Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-312024-05-312023-05-18falsetruefalseNo description of principal activity13The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC447385 2023-05-17 OC447385 2023-05-18 2024-05-31 OC447385 2022-05-18 2023-05-17 OC447385 2024-05-31 OC447385 c:CurrentFinancialInstruments 2024-05-31 OC447385 c:CurrentFinancialInstruments 2 2024-05-31 OC447385 c:CurrentFinancialInstruments c:WithinOneYear 2024-05-31 OC447385 e:FRS102 2023-05-18 2024-05-31 OC447385 e:AuditExempt-NoAccountantsReport 2023-05-18 2024-05-31 OC447385 e:FullAccounts 2023-05-18 2024-05-31 OC447385 e:LimitedLiabilityPartnershipLLP 2023-05-18 2024-05-31 OC447385 2 2023-05-18 2024-05-31 OC447385 6 2023-05-18 2024-05-31 OC447385 e:PartnerLLP2 2023-05-18 2024-05-31 OC447385 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-05-31 OC447385 c:FurtherSpecificReserve3ComponentTotalEquity 2024-05-31 OC447385 f:USDollar 2023-05-18 2024-05-31 iso4217:GBP xbrli:pure

Registered number: OC447385









DOZEN INVESTMENTS LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MAY 2024

 
DOZEN INVESTMENTS LLP
REGISTERED NUMBER: OC447385

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2024

2024
Note
$

Fixed assets
  

Investments
 4 
4,259,647

  
4,259,647

Current assets
  

Debtors: amounts falling due within one year
 5 
3,538

Cash at bank and in hand
 6 
40,617

  
44,155

Creditors: Amounts Falling Due Within One Year
 7 
(2,500)

Net current assets
  
 
 
41,655

Total assets less current liabilities
  
4,301,302

  

Net assets
  
4,301,302


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 8 
255,406

  
255,406

Members' other interests
  

Members' capital classified as equity
  
4,045,896

  
 
4,045,896

  
4,301,302


Total members' interests
  

Amounts due from members (included in debtors)
 5 
(130)

Loans and other debts due to members
 8 
255,406

Members' other interests
  
4,045,896

  
4,301,172


Page 1

 
DOZEN INVESTMENTS LLP
REGISTERED NUMBER: OC447385
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 2024

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: 




Jorge Echeverria Zegers
Designated member

Date: 14 August 2025

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

Dozen Investments 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

 
DOZEN INVESTMENTS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

1.


General information

Dozen Investments LLP is a limited liability partnership incorporated in England. The registered office is 101 New Cavendish Street, 1st Floor South, London, England, United Kingdom, W1W 6XH. 
The financial statements are presented in USD, 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

Interest income

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

 
2.3

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 .

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted LLP shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
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.

Page 3

 
DOZEN INVESTMENTS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

2.Accounting policies (continued)

 
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 average monthly number of employees, including directors, during the period was 13.


4.


Fixed asset investments





Listed investments

$



Cost or valuation


Additions
4,777,597


Disposals
(858,025)


Revaluations
340,075



At 31 May 2024
4,259,647





5.


Debtors

2024
$


Other debtors
3,408

Amounts due from members
130

3,538


Page 4

 
DOZEN INVESTMENTS LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2024

6.


Cash and cash equivalents

2024
$

Cash at bank and in hand
40,617

40,617



7.


Creditors: Amounts falling due within one year

2024
$

Accruals and deferred income
2,500

2,500



8.


Loans and other debts due to members


2024
$



Other amounts due to members
255,406

255,406

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

2024
$



Falling due within one year
255,406

255,406

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

 
Page 5