Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 false No description of principal activity true 0 0 2024-04-01 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC344874 2024-04-01 2025-03-31 OC344874 2023-04-01 2024-03-31 OC344874 2025-03-31 OC344874 2024-03-31 OC344874 c:CurrentFinancialInstruments 2025-03-31 OC344874 c:CurrentFinancialInstruments 2024-03-31 OC344874 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC344874 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC344874 d:FRS102 2024-04-01 2025-03-31 OC344874 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC344874 d:FullAccounts 2024-04-01 2025-03-31 OC344874 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC344874 6 2024-04-01 2025-03-31 OC344874 d:PartnerLLP1 2024-04-01 2025-03-31 OC344874 c:FurtherSpecificReserve2ComponentTotalEquity 2025-03-31 OC344874 c:FurtherSpecificReserve2ComponentTotalEquity 2024-03-31 OC344874 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC344874 IO ASSET MANAGEMENT LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
IO ASSET MANAGEMENT LLP REGISTERED NUMBER:OC344874
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 19 |  | 19
|  |  | 19 |  | 19
Current assets |  |  |  |  |
Debtors: Amounts falling due within one year | 5 | 323,234 |  | 323,235 |
Cash at bank and in hand | 6 | 3,908 |  | 9,961 |
|  | 327,142 |  | 333,196 |
Creditors: Amounts falling due within one year | 7 | (19,313) |  | (18,413) |
Net current assets |  |  | 307,829 |  | 314,783
Total assets less current liabilities |  |  | 307,848 |  | 314,802
Net assets |  |  | 307,848 |  | 314,802
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Members' other interests |  |  |  |  |
Other reserves classified as equity |  | 307,848 |  | 314,802 |
|  |  | 307,848 |  | 314,802
|  |  | 307,848 |  | 314,802
Total members' interests |  |  |  |  |
Members' other interests |  |  | 307,848 |  | 314,802
|  |  | 307,848 |  | 314,802
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IO ASSET MANAGEMENT LLP REGISTERED NUMBER:OC344874
STATEMENT OF FINANCIAL POSITION (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:
................................................ A M Scott-Brown
Designated member
Date: 4 November 2025
The notes on pages 4 to 6 form part of these financial statements. Page 2
IO ASSET MANAGEMENT LLP
RECONCILIATION OF MEMBERS' INTERESTS FOR THE YEAR ENDED 31 MARCH 2025
| EQUITY Members' other interests | DEBT Loans and other debts due to members less any amounts due from members in debtors | Total members' interests
| Other reserves | Total | Other amounts | Total | Total
| £ | £ | £ | £ | £
Balance at 1 April 2023 | 523,495 | 523,495 | - | - | 523,495
Loss for the year available for discretionary division among members | (27,393) | (27,393) | - | - | (27,393)
Members' interests after profit for the year | 496,102 | 496,102 | - | - | 496,102
Other division of losses | (181,300) | (181,300) | 181,300 | 181,300 | -
Drawings on account and distribution of profit | - | - | (181,300) | (181,300) | (181,300)
Balance at 31 March 2024 | 314,802 | 314,802 | - | - | 314,802
Loss for the year available for discretionary division among members | (6,954) | (6,954) | - | - | (6,954)
Members' interests after profit for the year | 307,848 | 307,848 | - | - | 307,848
Balance at 31 March 2025 | 307,848 | 307,848 | - | - | 307,848
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IO ASSET MANAGEMENT LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
IO Asset Management LLP is a limited liability partnership, with a registered number OC344874, incorporated in England and Wales. Its registered address is 3rd Floor Mitre House, 12-14 Mitre Street, London, EC3A 5BU. The principal activity of the company is real estate asset and investment management. 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 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount.
| 2.3 | Valuation of investments
Investments in unlisted companies are measured at cost less accumulated impairment.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.5 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.6 | Creditors
Short term creditors are measured at the transaction price.
3. | Employees
Other than the members, the LLP had no employees during the year (2024 - nil). Page 4
IO ASSET MANAGEMENT LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Fixed asset investments
|  | Other fixed asset investments
|  | £
| Cost |
| At 1 April 2024 | 19
| At 31 March 2025 | 19
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 7,736 | 7,736
| Other debtors | 315,498 | 315,498
|  | 323,234 | 323,234
6. | Cash
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 3,908 | 9,961
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 3,613
| Other creditors | 13,613 | 10,000
| Accruals | 5,700 | 4,800
|  | 19,313 | 18,413
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IO ASSET MANAGEMENT LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Related party transactions
| At the year end, the LLP was due £315,498 (2024: £315,498) from IO Co Investor 3 Ltd, a company under common control. At the year end, the LLP was due £7,736 (2024: £7,736) from REINO IO Logistics sp. z.o.o. respectively, an entity under common control.
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