Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312Book writer2024-04-01truetruefalsefalse2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC445076 2024-04-01 2025-03-31 OC445076 2022-12-16 2024-03-31 OC445076 2025-03-31 OC445076 2024-03-31 OC445076 c:CurrentFinancialInstruments 2025-03-31 OC445076 c:CurrentFinancialInstruments 2024-03-31 OC445076 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC445076 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC445076 d:FRS102 2024-04-01 2025-03-31 OC445076 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC445076 d:FullAccounts 2024-04-01 2025-03-31 OC445076 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC445076 d:PartnerLLP1 2024-04-01 2025-03-31 OC445076 c:FurtherSpecificReserve2ComponentTotalEquity 2025-03-31 OC445076 c:FurtherSpecificReserve2ComponentTotalEquity 2024-03-31 OC445076 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Registered number: OC445076














JIMMY WALES SEVEN RULES LLP
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
JIMMY WALES SEVEN RULES LLP
REGISTERED NUMBER:OC445076

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
601
205

  
601
205

Creditors: Amounts Falling Due Within One Year
 5 
(3,250)
(2,368)

Net current liabilities
  
 
 
(2,649)
 
 
(2,163)

Total assets less current liabilities
  
(2,649)
(2,163)

  

Net liabilities
  
(2,649)
(2,163)


Represented by:
  

Loans and other debts due to members within one year
  

Members' capital classified as equity
 6 
(2,099)
(2,163)

Members' other interests
  

Other reserves classified as equity
  
(550)
-

  
 
(550)
 
-

  
(2,649)
(2,163)


Total members' interests
  

Loans and other debts due to members
 6 
(2,099)
(2,163)

Members' other interests
  
(550)
-

  
(2,649)
(2,163)


Page 1

 
JIMMY WALES SEVEN RULES LLP
REGISTERED NUMBER:OC445076
    
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 on 23 December 2025.




J D Wales
Designated member

The notes on pages 4 to 5 form part of these financial statements.

Page 2

 
JIMMY WALES SEVEN RULES LLP
 

RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 31 MARCH 2025






EQUITY
Members' other interests
DEBT
Loans and other debts due to members less any amounts due from members in debtors
Total members' interests
Other reserves
Total
Other amounts
Total
Total

£
£
£
£
£

Profit for the year available for discretionary division among members
 
235,222
235,222
-
-
235,222

Members' interests after profit for the year
235,222
235,222
-
-
235,222

Other division of profits
(235,222)
(235,222)
235,222
235,222
-

Drawings
-
-
(237,385)
(237,385)
(237,385)

Amounts due to members
(2,163)
(2,163)

Balance at 31 March 2024
-
-
235,222
235,222
235,222

Profit for the year available for discretionary division among members
 
56,859
56,859
-
-
56,859

Members' interests after profit for the year
56,859
56,859
235,222
235,222
292,081

Other division of profits
(57,409)
(57,409)
57,409
57,409
-

Drawings
-
-
(294,730)
(294,730)
(294,730)

Amounts due to members
(2,099)
(2,099)

Balance at 31 March 2025 
(550)
(550)
(2,099)
(2,099)
(2,649)

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

 
JIMMY WALES SEVEN RULES LLP
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Jimmy Wales Seven Rules LLP is a limited liabilty partnership incorporated in England and Wales, with its registered office at Connaught House 2nd Floor, 1-3 Mount Street, London, W1K 3NB.

The principal objective of the LLP is to carry on the business of writing and publishing books.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships".

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts

 
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).


4.


Debtors

2025
2024
£
£


Other debtors
601
205

601
205


Page 4

 
JIMMY WALES SEVEN RULES LLP
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Accruals and deferred income
3,250
2,368

3,250
2,368



6.


Loans and other debts due to members


2025
£



Other amounts due to members
(2,099)

(2,099)

Loans and other debts due to members may be further analysed as follows:

2025
£



Falling due within one year
(2,099)

(2,099)

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.

 
Page 5