Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 false 2024-04-01 false Consultancy 3 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC359142 2024-04-01 2025-03-31 OC359142 2022-12-01 2024-03-31 OC359142 2025-03-31 OC359142 2024-03-31 OC359142 c:MotorVehicles 2024-04-01 2025-03-31 OC359142 c:MotorVehicles 2025-03-31 OC359142 c:MotorVehicles 2024-03-31 OC359142 c:MotorVehicles c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC359142 c:FurnitureFittings 2024-04-01 2025-03-31 OC359142 c:FurnitureFittings 2025-03-31 OC359142 c:FurnitureFittings 2024-03-31 OC359142 c:FurnitureFittings c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC359142 c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC359142 c:CurrentFinancialInstruments 2025-03-31 OC359142 c:CurrentFinancialInstruments 2024-03-31 OC359142 c:Non-currentFinancialInstruments 2025-03-31 OC359142 c:Non-currentFinancialInstruments 2024-03-31 OC359142 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC359142 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC359142 c:Non-currentFinancialInstruments c:AfterOneYear 2025-03-31 OC359142 c:Non-currentFinancialInstruments c:AfterOneYear 2024-03-31 OC359142 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2025-03-31 OC359142 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2024-03-31 OC359142 d:FRS102 2024-04-01 2025-03-31 OC359142 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC359142 d:FullAccounts 2024-04-01 2025-03-31 OC359142 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC359142 d:PartnerLLP2 2024-04-01 2025-03-31 OC359142 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC359142 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC359142 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC359142 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC359142 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC359142 Global Tile Agency LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2025
GLOBAL TILE AGENCY LLP REGISTERED NUMBER: OC359142 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 6,156 |  | 9,213
|  |  | 6,156 |  | 9,213
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 96,294 |  | 115,483 |
Cash at bank and in hand | 7 | 6,551 |  | 1,641 |
|  | 102,845 |  | 117,124 |
Creditors: Amounts Falling Due Within One Year | 8 | (219,845) |  | (92,654) |
Net current (liabilities)/assets |  |  | (117,000) |  | 24,470
Total assets less current liabilities |  |  | (110,844) |  | 33,683
Creditors: amounts falling due after more than one year | 9 |  | (10,556) |  | -
|  |  | (121,400) |  | 33,683
Net (liabilities)/assets |  |  | (121,400) |  | 33,683
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts |  |  | (121,500) |  | 33,583
|  |  | (121,500) |  | 33,583
Members' other interests |  |  |  |  |
Members' capital classified as equity |  | 100 |  | 100 |
|  |  | 100 |  | 100
|  |  | (121,400) |  | 33,683
Total members' interests |  |  |  |  |
Loans and other debts due to members |  |  | (121,500) |  | 33,583
Members' other interests |  |  | 100 |  | 100
|  |  | (121,400) |  | 33,683
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GLOBAL TILE AGENCY LLP REGISTERED NUMBER: OC359142 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:
Christina Rossi
Designated member
Date: 16 October 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
GLOBAL TILE AGENCY LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
Global Tile Agency LLP is a limited liability partnership incorporated in England & Wales. Its registered office is 101 New Cavendish Street, 1st Floor South, London, England, W1W 6XH
2. | Accounting period
The accounting period is 12 months from 1 April 2024 to 31 March 2025. The comprative prior period was extended from 30 November 2023 to 31 March 2024, covering a 16 month period. 3.Accounting policies
| 3.1 | 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.
| 3.2 | Turnover
Turnover 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.
| 3.3 | 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 3
GLOBAL TILE AGENCY LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 3.Accounting policies (continued)
| 3.3 | 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:
|  |  |  | Motor vehicles | - | 25% Reducing Balance
|  |  |  | 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.
| 3.4 | 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.
| 3.5 | 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.
| 3.6 | 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.
4. | Employees
| The average monthly number of employees, including directors, during the Period was 3 (2024 - 2).
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GLOBAL TILE AGENCY LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
5. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 53,201 | 4,848 | 58,049
| At 31 March 2025 | 53,201 | 4,848 | 58,049
| Depreciation |  |  |
| At 1 April 2024 | 44,921 | 3,916 | 48,837
| Charge for the Period on owned assets | 2,760 | 296 | 3,056
| At 31 March 2025 | 47,681 | 4,212 | 51,893
| Net book value |  |  |
| At 31 March 2025 | 5,520 | 636 | 6,156
| At 31 March 2024 | 8,280 | 933 | 9,213
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 96,292 | 115,482
|  | 96,292 | 115,482
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 6,551 | 1,641
| Less: bank overdrafts | (10,864) | (4,817)
|  | (4,313) | (3,176)
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GLOBAL TILE AGENCY LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 10,864 | 4,817
| Trade creditors | 9,455 | 5,758
| Other taxation and social security | 3,369 | 4,319
| Other creditors | 190,657 | 76,360
| Accruals and deferred income | 5,500 | 1,400
|  | 219,845 | 92,654
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,556 | -
|  | 10,556 | -
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due 1-2 years |  |
| Bank loans | 10,556 | -
|  | 10,556 | -
|  | 10,556 | -
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