Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 7 2024-04-01 false No description of principal activity 7 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC421450 2024-04-01 2025-03-31 OC421450 2023-05-01 2024-03-31 OC421450 2025-03-31 OC421450 2024-03-31 OC421450 c:Buildings 2024-04-01 2025-03-31 OC421450 c:Buildings 2025-03-31 OC421450 c:Buildings 2024-03-31 OC421450 c:Buildings c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC421450 c:PlantMachinery 2024-04-01 2025-03-31 OC421450 c:MotorVehicles 2024-04-01 2025-03-31 OC421450 c:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 OC421450 c:OtherPropertyPlantEquipment 2025-03-31 OC421450 c:OtherPropertyPlantEquipment 2024-03-31 OC421450 c:OtherPropertyPlantEquipment c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC421450 c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC421450 c:CurrentFinancialInstruments 2025-03-31 OC421450 c:CurrentFinancialInstruments 2024-03-31 OC421450 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC421450 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC421450 d:FRS102 2024-04-01 2025-03-31 OC421450 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC421450 d:FullAccounts 2024-04-01 2025-03-31 OC421450 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC421450 2 2024-04-01 2025-03-31 OC421450 d:PartnerLLP2 2024-04-01 2025-03-31 OC421450 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC421450 E C AUTOCARE LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
E C AUTOCARE LLP REGISTERED NUMBER: OC421450 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 131,512 |  | 40,695
Current assets |  |  |  |  |
Stocks |  | 3,000 |  | 3,000 |
Debtors |  | 33,047 |  | 16,531 |
Cash at bank |  | 63,749 |  | 74,993 |
|  | 99,796 |  | 94,524 |
Creditors: amounts falling due within one year | 5 | (25,047) |  | (34,098) |
Net current assets |  |  | 74,749 |  | 60,426
Net assets |  |  | 206,261 |  | 101,121
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 6 |  | 206,261 |  | 101,121
Total members' interests |  |  |  |  |
Loans and other debts due to members | 6 |  | 206,261 |  | 101,121
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E C AUTOCARE LLP REGISTERED NUMBER: OC421450 BALANCE SHEET (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 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:
................................................ Mr S Cirenza
Designated member
Date: 14 November 2025
The notes on pages 3 to 8 form part of these financial statements. E C Autocare LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity. Page 2
E C AUTOCARE LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
E C Autocare LLP is a Limited Liability Partnership incorporated in England and Wales within the United Kingdom. The address of the registered office is A1303 Service Station, Bottisham, Cambridge, CB25 9BD. The Company is not part of a group. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the LLP's accounting policies. The following principal accounting policies have been applied:
| 2.2 | 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.
| 2.3 | 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. Page 3
E C AUTOCARE LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The LLP operates 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 Balance Sheet. The assets of the plan are held separately from the LLP in independently administered funds.
| 2.6 | Division and distribution of profits
A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period. An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making. The LLP divides profits automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in . Page 4
E C AUTOCARE LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - |  | not depreciated
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
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.
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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. Page 5
E C AUTOCARE LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.12 | 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. Financial instruments are recognised in the LLP's Balance Sheet when the LLP becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The LLP's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the LLP after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including directors, during the year was 7 (2024 - 7).
Page 6
E C AUTOCARE LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Freehold property | Other fixed assets | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 April 2024 | 36,501 | 13,151 | 49,652
| Additions | 91,865 | - | 91,865
| At 31 March 2025 | 128,366 | 13,151 | 141,517
| Depreciation |  |  |
| At 1 April 2024 | - | 8,957 | 8,957
| Charge for the year on owned assets | - | 1,048 | 1,048
| At 31 March 2025 | - | 10,005 | 10,005
| Net book value |  |  |
| At 31 March 2025 | 128,366 | 3,146 | 131,512
| At 31 March 2024 | 36,501 | 4,194 | 40,695
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 19,790 | 22,742
| Other taxation and social security | 1,765 | 7,046
| Other creditors | 992 | 1,043
| Accruals | 2,500 | 3,267
|  | 25,047 | 34,098
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E C AUTOCARE LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Loans and other debts due to members
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other amounts due to members | 206,261 | 101,121
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Falling due within one year | 206,261 | 101,121
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
7. | Pension commitments
The LLP operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the LLP in an independently administered fund. The pension cost charge represents contributions payable by the LLP to the fund and amounted to £8,103 (2024 - £12,176). Contributions totalling £423 (2024 - £382) were payable to the fund at the balance sheet date and are included in creditors.
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