Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-05 2025-04-05 2024-01-01 0 true No description of principal activity 0 true true false OC370434 2024-01-01 2025-04-05 OC370434 2023-01-01 2023-12-31 OC370434 2025-04-05 OC370434 2023-12-31 OC370434 c:FurnitureFittings 2024-01-01 2025-04-05 OC370434 c:FurnitureFittings 2025-04-05 OC370434 c:FurnitureFittings 2023-12-31 OC370434 c:OfficeEquipment 2024-01-01 2025-04-05 OC370434 c:OfficeEquipment 2025-04-05 OC370434 c:OfficeEquipment 2023-12-31 OC370434 c:PatentsTrademarksLicencesConcessionsSimilar 2024-01-01 2025-04-05 OC370434 c:PatentsTrademarksLicencesConcessionsSimilar 2025-04-05 OC370434 c:PatentsTrademarksLicencesConcessionsSimilar 2023-12-31 OC370434 c:CurrentFinancialInstruments 2025-04-05 OC370434 c:CurrentFinancialInstruments 2023-12-31 OC370434 c:CurrentFinancialInstruments c:WithinOneYear 2025-04-05 OC370434 c:CurrentFinancialInstruments c:WithinOneYear 2023-12-31 OC370434 d:EntityNoLongerTradingButTradedInPast 2024-01-01 2025-04-05 OC370434 d:FRS102 2024-01-01 2025-04-05 OC370434 d:AuditExempt-NoAccountantsReport 2024-01-01 2025-04-05 OC370434 d:FullAccounts 2024-01-01 2025-04-05 OC370434 d:LimitedLiabilityPartnershipLLP 2024-01-01 2025-04-05 OC370434 d:PartnerLLP1 2024-01-01 2025-04-05 OC370434 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-04-05 OC370434 c:OtherCapitalInstrumentsClassifiedAsEquity 2023-12-31 OC370434 c:FurtherSpecificReserve2ComponentTotalEquity 2025-04-05 OC370434 c:FurtherSpecificReserve2ComponentTotalEquity 2023-12-31 OC370434 e:PoundSterling 2024-01-01 2025-04-05 iso4217:GBP xbrli:pure

Registered number: OC370434 J & S REID LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 5 APRIL 2025
J & S REID LLP REGISTERED NUMBER: OC370434 BALANCE SHEET AS AT 5 APRIL 2025
|  | 5 April |  | 31 December
|  | 2025 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 3 |  | 2,423 |  | 2,908
Tangible assets | 4 |  | - |  | 38
|  |  | 2,423 |  | 2,946
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | - |  | 36 |
Cash at bank and in hand | 6 | - |  | 561 |
|  | - |  | 597 |
Creditors: Amounts Falling Due Within One Year | 7 | (840) |  | (692) |
Net current liabilities |  |  | (840) |  | (95)
Total assets less current liabilities |  |  | 1,583 |  | 2,851
Net assets |  |  | 1,583 |  | 2,851
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Members' other interests |  |  |  |  |
Members' capital classified as equity |  |  | 1,583 |  | 7,826
Other reserves classified as equity |  |  | - |  | (4,975)
|  |  | 1,583 |  | 2,851
Total members' interests |  |  |  |  |
Members' other interests |  |  | 1,583 |  | 2,851
|  |  | 1,583 |  | 2,851
Page 1
J & S REID LLP REGISTERED NUMBER: OC370434 BALANCE SHEET (CONTINUED) AS AT 5 APRIL 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 480 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 29 October 2025.
J D Reid
Designated member
The notes on pages 4 to 7 form part of these financial statements. J & S Reid 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
J & S REID LLP RECONCILIATION OF MEMBERS' INTERESTS FOR THE PERIOD ENDED 5 APRIL 2025
| EQUITY Members' other interests
| Members' capital (classified as equity) | Other reserves | Total
| £ | £ | £
Loss for the period available for discretionary division among members | - | (3,018) | (3,018)
Members' interests after profit for the period | 5,429 | (4,975) | 454
Other division of losses | (3,200) | 3,200 | -
Amounts introduced by members | 2,397 | - | 2,397
Balance at 31 December 2023 | 7,826 | (4,975) | 2,851
Loss for the period available for discretionary division among members | - | (1,399) | (1,399)
Members' interests after profit for the period | 7,826 | (6,374) | 1,452
Other division of losses | (6,374) | 6,374 | -
Amounts introduced by members | 131 | - | 131
Balance at 5 April 2025 | 1,583 | - | 1,583
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 3
J & S REID LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 5 APRIL 2025
1. | General information
J & S Reid LLP is a limited liability partnership, domiciled in England and Wales, registration number OC370434. The address of the registered ofice is Anglia House, 6 Central Avenue, St Andrews Business Park, Thorpe St Andrew, Norwich, Norfolk, NR7 0HR. The principle activity of the LLP is that of the development and sale of furniture. These financial statements are presented in sterling and rounded to the nearest £. 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.
| 2.2 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.3 | 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 . In the event of the LLP making losses, the loss is recognised as a credit amount of 'Members' remuneration charged as an expense where it is automatically divided or as a debit within equity under 'Other reserves' if not divided automatically.
| 2.4 | Intangible assets
Trademarks are valued at the cost of acquiring the right of use less accumulated amortisation. Amortisation is calculated to write off the cost in equal annual instalments over their estimated useful lives of 10 years.
| 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. Page 4
J & S REID LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 5 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives as follows: The estimated useful lives range as follows:
|  |  |  | Fixtures and fittings | - | 10 | year straight line basis
|  |  |  | Office equipment | - | 10 | year straight line basis
| 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. | Intangible assets
|  | Patents
|  | £
| Cost |
| At 1 January 2024 | 5,690
| At 5 April 2025 | 5,690
| Amortisation |
| At 1 January 2024 | 2,782
| On disposals | 485
| At 5 April 2025 | 3,267
| Net book value |
| At 5 April 2025 | 2,423
| At 31 December 2023 | 2,908
Page 5
J & S REID LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 5 APRIL 2025
4. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £
| At 1 January 2024 | 300 | 276 | 576
| Disposals | (300) | (276) | (576)
| At 5 April 2025 | - | - | -
| At 1 January 2024 | 270 | 267 | 537
| Disposals | (270) | (267) | (537)
| At 5 April 2025 | - | - | -
| Net book value |  |  |
| At 5 April 2025 | - | - | -
| At 31 December 2023 | 30 | 8 | 38
5. | Debtors
|  |  |  |  | 5 April | 31 December
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Prepayments and accrued income | - | 36
6. | Cash and cash equivalents
|  |  |  |  | 5 April | 31 December
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | - | 561
|  | - | 561
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J & S REID LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 5 APRIL 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 5 April | 31 December
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Accruals and deferred income | 840 | 692
|  | 840 | 692
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