Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 6 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 7 2024-04-01 No description of principal activity true true OC361947 2024-04-01 2025-03-31 OC361947 2023-04-01 2024-03-31 OC361947 2025-03-31 OC361947 2024-03-31 OC361947 c:CurrentFinancialInstruments 2025-03-31 OC361947 c:CurrentFinancialInstruments 2024-03-31 OC361947 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC361947 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC361947 d:FRS102 2024-04-01 2025-03-31 OC361947 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC361947 d:FullAccounts 2024-04-01 2025-03-31 OC361947 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC361947 6 2024-04-01 2025-03-31 OC361947 d:PartnerLLP2 2024-04-01 2025-03-31 OC361947 c:FurtherSpecificReserve2ComponentTotalEquity 2025-03-31 OC361947 c:FurtherSpecificReserve2ComponentTotalEquity 2024-03-31 OC361947 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC361947 FOUNDATION PROPERTY & CAPITAL (NO.8) LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
FOUNDATION PROPERTY & CAPITAL (NO.8) LLP REGISTERED NUMBER: OC361947 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 3 |  | 6,878,118 |  | 6,300,143
|  |  | 6,878,118 |  | 6,300,143
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | - |  | 127 |
Cash at bank and in hand | 5 | 5,314 |  | 5,596 |
|  | 5,314 |  | 5,723 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,250) |  | (1,151) |
Net current assets |  |  | 4,064 |  | 4,572
Total assets less current liabilities |  |  | 6,882,182 |  | 6,304,715
Net assets |  |  | 6,882,182 |  | 6,304,715
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Members' other interests |  |  |  |  |
Other reserves classified as equity |  | 6,882,182 |  | 6,304,715 |
|  |  | 6,882,182 |  | 6,304,715
|  |  | 6,882,182 |  | 6,304,715
Total members' interests |  |  |  |  |
Members' other interests |  |  | 6,882,182 |  | 6,304,715
|  |  | 6,882,182 |  | 6,304,715
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FOUNDATION PROPERTY & CAPITAL (NO.8) LLP REGISTERED NUMBER: OC361947 STATEMENT OF FINANCIAL POSITION (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 by:
B Lansman on behalf of Foundation Property Company Limited
Designated member
Date: 8 December 2025
The notes on pages 3 to 5 form part of these financial statements. Foundation Property & Capital (No.8) 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
FOUNDATION PROPERTY & CAPITAL (NO.8) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Foundation Property & Capital (No.8) LLP is a limited liability partnership incorporated in England and Wales (registered number: OC361947). The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom W1W 6XH, and the principal place of buisness address is 14-16 Great Pulteney Street, London, W1F 9ND. The principal activity of the LLP during the year continued to be that of investments. The financial statements are presented in Sterling, which is the functional currency of the LLP. 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. Page 3
FOUNDATION PROPERTY & CAPITAL (NO.8) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 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 .
| 2.4 | Valuation of investments
Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.5 | Associates and joint ventures
Associates and Joint Ventures are held at cost less impairment.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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. Page 4
FOUNDATION PROPERTY & CAPITAL (NO.8) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
3. | Fixed asset investments
|  | Investments in associates
|  | £
| Cost or valuation |
| At 1 April 2024 | 6,300,143
| Revaluations | 577,975
| At 31 March 2025 | 6,878,118
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 127
|  | - | 127
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 5,314 | 5,596
|  | 5,314 | 5,596
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 1,250 | 1,151
|  | 1,250 | 1,151
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