Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 true 2024-01-22 false 3 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false No description of principal activity 0 false OC450725 2024-01-21 OC450725 2024-01-22 2025-03-31 OC450725 2023-01-22 2024-01-21 OC450725 2025-03-31 OC450725 c:ComputerEquipment 2024-01-22 2025-03-31 OC450725 c:ComputerEquipment 2025-03-31 OC450725 c:ComputerEquipment c:OwnedOrFreeholdAssets 2024-01-22 2025-03-31 OC450725 c:CurrentFinancialInstruments 2025-03-31 OC450725 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC450725 d:FRS102 2024-01-22 2025-03-31 OC450725 d:AuditExempt-NoAccountantsReport 2024-01-22 2025-03-31 OC450725 d:FullAccounts 2024-01-22 2025-03-31 OC450725 d:LimitedLiabilityPartnershipLLP 2024-01-22 2025-03-31 OC450725 2 2024-01-22 2025-03-31 OC450725 d:PartnerLLP1 2024-01-22 2025-03-31 OC450725 d:PartnerLLP2 2024-01-22 2025-03-31 OC450725 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC450725 c:FurtherSpecificReserve2ComponentTotalEquity 2025-03-31 OC450725 e:PoundSterling 2024-01-22 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC450725 BIRCHWAY CAPITAL LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2025
BIRCHWAY CAPITAL LLP REGISTERED NUMBER: OC450725 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 2,233
|  |  | 2,233
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 59,298 |
Cash at bank and in hand | 6 | 443,750 |
|  | 503,048 |
Creditors: Amounts Falling Due Within One Year | 7 | (22,073) |
Net current assets |  |  | 480,975
Total assets less current liabilities |  |  | 483,208
Net assets |  |  | 483,208
Represented by: |  |  |
Loans and other debts due to members within one year |  |  |
Members' other interests |  |  |
Members' capital classified as equity |  | 1,280,000 |
Other reserves classified as equity |  | (796,792) |
|  |  | 483,208
|  |  | 483,208
Total members' interests |  |  |
Members' other interests |  |  | 483,208
|  |  | 483,208
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BIRCHWAY CAPITAL LLP REGISTERED NUMBER: OC450725 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 by:
J Hansell | K Pender
Designated member | Designated member
Date: 7 October 2025 | Date:7 October 2025
The notes on pages 4 to 7 form part of these financial statements. Page 2
BIRCHWAY CAPITAL LLP RECONCILIATION OF MEMBERS' INTERESTS FOR THE PERIOD ENDED 31 MARCH 2025
| EQUITY Members' other interests
| Members' capital (classified as equity) | Other reserves | Total
| £ | £ | £
Loss for the period available for discretionary division among members | - | (796,792) | (796,792)
Members' interests after profit for the period | - | (796,792) | (796,792)
Amounts introduced by members | 1,280,000 | - | 1,280,000
Balance at 31 March 2025 | 1,280,000 | (796,792) | 483,208
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.
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BIRCHWAY CAPITAL LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
Birchway Capital LLP is a private limited liability partnership, incorporated in England and Wales (registered number: OC450725). The registered office and principal place of business is 6th Floor One London Wall, London, EC2Y 5EB. The LLP was incorporated on 22 January 2024 and commenced trading on that date. 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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
BIRCHWAY CAPITAL LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
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:
|  |  |  | Computer equipment | - | 33% | straight line
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.
| 2.5 | 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.
| 2.8 | 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 monthly number of employees, including members, during the period was 3.
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BIRCHWAY CAPITAL LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| Additions | 2,882
| At 31 March 2025 | 2,882
| Depreciation |
| Charge for the period on owned assets | 649
| At 31 March 2025 | 649
| Net book value |
| At 31 March 2025 | 2,233
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 54,157
| Prepayments and accrued income | 5,141
|  | 59,298
6. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 443,750
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BIRCHWAY CAPITAL LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 6,598
| Accruals and deferred income | 15,475
|  | 22,073
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