Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31false2024-04-01false3No description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC366072 2024-04-01 2025-03-31 OC366072 2023-01-01 2024-03-31 OC366072 2025-03-31 OC366072 2024-03-31 OC366072 c:PlantMachinery 2024-04-01 2025-03-31 OC366072 c:PlantMachinery 2025-03-31 OC366072 c:PlantMachinery 2024-03-31 OC366072 c:Goodwill 2025-03-31 OC366072 c:Goodwill 2024-03-31 OC366072 c:CurrentFinancialInstruments 2025-03-31 OC366072 c:CurrentFinancialInstruments 2024-03-31 OC366072 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC366072 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC366072 c:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-03-31 OC366072 c:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-03-31 OC366072 c:FinancialLiabilitiesFairValueThroughProfitOrLoss c:ListedExchangeTraded 2025-03-31 OC366072 c:FinancialLiabilitiesFairValueThroughProfitOrLoss c:ListedExchangeTraded 2024-03-31 OC366072 c:FinancialLiabilitiesFairValueThroughProfitOrLoss c:UnlistedNon-exchangeTraded 2025-03-31 OC366072 c:FinancialLiabilitiesFairValueThroughProfitOrLoss c:UnlistedNon-exchangeTraded 2024-03-31 OC366072 d:FRS102 2024-04-01 2025-03-31 OC366072 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC366072 d:FullAccounts 2024-04-01 2025-03-31 OC366072 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC366072 7 2024-04-01 2025-03-31 OC366072 d:PartnerLLP1 2024-04-01 2025-03-31 OC366072 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC366072 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC366072 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Registered number: OC366072














BRAND PLAN MEDIA LLP
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 31 MARCH 2025

 
BRAND PLAN MEDIA LLP
REGISTERED NUMBER:OC366072

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
                                                                      Note

  

CURRENT ASSETS
  

Stocks
  
2,000
2,000

Debtors: amounts falling due within one year
 6 
17,343
30,757

Cash at bank and in hand
 7 
16,245
34,496

  
35,588
67,253

Creditors: Amounts Falling Due Within One Year
 8 
(17,321)
(56,439)

NET CURRENT ASSETS
  
 
 
18,267
 
 
10,814

  

NET ASSETS
  
£18,267
£10,814


REPRESENTED BY:
  

LOANS AND OTHER DEBTS DUE TO MEMBERS WITHIN ONE YEAR
  

Other amounts
 10 
18,264
10,811

MEMBERS' OTHER INTERESTS
  

Members' capital classified as equity
  
3
3

  
£18,267
£10,814


TOTAL MEMBERS' INTERESTS
  

Loans and other debts due to members
 10 
18,264
10,811

Members' other interests
  
3
3

  
£18,267
£10,814


Page 1

 
BRAND PLAN MEDIA LLP
REGISTERED NUMBER:OC366072

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 on 22 July 2025.




___________________________
Mr O Barford
Designated member

Page 2

 
BRAND PLAN MEDIA LLP
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

1.


General information

Brand Plan Media LLP is a limited liability partnership registered in England and Wales under number OC366072.
The LLP's principal place of business is Unit 6 Hill Farm, Linton Hill, Maidstone, Kent, ME17 4AL.

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

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:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the LLP has transferred the significant risks and rewards of ownership to the buyer;
the LLP retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the LLP will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

Page 3

 
BRAND PLAN MEDIA LLP
 

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

2.Accounting policies (continued)

 
2.3

Pensions

Defined contribution pension plan

The LLP operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the LLP pays fixed contributions into a separate entity. Once the contributions have been paid the LLP has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the LLP in independently administered funds.

 
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.

 
2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 4

 
BRAND PLAN MEDIA LLP
 

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

2.Accounting policies (continued)

 
2.6

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:

Plant and machinery
-
25%

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.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
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

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.

 
2.10

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.

Page 5

 
BRAND PLAN MEDIA LLP
 

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

2.Accounting policies (continued)

 
2.11

Holiday pay accrual

A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the balance sheet date.

 
2.12

Financial instruments

The LLP has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the LLP's Balance sheet when the LLP becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The LLP's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the LLP after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and
Page 6

 
BRAND PLAN MEDIA LLP
 

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

2.Accounting policies (continued)


2.12
Financial instruments (continued)

loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the LLP transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the LLP will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the LLP's contractual obligations expire or are discharged or cancelled.


3.


Employees

The average monthly number of employees during the period was 2 (2024 - 3).

Page 7

 
BRAND PLAN MEDIA LLP
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

4.


Intangible assets




Goodwill



Cost


At 1 April 2024
1



At 31 March 2025

1



Amortisation


At 1 April 2024
1



At 31 March 2025

1



Net book value



At 31 March 2025
£-



At 31 March 2024
£-




5.


Tangible fixed assets





Plant and machinery



Cost or valuation


At 1 April 2024
3,500



At 31 March 2025

3,500



Depreciation


At 1 April 2024
3,500



At 31 March 2025

3,500



Net book value



At 31 March 2025
£-



At 31 March 2024
£-

Page 8

 
BRAND PLAN MEDIA LLP
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

6.


Debtors

2025
2024


Trade debtors
14,635
17,723

Prepayments and accrued income
2,708
13,034

£17,343
£30,757



7.


Cash and cash equivalents

2025
2024

Cash at bank and in hand
£16,245
£34,496



8.


Creditors: Amounts falling due within one year

2025
2024

Trade creditors
7,873
26,677

Other taxation and social security
3,673
4,480

Other creditors
605
9,460

Accruals and deferred income
5,170
15,822

£17,321
£56,439



9.


Financial instruments

2025
2024

Financial assets


Financial assets measured at fair value through profit or loss
£16,245
£19,362




Derivative financial instruments measured at fair value through profit or loss held as part of a trading portfolio
5,635
10,811

Other financial liabilities measured at fair value through profit or loss
(5,635)
(10,811)

£-
£-


Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.





Other financial liabilities measured at fair value through profit or loss comprise amounts due to members.

Page 9

 
BRAND PLAN MEDIA LLP
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

10.


Loans and other debts due to members


2025
2024



Other amounts due to members
18,264
10,811

£18,264
£10,811

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

2025
2024



Falling due within one year
18,264
10,811

£18,264
£10,811

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


11.


Pension commitments

The entity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the entity  in an independently administered fund.  The pension cost charge represents contributions payable by the entity to the fund and amounted to £742 (2024 - £1,504). 

Page 10