Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 false 2 No description of principal activity false 2024-04-01 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC439246 2024-04-01 2025-03-31 OC439246 2023-04-01 2024-03-31 OC439246 2025-03-31 OC439246 2024-03-31 OC439246 c:OfficeEquipment 2024-04-01 2025-03-31 OC439246 c:OfficeEquipment 2025-03-31 OC439246 c:OfficeEquipment 2024-03-31 OC439246 c:OfficeEquipment c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC439246 c:CurrentFinancialInstruments 2025-03-31 OC439246 c:CurrentFinancialInstruments 2024-03-31 OC439246 c:CurrentFinancialInstruments 2 2025-03-31 OC439246 c:CurrentFinancialInstruments 2 2024-03-31 OC439246 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC439246 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC439246 e:FRS102 2024-04-01 2025-03-31 OC439246 e:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC439246 e:FullAccounts 2024-04-01 2025-03-31 OC439246 e:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC439246 e:PartnerLLP1 2024-04-01 2025-03-31 OC439246 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC439246 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC439246 c:FurtherSpecificReserve2ComponentTotalEquity 2025-03-31 OC439246 c:FurtherSpecificReserve2ComponentTotalEquity 2024-03-31 OC439246 f:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC439246 VALINVEST RE LLP UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
VALINVEST RE LLP
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
VALINVEST RE LLP REGISTERED NUMBER:OC439246
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,752 |  | 2,467
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,384 |  | 412,186 |
Cash at bank and in hand |  | 11,930 |  | 71,159 |
|  | 13,314 |  | 483,345 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (7,191) |  | (22,474) |
Net current assets |  |  | 6,123 |  | 460,871
Net assets |  |  | 7,875 |  | 463,338
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 7 |  | 41,245 |  | -
Members' other interests |  |  |  |  |
Members' capital classified as equity |  |  | 5,000 |  | 10,000
Other reserves classified as equity |  |  | (38,370) |  | 453,338
|  |  | 7,875 |  | 463,338
Total members' interests |  |  |  |  |
Amounts due from members (included in debtors) | 5 |  | - |  | (388,389)
Loans and other debts due to members | 7 |  | 41,245 |  | -
Members' other interests |  |  | (33,370) |  | 463,338
|  |  | 7,875 |  | 74,949
Page 1
VALINVEST RE LLP REGISTERED NUMBER:OC439246
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 on 5 November 2025.
C Champy
Designated member
The notes on pages 3 to 6 form part of these financial statements. Page 2
VALINVEST RE LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Valinvest RE LLP (the "LLP") is a limited liability partnership incorporated in England and Wales. Its registered office address is at 48 Queen's Gate Gardens, Flat 5, London, England, SW7 5ND. The principal activity of the LLP is providing investment advisory services. 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 | Foreign currency translation
The LLP's functional and presentational currency is £ sterling. 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 the Statement of Comprehensive Income.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the LLP and turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable. Turnover consists of investment advisory fees, which are recognised in the period the service is provided.
| 2.4 | 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
VALINVEST RE LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | 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:
|  |  |  | Office equipment | - | 20% | 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.
3. | Employees
| There were no employees in the year (2024 - nil). The designated members of the LLP do not have contracts of employment.
Page 4
VALINVEST RE LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 April 2024 | 3,582
| At 31 March 2025 | 3,582
| Depreciation |
| At 1 April 2024 | 1,115
| Charge for the year on owned assets | 716
| At 31 March 2025 | 1,831
| Net book value |
| At 31 March 2025 | 1,751
| At 31 March 2024 | 2,467
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,205 | 14,350
| Prepayments and accrued income | 180 | 9,445
| Amounts due from members | - | 388,389
|  | 1,385 | 412,184
Page 5
VALINVEST RE LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors |  | 3,776 | 6,859
| Taxation and social security |  | - | 8,058
| Other creditors |  | - | 4,620
| Accruals and deferred income |  | 3,415 | 2,937
|  |  | 7,191 | 22,474
7. | Loans and other debts due to members
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts due to members | 41,245 | -
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Falling due within one year | 41,245 | -
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
Page 6