Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 true 2024-04-01 false The principal activity of the LLP is that of property consultancy 2 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC423833 2024-04-01 2025-03-31 OC423833 2023-04-01 2024-03-31 OC423833 2025-03-31 OC423833 2024-03-31 OC423833 c:OfficeEquipment 2024-04-01 2025-03-31 OC423833 c:OfficeEquipment 2025-03-31 OC423833 c:OfficeEquipment 2024-03-31 OC423833 c:OfficeEquipment c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC423833 c:ComputerEquipment 2024-04-01 2025-03-31 OC423833 c:ComputerEquipment 2025-03-31 OC423833 c:ComputerEquipment 2024-03-31 OC423833 c:ComputerEquipment c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC423833 c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC423833 c:CurrentFinancialInstruments 2025-03-31 OC423833 c:CurrentFinancialInstruments 2024-03-31 OC423833 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC423833 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC423833 d:FRS102 2024-04-01 2025-03-31 OC423833 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC423833 d:FullAccounts 2024-04-01 2025-03-31 OC423833 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC423833 d:PartnerLLP2 2024-04-01 2025-03-31 OC423833 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC423833 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC423833 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC423833 AW & RH PARRACK LLP UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
AW & RH PARRACK LLP
CONTENTS
| Page
Balance sheet | 1 - 2
Reconciliation of members' interests | 3
Notes to the financial statements | 4 - 7
AW & RH PARRACK LLP REGISTERED NUMBER:OC423833
BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,297 |  | 1,075
|  |  | 1,297 |  | 1,075
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 519 |  | - |
Cash at bank and in hand | 6 | 21,754 |  | 111,619 |
|  | 22,273 |  | 111,619 |
Creditors: Amounts Falling Due Within One Year | 7 | (8,662) |  | (15,900) |
Net current assets |  |  | 13,611 |  | 95,719
Total assets less current liabilities |  |  | 14,908 |  | 96,794
Net assets |  |  | 14,908 |  | 96,794
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 8 |  | 14,908 |  | 96,794
|  |  | 14,908 |  | 96,794
|  |  | 14,908 |  | 96,794
Total members' interests |  |  |  |  |
Loans and other debts due to members | 8 |  | 14,908 |  | 96,794
|  |  | 14,908 |  | 96,794
1
AW & RH PARRACK LLP REGISTERED NUMBER:OC423833
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 profit and loss account 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 15 January 2026.
A W Parrack
Designated member
The notes on pages 4 to 7 form part of these financial statements. AW & RH Parrack 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. 2
AW & RH PARRACK 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 | 274,416 | 274,416 | - | - | 274,416
Members' interests after profit for the year | 274,416 | 274,416 | (12,915) | (12,915) | 261,501
Other division of profits | (274,416) | (274,416) | 274,416 | 274,416 | -
Amounts introduced by members | - | - | 55,923 | 55,923 | 55,923
Drawings on account and distribution of profit | - | - | (220,630) | (220,630) | (220,630)
Amounts due to members |  |  | 96,794 | 96,794 |
Balance at 31 March 2024 | - | - | 96,794 | 96,794 | 96,794
Profit for the year available for discretionary division among members | 46,206 | 46,206 | - | - | 46,206
Members' interests after profit for the year | 46,206 | 46,206 | 96,794 | 96,794 | 143,000
Other division of profits | (46,206) | (46,206) | 46,206 | 46,206 | -
Amounts introduced by members | - | - | 30,991 | 30,991 | 30,991
Drawings on account and distribution of profit | - | - | (159,083) | (159,083) | (159,083)
Amounts due to members |  |  | 14,908 | 14,908 |
Balance at 31 March 2025 | - | - | 14,908 | 14,908 | 14,908
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.
3
AW & RH PARRACK LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
AW & RH Parrack LLP is a limited liability partnership, registered in England and Wales, registration number OC423833. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The principal activity of the LLP is that of property consultancy. 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". The LLP's functional and presentational currency is pound sterling. The following principal accounting policies have been applied:
| 2.2 | Turnover
The turnover for the year reflects property consultancy. Turnover 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. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 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 . 4
AW & RH PARRACK LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 20% | straight line
|  |  |  | Computer equipment | - | 25% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | 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.
| 2.6 | 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.
| 2.8 | Financial instruments
The LLP only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors, loans from other third parties and loans related to parties.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 -2).
5
AW & RH PARRACK LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 April 2024 | 934 | 3,762 | 4,696
| Additions | 256 | 583 | 839
| At 31 March 2025 | 1,190 | 4,345 | 5,535
| Depreciation |  |  |
| At 1 April 2024 | 659 | 2,962 | 3,621
| Charge for the year | 120 | 497 | 617
| At 31 March 2025 | 779 | 3,459 | 4,238
| Net book value |  |  |
| At 31 March 2025 | 411 | 886 | 1,297
| At 31 March 2024 | 275 | 800 | 1,075
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 519 | -
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 21,754 | 111,619
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 664 | -
| Other taxation and social security | 2,346 | 10,180
| Accruals | 5,652 | 5,720
|  | 8,662 | 15,900
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AW & RH PARRACK LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Loans and other debts due to members
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other amounts due to members | 14,908 | 96,794
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Falling due within one year | 14,908 | 96,794
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
7