Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-05 2025-04-05 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-04-06 false Music entertainment 0 true 0 false false OC362693 2024-04-06 2025-04-05 OC362693 2023-04-06 2024-04-05 OC362693 2025-04-05 OC362693 2024-04-05 OC362693 c:CurrentFinancialInstruments 2025-04-05 OC362693 c:CurrentFinancialInstruments 2024-04-05 OC362693 c:CurrentFinancialInstruments 2 2025-04-05 OC362693 c:CurrentFinancialInstruments 2 2024-04-05 OC362693 c:CurrentFinancialInstruments c:WithinOneYear 2025-04-05 OC362693 c:CurrentFinancialInstruments c:WithinOneYear 2024-04-05 OC362693 e:FRS102 2024-04-06 2025-04-05 OC362693 e:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 OC362693 e:FullAccounts 2024-04-06 2025-04-05 OC362693 e:LimitedLiabilityPartnershipLLP 2024-04-06 2025-04-05 OC362693 e:PartnerLLP2 2024-04-06 2025-04-05 OC362693 c:FurtherSpecificReserve2ComponentTotalEquity 2025-04-05 OC362693 c:FurtherSpecificReserve2ComponentTotalEquity 2024-04-05 OC362693 f:PoundSterling 2024-04-06 2025-04-05 iso4217:GBP xbrli:pure

Registered number: OC362693 POMOCO LLP UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
POMOCO LLP
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 5
POMOCO LLP REGISTERED NUMBER:OC362693
STATEMENT OF FINANCIAL POSITION AS AT 5 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 2,268 |  | 954 |
Cash at bank and in hand |  | 959 |  | 2,724 |
|  | 3,227 |  | 3,678 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 5 | (2,310) |  | (2,010) |
Net current assets |  |  | 917 |  | 1,668
Net assets |  |  | 917 |  | 1,668
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 6 |  | 2,001 |  | 5,170
Members' other interests |  |  |  |  |
Other reserves classified as equity |  |  | (1,084) |  | (3,502)
|  |  | 917 |  | 1,668
Total members' interests |  |  |  |  |
Amounts due from members (included in debtors) | 4 |  | (1,363) |  | (729)
Loans and other debts due to members | 6 |  | 2,001 |  | 5,170
Members' other interests |  |  | (1,084) |  | (3,502)
|  |  | (446) |  | 939
Page 1
POMOCO LLP REGISTERED NUMBER:OC362693
STATEMENT OF FINANCIAL POSITION (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 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 3 December 2025.
J M Finer
Designated member
The notes on pages 3 to 5 form part of these financial statements. Page 2
POMOCO LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 5 APRIL 2025
1. | General information
Pomoco LLP (the "LLP") is a limited liability partnership incorporated in England and Wales. Its registered office address is 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD. The principal activity of the LLP continued to be earning royalties by provision of music entertainment and the sale of merchandise. 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 | Turnover
Turnover comprises of revenue recognised by the LLP in respect of royalties earned and sale of merchandise during the year, exclusive of Value Added Tax. Royalties and merchandise income are recognised in the period they are receivable.
| 2.3 | Foreign currency translation
The LLP's functional and presentational currency is £ sterling. Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Comprehensive Income.
| 2.4 | Taxation
No provision for taxation on the profits of the LLP has been made in the financial statements. Each member is exclusively liable for any tax liabilities arising out of their interest in the LLP, which will be assessed on the individual members and not the LLP. Page 3
POMOCO LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 5 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Basic financial instruments
The LLP only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, and loans with related parties. Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. Cash and cash equivalents comprise cash balances and call deposits.
3. | Employees
| The average monthly number of employees, excluding members, during the period was 0 (2023 - 0).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 239 | -
| Other debtors | 414 | -
| Prepayments and accrued income | 253 | 225
| Amounts due from members | 1,363 | 729
|  | 2,269 | 954
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 2,310 | 2,010
Page 4
POMOCO LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 5 APRIL 2025
6. | Loans and other debts due to members
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other amounts due to members | 2,001 | 5,170
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Falling due within one year | 2,001 | 5,170
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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