Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.0truefalse2023-10-01true0The principal activity of the LLP is to provide consulting services for design, development and manufacturing of footwear and accessories. OC443799 2023-10-01 2024-09-30 OC443799 2022-09-08 2023-09-30 OC443799 2024-09-30 OC443799 2023-09-30 OC443799 c:CurrentFinancialInstruments 2024-09-30 OC443799 c:CurrentFinancialInstruments 2023-09-30 OC443799 c:CurrentFinancialInstruments 2 2024-09-30 OC443799 c:CurrentFinancialInstruments 2 2023-09-30 OC443799 c:CurrentFinancialInstruments c:WithinOneYear 2024-09-30 OC443799 c:CurrentFinancialInstruments c:WithinOneYear 2023-09-30 OC443799 e:FRS102 2023-10-01 2024-09-30 OC443799 e:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 OC443799 e:FullAccounts 2023-10-01 2024-09-30 OC443799 e:LimitedLiabilityPartnershipLLP 2023-10-01 2024-09-30 OC443799 e:PartnerLLP1 2023-10-01 2024-09-30 OC443799 e:PartnerLLP3 2023-10-01 2024-09-30 OC443799 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-09-30 OC443799 c:OtherCapitalInstrumentsClassifiedAsEquity 2023-09-30 OC443799 c:FurtherSpecificReserve2ComponentTotalEquity 2024-09-30 OC443799 c:FurtherSpecificReserve2ComponentTotalEquity 2023-09-30 OC443799 f:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: OC443799









I J LINE LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024
 
I J LINE LLP
REGISTERED NUMBER: OC443799

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
305,544
-

Cash at bank and in hand
 5 
39,328
-

  
344,872
-

Creditors: Amounts Falling Due Within One Year
 6 
(306,946)
-

Net current assets
  
 
 
37,926
 
 
-

Total assets less current liabilities
  
37,926
-

  

Net assets
  
37,926
-


Represented by:
  

Loans and other debts due to members within one year
  

Members' other interests
  

Members' capital classified as equity
  
2
-

Other reserves classified as equity
  
37,924
-

  
 
37,926
 
-

  
37,926
-


Total members' interests
  

Amounts due from members (included in debtors)
 4 
(305,544)
-

Members' other interests
  
37,926
-

  
(267,618)
-


Page 1
 
I J LINE LLP
REGISTERED NUMBER: OC443799
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

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: 




Irving Ramon Jimenez
Jelena Jimenez
Designated member
Designated member


Date: 25 October 2025
Date:25 October 2025

The notes on pages 4 to 6 form part of these financial statements.

Page 2
 
I J LINE LLP
 

RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024







EQUITY
Members' other interests
DEBT
Loans and other debts due to members less any amounts due from members in debtors
Total members' interests
Members' capital (classified as equity)
Other reserves
Total
Other amounts
Total
Total

£
£
£
£
£
£

At incorporation
-
-
-
-
-
-

Balance at 30 September 2023
-
-
-
-
-
-

Profit for the year available for discretionary division among members
 
-
37,924
37,924
-
-
37,924

Members' interests after profit for the year
-
37,924
37,924
-
-
37,924

Amounts introduced by members
2
-
2
-
-
2

Drawings on account
-
-
-
(305,544)
(305,544)
(305,544)

Amounts due from members
 



(305,544)
(305,544)


Balance at 30 September 2024 
2
37,924
37,926
(305,544)
(305,544)
(267,618)

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
 
I J LINE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

I J Line LLP ("the LLP") is a limited liability partnership, incorporated in England and Wales, with LLP registration number of OC443799.The registered office and trading address is 120 Sutton Court, London, W4 3EE.

The LLP name was recently amended from 'IJ Line LLP' to 'I J Line LLP', with only a space added between 'I' and 'J'.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships".

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis which assumes the continued financial support of the members and controlling parties; who have provided confirmation of intent to provide such financial support as is necessary for the company to continue in operation for the foreseeable future and at least 12 months from the date of signing of the financial statements.

 
2.3

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 Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 4
 
I J LINE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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 has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.


3.


Employees

The entity has no employees with a remuneration contract including members.

Page 5
 
I J LINE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Debtors

2024
2023
£
£


Amounts due from members
305,544
-



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
39,328
-



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
303,946
-

Accruals and deferred income
3,000
-

306,946
-


 
Page 6