Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31falseNo description of principal activitytrue002024-04-01falseThe 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


Page 1

 
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



Page 3

 
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


Page 5

 
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. 

 
Page 6