Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-312025-03-31No description of principal activityfalse2024-04-01false22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC413535 2024-04-01 2025-03-31 OC413535 2023-04-01 2024-03-31 OC413535 2025-03-31 OC413535 2024-03-31 OC413535 c:CurrentFinancialInstruments 2025-03-31 OC413535 c:CurrentFinancialInstruments 2024-03-31 OC413535 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC413535 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC413535 d:FRS102 2024-04-01 2025-03-31 OC413535 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC413535 d:FullAccounts 2024-04-01 2025-03-31 OC413535 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC413535 d:PartnerLLP1 2024-04-01 2025-03-31 OC413535 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC413535 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC413535 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC413535









BLUEPRINT LIVE LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
BLUEPRINT LIVE LLP
REGISTERED NUMBER: OC413535

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
269,717
218,686

Cash at bank and in hand
 5 
167,285
13,531

  
437,002
232,217

Creditors: Amounts Falling Due Within One Year
 6 
(242,012)
(735,577)

Net current assets/(liabilities)
  
 
 
194,990
 
 
(503,360)

Total assets less current liabilities
  
194,990
(503,360)

  

Net assets/(liabilities) attributable to members
  
194,990
(503,360)


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 7 
194,990
(503,360)

  
194,990
(503,360)

  

  
194,990
(503,360)


Total members' interests
  

Loans and other debts due to members
 7 
194,990
(503,360)

  
194,990
(503,360)


Page 1

 
BLUEPRINT LIVE LLP
REGISTERED NUMBER: OC413535
    
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: 







................................................
Mr G Robin
Designated member

Date: 21 August 2025

The notes on pages 4 to 7 form part of these financial statements.

Blueprint Live 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

 
BLUEPRINT LIVE LLP
 

RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 31 MARCH 2025






EQUITY
Members' other interests
DEBT
Loans and other debts due to members less any amounts due from members in debtors
Total members' interests
Other reserves
Total
Other amounts
Total
Total

£
£
£
£
£

Profit for the year available for discretionary division among members
 
390,558
390,558
-
-
390,558

Members' interests after profit for the year
390,558
390,558
70,575
70,575
461,133

Other division of profits
-
-
390,558
390,558
390,558

Movement in reserves
(390,558)
(390,558)
-
-
(390,558)

Drawings on account and distribution of profit
-
-
(964,493)
(964,493)
(964,493)

Amounts due to members
(503,360)
(503,360)

Balance at 31 March 2024
-
-
(503,360)
(503,360)
(503,360)

Profit for the year available for discretionary division among members
 
476,483
476,483
-
-
476,483

Members' interests after profit for the year
476,483
476,483
(503,360)
(503,360)
(26,877)

Other division of profits
-
-
476,483
476,483
476,483

Movement in reserves
(476,483)
(476,483)
-
-
(476,483)

Amounts introduced by members
-
-
610,624
610,624
610,624

Drawings on account and distribution of profit
-
-
(388,756)
(388,756)
(388,756)

Amounts due to members
194,990
194,990

Balance at 31 March 2025 
-
-
194,990
194,990
194,990

There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests.

Page 3

 
BLUEPRINT LIVE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Blueprint Live LLP is a limited liability partnership incorporated in England and Wales. The address of
the entity's registered office is 50 Liverpool Street, London, EC2M 7PY.

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

Foreign currency translation

Functional and presentation currency

The LLP's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Page 4

 
BLUEPRINT LIVE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.3

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.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

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 discretionarily. Discretionary divisions of profits are recognised as amounts due to members, although may be used to offset amounts which have been drawn by members, which are recognised as loan assets repayable.

Profits of the LLP which are not yet divided among the members are shown under 'Other reserves' on the Balance Sheet, pending a discretionary decision to divide the profits.

In the event of the LLP making losses, the loss is recognised as a debit within equity under 'Other reserves' if not divided automatically.

 
2.6

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 5

 
BLUEPRINT LIVE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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.

 
2.9

Financial instruments

The LLP only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares,


3.


Employees

The average number of persons (excluding members) employed by the partnership during the year was 0 (2024 - 0).


4.


Debtors

2025
2024
£
£


Trade debtors
95,649
70,472

Other debtors
150,437
95,658

Prepayments and accrued income
23,631
52,554

269,717
218,684



5.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
167,285
13,531

167,285
13,531


Page 6

 
BLUEPRINT LIVE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
1,476
11,423

Other creditors
1,428
515,098

Accruals and deferred income
239,108
209,056

242,012
735,577



7.


Loans and other debts due to members


2025
2024
£
£



Other amounts due to members
194,990
(503,360)

194,990
(503,360)

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

2025
2024
£
£



Falling due within one year
194,990
(503,360)

194,990
(503,360)

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


8.


Related party transactions

Included in other creditors at the balance sheet date is an amount of £Nil (2023: £513,948 creditor) due to a limited company of which a member is the director. The amount is in respect of cash advanced and net expenses borne on behalf of that company. This amount is unsecured, interest free and repayable on demand.

 
Page 7