Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-01-03falsefalseTraining in diversity, equity, inclusion and belonging (DEIB) in the workplace.00falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC450463 2024-01-02 OC450463 2024-01-03 2025-03-31 OC450463 2023-01-03 2024-01-02 OC450463 2025-03-31 OC450463 c:CurrentFinancialInstruments 2025-03-31 OC450463 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC450463 d:FRS102 2024-01-03 2025-03-31 OC450463 d:AuditExempt-NoAccountantsReport 2024-01-03 2025-03-31 OC450463 d:FullAccounts 2024-01-03 2025-03-31 OC450463 d:LimitedLiabilityPartnershipLLP 2024-01-03 2025-03-31 OC450463 2 2024-01-03 2025-03-31 OC450463 d:PartnerLLP2 2024-01-03 2025-03-31 OC450463 e:PoundSterling 2024-01-03 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC450463









THE COMMUNICATION PRACTICE LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

 
THE COMMUNICATION PRACTICE LLP
REGISTERED NUMBER: OC450463

BALANCE SHEET
AS AT 31 MARCH 2025

2025
Note
£

  

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 4 
13,626

Cash at bank and in hand
  
68,257

  
81,883

Creditors: amounts falling due within one year
 5 
(58,462)

NET CURRENT ASSETS
  
 
 
23,421

TOTAL ASSETS LESS CURRENT LIABILITIES
  
23,421

  

NET ASSETS
  
23,421


REPRESENTED BY:
  

LOANS AND OTHER DEBTS DUE TO MEMBERS WITHIN ONE YEAR
  

Other amounts
  
23,421

  

  
23,421


TOTAL MEMBERS' INTERESTS
  

Loans and other debts due to members
  
23,421

  
23,421


Page 1

 
THE COMMUNICATION PRACTICE LLP
REGISTERED NUMBER: OC450463
    
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 profit and loss account 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 Quinn
Designated member

Date: 7 August 2025

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

The Communication Practice 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

 
THE COMMUNICATION PRACTICE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

1.


GENERAL INFORMATION

The Communication Practice LLP is a private limited liability partnership that was incorporated on 3 January 2024 in England and Wales. The address of its registered office is Bailey House, Rustat Avenue, Cambridge CB1 3PG.
 
The LLP's functional and presentational currency is GBP

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 comprises training income and 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

INTEREST INCOME

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
THE COMMUNICATION PRACTICE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.ACCOUNTING POLICIES (CONTINUED)

 
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 designated members of the LLP can decide how much profit, if any, is retained for working capital before distribution to the members. After drawings are accounted for, each member receives the balance of their actual profit share in their current account.
All losses and liabilities of an income nature of the LLP shall, unless otherwise agreed by all members, be borne by the members in the same proportions as those in which they would be entitled to share in the profits for the financial year during which such losses or liabilities are incurred.

 
2.5

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.

 
2.6

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.

 
2.7

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.


4.


DEBTORS

2025
£


Prepayments and accrued income
13,626


Page 4

 
THE COMMUNICATION PRACTICE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

5.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025
£

Trade creditors
21,988

Other taxation and social security
4,155

Accruals and deferred income
32,319

58,462


 
Page 5