Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-01-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity 0 false 0 false true OC365896 2024-01-01 2025-03-31 OC365896 2023-01-01 2023-12-31 OC365896 2025-03-31 OC365896 2023-12-31 OC365896 c:Director1 2024-01-01 2025-03-31 OC365896 c:Director2 2024-01-01 2025-03-31 OC365896 d:PlantMachinery 2024-01-01 2025-03-31 OC365896 d:ComputerEquipment 2025-03-31 OC365896 d:ComputerEquipment 2023-12-31 OC365896 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-01-01 2025-03-31 OC365896 d:CurrentFinancialInstruments 2025-03-31 OC365896 d:CurrentFinancialInstruments 2023-12-31 OC365896 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 OC365896 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 OC365896 c:FRS102 2024-01-01 2025-03-31 OC365896 c:AuditExempt-NoAccountantsReport 2024-01-01 2025-03-31 OC365896 c:FullAccounts 2024-01-01 2025-03-31 OC365896 c:LimitedLiabilityPartnershipLLP 2024-01-01 2025-03-31 OC365896 2 2024-01-01 2025-03-31 OC365896 6 2024-01-01 2025-03-31 OC365896 8 2024-01-01 2025-03-31 OC365896 c:PartnerLLP1 2024-01-01 2025-03-31 OC365896 d:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC365896 d:OtherCapitalInstrumentsClassifiedAsEquity 2023-12-31 OC365896 d:FurtherSpecificReserve2ComponentTotalEquity 2025-03-31 OC365896 d:FurtherSpecificReserve2ComponentTotalEquity 2023-12-31 OC365896 e:PoundSterling 2024-01-01 2025-03-31 iso4217:GBP xbrli:pure

Limited Liability Partnership Registered No. OC365896 (England & Wales)
| BLACKHAM PROPERTY LLP |
| ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD FROM 1 JANUARY 2024 TO 31 MARCH 2025 |
| Pages for Filing with Registrar |
BLACKHAM PROPERTY LLP
CONTENTS
| Page
Limited Liability Partnership information | 1
Balance Sheet | 2 - 3
Notes to the Financial Statements | 4 - 8
BLACKHAM PROPERTY LLP
LIMITED LIABILITY PARTNERSHIP INFORMATION
Designated Members
Christopher Blackham Wendy Blackham
LLP registered number OC365896
Registered office 40 Queen Anne Street, London, W1G 9EL
Accountants Lewis Golden LLP, 40 Queen Anne Street, London, W1G 9EL
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Limited Liability Partnership Registered No. OC365896 (England & Wales) BLACKHAM PROPERTY LLP
BALANCE SHEET AS AT 31 MARCH 2025
|  | 31 March |  | 31 December
|  | 2025 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 244 |  | 650
Fixed asset investments | 4 |  | 80 |  | 80
|  |  | 324 |  | 730
Current assets |  |  |  |  |
Debtors | 5 | 1,155,709 |  | 2,939,709 |
Cash at bank and in hand |  | 899,309 |  | 378,228 |
|  | 2,055,018 |  | 3,317,937 |
Creditors: amounts falling due within one year | 6 | (11,065) |  | (25,692) |
Net current assets |  |  | 2,043,953 |  | 3,292,245
Net assets |  |  | 2,044,277 |  | 3,292,975
Represented by: |  |  |  |  |
Loans and other debts due to members | 7 |  | 2,056,952 |  | 3,307,171
Members' other interests |  |  |  |  |
Members' capital classified as equity |  | 100 |  | 100 |
Other reserves |  | (12,775) |  | (14,296) |
|  |  | (12,675) |  | (14,196)
|  |  | 2,044,277 |  | 3,292,975
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Limited Liability Partnership Registered No. OC365896 (England & Wales) BLACKHAM PROPERTY LLP
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 prepared and 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 and Members' Report 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:
Christopher Blackham
Designated member
Date: 14 November 2025 The notes on pages 4 to 8 form part of these financial statements
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BLACKHAM PROPERTY LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
Blackham Property LLP is a limited liability partnership, incorporated in England and Wales, LLP registered number: OC365869. The address of the registered office is 40 Queen Anne Street, London W1G 9EL. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland' ('FRS 102') and the Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" - January 2022. The LLP and it's subsidiary form a small group. The LLP is therefore not required to produce consolidated financial statements and has not done so. These financial statements present information about the LLP as a single entity. The financial statements represent the long period of account from 1 January 2024 to 31 March 2025. The comparative represents the year ended 31 December 2023.
| 2.2 | Interest income
Interest income is recognised in the Profit and Loss Account using the effective interest method.
| 2.3 | 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery etc. | - | 4 years
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 the Profit and Loss Account.
| 2.4 | Valuation of investments
Investments in group undertakings and participating interests are measured at cost less accumulated impairment losses.
| 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. - 4 -
BLACKHAM PROPERTY LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term 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 | Financial instruments
The LLP only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.8 | 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.
| 2.9 | Members' remuneration
A member's share of the profit or loss for the period is accounted for as undivided profits. Undivided profits and losses are included with 'Other reserves'. - 5 -
BLACKHAM PROPERTY LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
3. | Tangible fixed assets
|  | Plant & machinery etc.
|  | £
| Cost |
| At 1 January 2024 | 2,479
| At 31 March 2025 | 2,479
| Depreciation |
| At 1 January 2024 | 1,829
| Charge for the year | 406
| At 31 March 2025 | 2,235
| Net book value |
| At 31 March 2025 | 244
| At 31 December 2023 | 650
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BLACKHAM PROPERTY LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
4. | Fixed asset investments
|  | Shares in group undertakings and participating interests
|  | £
| Cost |
| At 1 January 2024 | 355,080
| At 31 March 2025 | 355,080
| Impairment |
| At 1 January 2024 | 355,000
| At 31 March 2025 | 355,000
| Net book value |
| At 31 March 2025 | 80
| At 31 December 2023 | 80
5. | Debtors
|  |  |  |  | 31 March | 31 December
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Amounts owed by group companies and participating interests | 1,105,709 | 2,889,709
| Other debtors | 50,000 | 50,000
|  | 1,155,709 | 2,939,709
6. | Creditors: amounts falling due within one year
|  |  |  |  | 31 March | 31 December
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Other creditors | 11,065 | 25,692
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BLACKHAM PROPERTY LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 7.Loans and other debts due to members Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up. 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.
8. | Related party transactions
| At the balance sheet date, the amount due from a group undertaking was £1,105,709 (2023 - £2,889,709).
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