Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 No description of principal activity 2024-04-01 false 5 5 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC445952 2024-04-01 2025-03-31 OC445952 2023-02-22 2024-03-31 OC445952 2025-03-31 OC445952 2024-03-31 OC445952 c:PlantMachinery 2024-04-01 2025-03-31 OC445952 c:PlantMachinery 2025-03-31 OC445952 c:PlantMachinery 2024-03-31 OC445952 c:PlantMachinery c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC445952 c:FurnitureFittings 2024-04-01 2025-03-31 OC445952 c:FurnitureFittings 2025-03-31 OC445952 c:FurnitureFittings 2024-03-31 OC445952 c:FurnitureFittings c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC445952 c:OfficeEquipment 2024-04-01 2025-03-31 OC445952 c:OfficeEquipment 2025-03-31 OC445952 c:OfficeEquipment 2024-03-31 OC445952 c:OfficeEquipment c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC445952 c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC445952 c:CurrentFinancialInstruments 2025-03-31 OC445952 c:CurrentFinancialInstruments 2024-03-31 OC445952 c:CurrentFinancialInstruments 2 2025-03-31 OC445952 c:CurrentFinancialInstruments 2 2024-03-31 OC445952 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC445952 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC445952 e:FRS102 2024-04-01 2025-03-31 OC445952 e:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC445952 e:FullAccounts 2024-04-01 2025-03-31 OC445952 e:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC445952 c:WithinOneYear 2025-03-31 OC445952 c:WithinOneYear 2024-03-31 OC445952 c:BetweenOneFiveYears 2025-03-31 OC445952 c:BetweenOneFiveYears 2024-03-31 OC445952 2 2024-04-01 2025-03-31 OC445952 e:PartnerLLP1 2024-04-01 2025-03-31 OC445952 c:FurtherSpecificReserve2ComponentTotalEquity 2025-03-31 OC445952 c:FurtherSpecificReserve2ComponentTotalEquity 2024-03-31 OC445952 f:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC445952 NIGEL CARVER LLP UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
NIGEL CARVER LLP
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
NIGEL CARVER LLP REGISTERED NUMBER:OC445952
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 34,889 |  | 35,401
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 541,512 |  | 280,329 |
Bank and cash balances |  | 674,594 |  | 951,037 |
|  | 1,216,106 |  | 1,231,366 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (400,989) |  | (606,905) |
Net current assets |  |  | 815,117 |  | 624,461
Total assets less current liabilities |  |  | 850,006 |  | 659,862
Net assets |  |  | 850,006 |  | 659,862
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Members' other interests |  |  |  |  |
Other reserves classified as equity |  |  | 850,006 |  | 659,862
|  |  | 850,006 |  | 659,862
Total members' interests |  |  |  |  |
Amounts due from members (included in debtors) |  |  | (474,936) |  | (219,292)
Members' other interests |  |  | 850,006 |  | 659,862
|  |  | 375,070 |  | 440,570
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. Page 1
NIGEL CARVER LLP REGISTERED NUMBER:OC445952
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 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 on 15 October 2025.
N Carver
Designated member
The notes on pages 3 to 6 form part of these financial statements. Page 2
NIGEL CARVER LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Nigel Carver LLP is a limited liability partnership registered in England and Wales. The registered address is at 5 Elstree Gate, Elstree Way, Hertfordshire, WD6 1JD. The principal activity of the LLP during the period was that of plastic surgery. The company's functional and presentational currency is £ Sterling. 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 | Revenue recognition
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company 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. Revenue from plastic surgery procedures is recognised when the services are performed.
| 2.3 | Operating leases: the LLP as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Pensions
The LLP contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the LLP pays fixed contributions into a separate entity. Once the contributions have been paid the LLP has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the LLP in independently administered funds.
| 2.6 | Taxation
No provision for taxation on the profits of the LLP has been made in the financial statements. Each member is exclusively liable for any tax liabilities arising out of their interest in the LLP, which will be assessed on the individual members and not the LLP. Page 3
NIGEL CARVER LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | Division and distribution of profits
The LLP divides profits discretionarily after the financial statements have been approved. Discretionary divisions of profits are recognised as amounts due to members.
| 2.8 | 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. At each reporting date the LLP assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis:
|  |  |  | Plant and machinery | - | 15% | reducing balance
|  |  |  | Fixtures and fittings | - | 15% | reducing balance
|  |  |  | 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.
| 2.9 | Basic financial instruments
The LLP only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash and cash equivalents and loans with related parties. Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. Cash and cash equivalents comprise cash balances and call deposits.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
Page 4
NIGEL CARVER LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 April 2024 | 13,290 | 19,269 | 7,321 | 39,880
| Additions | - | - | 7,208 | 7,208
| At 31 March 2025 | 13,290 | 19,269 | 14,529 | 47,088
| Depreciation |  |  |  |
| At 1 April 2024 | 1,541 | 1,419 | 1,519 | 4,479
| Charge for the year on owned assets | 1,762 | 2,678 | 3,280 | 7,720
| At 31 March 2025 | 3,303 | 4,097 | 4,799 | 12,199
| Net book value |  |  |  |
| At 31 March 2025 | 9,987 | 15,172 | 9,730 | 34,889
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 5,250 | 5,250
| Prepayments and accrued income | 61,326 | 55,787
| Amounts due from members | 474,936 | 219,292
|  | 541,512 | 280,329
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 206,002 | -
| Other taxation and social security | 2,199 | 2,264
| Other creditors | 778 | 450,611
| Accruals and deferred income | 192,010 | 154,030
|  | 400,989 | 606,905
Page 5
NIGEL CARVER LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Pension commitments
The LLP contributes to a defined contributions pension scheme. The assets of the scheme are held separetly from those of entity in an independantly administered fund. The pension cost charge represents contributions payable by the entity to the fund and amounted to £713 (2024 - £1,073). No contributions were payable to the fund at the reporting date.
8. | Commitments under operating leases
| At 31 March 2025 the LLP had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 25,200 | 25,200
| Later than 1 year and not later than 5 years | 31,500 | 56,700
|  | 56,700 | 81,900
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