Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 false No description of principal activity 2024-04-01 0 0 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC437688 2024-04-01 2025-03-31 OC437688 2023-04-01 2024-03-31 OC437688 2025-03-31 OC437688 2024-03-31 OC437688 c:Buildings 2024-04-01 2025-03-31 OC437688 c:Buildings 2025-03-31 OC437688 c:Buildings 2024-03-31 OC437688 c:Buildings c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC437688 c:Buildings c:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 OC437688 c:FurnitureFittings 2024-04-01 2025-03-31 OC437688 c:FurnitureFittings 2025-03-31 OC437688 c:FurnitureFittings 2024-03-31 OC437688 c:FurnitureFittings c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC437688 c:FurnitureFittings c:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 OC437688 c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC437688 c:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 OC437688 c:CurrentFinancialInstruments 2025-03-31 OC437688 c:CurrentFinancialInstruments 2024-03-31 OC437688 c:Non-currentFinancialInstruments 2025-03-31 OC437688 c:Non-currentFinancialInstruments 2024-03-31 OC437688 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC437688 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC437688 c:Non-currentFinancialInstruments c:AfterOneYear 2025-03-31 OC437688 c:Non-currentFinancialInstruments c:AfterOneYear 2024-03-31 OC437688 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2025-03-31 OC437688 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2024-03-31 OC437688 d:FRS102 2024-04-01 2025-03-31 OC437688 d:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 OC437688 d:FullAccounts 2024-04-01 2025-03-31 OC437688 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC437688 d:PartnerLLP1 2024-04-01 2025-03-31 OC437688 d:PartnerLLP2 2024-04-01 2025-03-31 OC437688 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC437688 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC437688 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC437688 PERRY PRESS HOLIDAYS LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
PERRY PRESS HOLIDAYS LLP CHARTERED ACCOUNTANTS' REPORT TO THE MEMBERS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF PERRY PRESS HOLIDAYS LLP FOR THE YEAR ENDED 31 MARCH 2025 In order to assist you to fulfil your duties under the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008), we have prepared for your approval the financial statements of Perry Press Holidays LLP for the year ended 31 March 2025 which comprise the Balance sheet and the related notes from the LLP's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the members in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Perry Press Holidays LLP and state those matters that we have agreed to state to the Perry Press Holidays LLP's members in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Perry Press Holidays LLP and its members for our work or for this report. It is your duty to ensure that Perry Press Holidays LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Perry Press Holidays LLP. You consider that Perry Press Holidays LLP is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Perry Press Holidays LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MWS Accountants Limited 4 Chester Court Chester Hall Lane Basildon Essex SS14 3WR 17 November 2025 Page 1
PERRY PRESS HOLIDAYS LLP REGISTERED NUMBER: OC437688 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 246,801 |  | 248,673
|  |  | 246,801 |  | 248,673
Current assets |  |  |  |  |
Cash at bank and in hand | 5 | 9,571 |  | 14,278 |
|  | 9,571 |  | 14,278 |
Creditors: Amounts Falling Due Within One Year | 6 | (11,174) |  | (8,175) |
Net current (liabilities)/assets |  |  | (1,603) |  | 6,103
Total assets less current liabilities |  |  | 245,198 |  | 254,776
Creditors: amounts falling due after more than one year |  |  | (433) |  | -
|  |  | 244,765 |  | 254,776
Net assets |  |  | 244,765 |  | 254,776
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 9 |  | 244,765 |  | 254,776
|  |  | 244,765 |  | 254,776
|  |  | 244,765 |  | 254,776
Total members' interests |  |  |  |  |
Loans and other debts due to members | 9 |  | 244,765 |  | 254,776
|  |  | 244,765 |  | 254,776
Page 2
PERRY PRESS HOLIDAYS LLP REGISTERED NUMBER: OC437688 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 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 17 November 2025.
A. Smith | M. Smith
Designated member | Designated member
The notes on pages 5 to 9 form part of these financial statements. Perry Press Holidays 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 3
PERRY PRESS HOLIDAYS LLP RECONCILIATION OF MEMBERS' INTERESTS FOR THE YEAR ENDED 31 MARCH 2025
| DEBT Loans and other debts due to members less any amounts due from members in debtors
| Other amounts
| £
Amounts due to members | 254,776
Balance at 31 March 2024 | 254,776
Members' interests after profit for the year | 254,776
Drawings on account and distribution of profit | (10,011)
Interest on capital | -
Amounts due to members | 244,765
Balance at 31 March 2025 | 244,765
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.
Page 4
PERRY PRESS HOLIDAYS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Perry Press Holidays Limited Liability Partnership was incorporated in England and Wales. The registered office address is: 4 Chester Court, Chester Hall Lane, Basildon, Essex SS14 3WR. 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 | 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 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 5
PERRY PRESS HOLIDAYS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | 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 discretionarily. Discretionary divisions of profits are recognised as amounts due to members, although may be used to offset amounts which have been drawn by members, which are recognised as loan assets repayable.
| 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. 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:
|  |  |  | Fixtures, fittings and equipment | - | 15% | 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.
| 2.6 | 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.
| 2.7 | 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.
3. | Employees
| The entity has no employees.
Page 6
PERRY PRESS HOLIDAYS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Freehold property | Fixtures, fittings and equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 228,179 | 30,256 | 258,435
| Additions | - | 1,299 | 1,299
| At 31 March 2025 | 228,179 | 31,555 | 259,734
| Depreciation |  |  |
| At 1 April 2024 | - | 9,762 | 9,762
| Charge for the year on owned assets | - | 3,074 | 3,074
| Charge for the year on financed assets | - | 97 | 97
| At 31 March 2025 | - | 12,933 | 12,933
| Net book value |  |  |
| At 31 March 2025 | 228,179 | 18,622 | 246,801
| At 31 March 2024 | 228,179 | 20,494 | 248,673
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 9,571 | 14,278
|  | 9,571 | 14,278
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 649 | -
| Trade creditors | 8,605 | 6,689
| Accruals and deferred income | 1,920 | 1,486
|  | 11,174 | 8,175
Page 7
PERRY PRESS HOLIDAYS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 433 | -
|  | 433 | -
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 649 | -
|  | 649 | -
| Amounts falling due 1-2 years |  |
| Bank loans | 433 | -
|  | 433 | -
|  | 1,082 | -
Page 8
PERRY PRESS HOLIDAYS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Loans and other debts due to members
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other amounts due to members | 244,765 | 254,776
|  | 244,765 | 254,776
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Falling due within one year | 244,765 | 254,776
|  | 244,765 | 254,776
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
Page 9