Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 2024-01-01 No description of principal activity true 1 false 1 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC387726 2024-01-01 2024-12-31 OC387726 2023-01-01 2023-12-31 OC387726 2024-12-31 OC387726 2023-12-31 OC387726 c:FurnitureFittings 2024-01-01 2024-12-31 OC387726 c:FurnitureFittings 2024-12-31 OC387726 c:FurnitureFittings 2023-12-31 OC387726 c:FurnitureFittings c:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 OC387726 c:CurrentFinancialInstruments 2024-12-31 OC387726 c:CurrentFinancialInstruments 2023-12-31 OC387726 c:CurrentFinancialInstruments c:WithinOneYear 2024-12-31 OC387726 c:CurrentFinancialInstruments c:WithinOneYear 2023-12-31 OC387726 d:FRS102 2024-01-01 2024-12-31 OC387726 d:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 OC387726 d:FullAccounts 2024-01-01 2024-12-31 OC387726 d:LimitedLiabilityPartnershipLLP 2024-01-01 2024-12-31 OC387726 d:PartnerLLP1 2024-01-01 2024-12-31 OC387726 c:FurtherSpecificReserve3ComponentTotalEquity 2024-12-31 OC387726 c:FurtherSpecificReserve3ComponentTotalEquity 2023-12-31 OC387726 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: OC387726 PACK IT UP PACK IT IN LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
PACK IT UP PACK IT IN LLP REGISTERED NUMBER: OC387726 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 414 |  | 552
|  |  | 414 |  | 552
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 288 |  | 4,714 |
Cash at bank and in hand | 5 | 4,370 |  | 153,992 |
|  | 4,658 |  | 158,706 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,531) |  | (3,338) |
Net current assets |  |  | 2,127 |  | 155,368
Total assets less current liabilities |  |  | 2,541 |  | 155,920
Net assets |  |  | 2,541 |  | 155,920
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 7 |  | 2,541 |  | 155,920
|  |  | 2,541 |  | 155,920
|  |  | 2,541 |  | 155,920
Total members' interests |  |  |  |  |
Loans and other debts due to members | 7 |  | 2,541 |  | 155,920
|  |  | 2,541 |  | 155,920
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 Page 1
PACK IT UP PACK IT IN LLP REGISTERED NUMBER: OC387726 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2024 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 19 September 2025.
L Cooper
Designated member
The notes on pages 3 to 8 form part of these financial statements. Pack It Up Pack It In 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
PACK IT UP PACK IT IN LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Pack It Up, Pack It In LLP is a limited liability partnership incorporated in England (Registered no. OC387726). Its registered office is 101 New Cavendish Street, London W1W 6XH. 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. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
PACK IT UP PACK IT IN LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 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 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 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 automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in . In the event of the LLP making losses, the loss is recognised as a credit amount of 'Members' remuneration charged as an expense where it is automatically divided or as a debit within equity under 'Other reserves' if not divided automatically.
| 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. Page 4
PACK IT UP PACK IT IN LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% | reducing balance
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 | 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.
| 2.8 | 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.
| 2.9 | 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
PACK IT UP PACK IT IN LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
3. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 January 2024 | 9,494
| At 31 December 2024 | 9,494
| Depreciation |
| At 1 January 2024 | 8,942
| Charge for the year on owned assets | 138
| At 31 December 2024 | 9,080
| Net book value |
| At 31 December 2024 | 414
| At 31 December 2023 | 552
Page 6
PACK IT UP PACK IT IN LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | - | 3,940
| Other debtors | 288 | 773
|  | 288 | 4,713
5. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 4,370 | 153,992
| Less: bank overdrafts | (121) | -
|  | 4,249 | 153,992
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank overdrafts | 121 | -
| Trade creditors | 910 | -
| Accruals and deferred income | 1,500 | 3,338
|  | 2,531 | 3,338
Page 7
PACK IT UP PACK IT IN LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Loans and other debts due to members
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other amounts due to members | 2,541 | 155,920
|  | 2,541 | 155,920
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Falling due within one year | 2,541 | 155,920
|  | 2,541 | 155,920
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
Page 8