
42,696


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 6 
32,690
32,690

  
32,690
32,690

Members' other interests
  

Members' capital classified as equity
  
10,006
10,006

  
 
10,006
 
10,006

  
42,696
42,696


Total members' interests
  

Debtors Within One Year
 4 
(46,694)
(39,618)

Loans and other debts due to members
 6 
32,690
32,690

Members' other interests
  
10,006
10,006

  
(3,998)
3,078



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HINES & PARTNERS LLP
REGISTERED NUMBER:OC331575

    
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 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 members' report nor 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 23 July 2025.




Mr R Hines
Designated member

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


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HINES & PARTNERS LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Hines & Partners LLP is a Limited Liability Partnership, incorporated in England and Wales, registration number OC331575. The address of the registered office is 42 Carlyle Square, London, SW3 6HA.

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

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover 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 turnover 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

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.

  
2.4

Statement of cash flows

The members have taken advantage of the exemption in Financial Reporting Standard 102 from including a statement of cash flows in the financial statements on the grounds that the LLP is small. 


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HINES & PARTNERS LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

  
2.5

Financial instruments

The LLP only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as amounts receivable and payable, balances with third parties and related parties. All balances are short term in nature and are therefore not discounted.

  
2.6

Members' participation rights

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).
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 the requirements of Financial Instruments: Disclosure and Presentation within FRS 102 and UITF abstract 39 Members' shares in co-operative entities and similar instruments. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.
Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities.
Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the Statement of Comprehensive Income in the relevant period. To the extent that they remain unpaid at the year end, they are shown as liabilities in the Balance Sheet.
Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the Statement of Comprehensive Income and are equity appropriations in the Balance Sheet.
 
Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.
All amounts due to members that are classified as liabilities are presented in the Balance Sheet within 'Loans and other debts due to members' and are charged to the Statement of Comprehensive Income within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the Balance Sheet within 'Members' other interests'.
Where no fixed repayment date exists, members' balances are not discounted.


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HINES & PARTNERS LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Employees

The average monthly number of employees, including directors, during the year/period was 6 (2024 - 6).


4.


Debtors

2025
2024
£
£


Amounts due from members
46,694
39,618

46,694
39,618



5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Accruals and deferred income
4,750
4,000

4,750
4,000



6.


Loans and other debts due to members


2025
2024
£
£



Amounts due to members
32,690
32,690

32,690
32,690

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

2025
2024
£
£



Falling due within one year
32,690
32,690

32,690
32,690

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


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HINES & PARTNERS LLP
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

7.


Auditor's information

The auditor's report on the financial statements for the year ended 31 March 2025 was unqualified.

The audit report was signed on 24 July 2025 by Mr Piers Harrison (Senior Statutory Auditor) on behalf of Sumer Auditco Limited.


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