Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 No description of principal activity The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 2 false true 2024-04-01 2 true OC342131 2024-04-01 2025-03-31 OC342131 2023-04-01 2024-03-31 OC342131 2025-03-31 OC342131 2024-03-31 OC342131 c:CurrentFinancialInstruments 2025-03-31 OC342131 c:CurrentFinancialInstruments 2024-03-31 OC342131 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC342131 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC342131 d:FRS102 2024-04-01 2025-03-31 OC342131 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC342131 d:FullAccounts 2024-04-01 2025-03-31 OC342131 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC342131 d:PartnerLLP1 2024-04-01 2025-03-31 OC342131 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC342131 TERRA DEVELOPMENTS LLP UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
TERRA DEVELOPMENTS LLP CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 4
TERRA DEVELOPMENTS LLP REGISTERED NUMBER: OC342131 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 79,582 |  | 71,777 |
Cash at bank and in hand |  | 21,270 |  | 25,199 |
|  | 100,852 |  | 96,976 |
Creditors: Amounts Falling Due Within One Year | 5 | (7,269) |  | (2,190) |
Net current assets |  |  | 93,583 |  | 94,786
Total assets less current liabilities |  |  | 93,583 |  | 94,786
Net assets |  |  | 93,583 |  | 94,786
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 6 |  | 93,583 |  | 94,786
|  |  | 93,583 |  | 94,786
Total members' interests |  |  |  |  |
Loans and other debts due to members | 6 |  | 93,583 |  | 94,786
|  |  | 93,583 |  | 94,786
Page 1
TERRA DEVELOPMENTS LLP REGISTERED NUMBER: OC342131 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 30 July 2025.
Mr E Grove
Designated member
The notes on pages 3 to 4 form part of these financial statements. Page 2
TERRA DEVELOPMENTS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Terra Developments LLP is a limited liability partnership incorporated and domiciled in England. The address of it`s registered office and principal place of business is Rainier House, 62 High Street, Henley-in-Arden,Warwickshire, B95 5AN. 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 | 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.
| 2.3 | 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.
| 2.4 | 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 average monthly number of employees, including directors, during the year was 2 (2024 - 2).
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TERRA DEVELOPMENTS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 71,307 | 71,777
| Prepayments and accrued income | 8,275 | -
|  | 79,582 | 71,777
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 6,519 | 1,440
| Accruals and deferred income | 750 | 750
|  | 7,269 | 2,190
6. | Loans and other debts due to members
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other amounts due to members | 93,583 | 94,786
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Falling due within one year | 93,583 | 94,786
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
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