Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 true false false No description of principal activity 2024-04-01 2 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC414458 2024-04-01 2025-03-31 OC414458 2023-04-01 2024-03-31 OC414458 2025-03-31 OC414458 2024-03-31 OC414458 c:CurrentFinancialInstruments 2025-03-31 OC414458 c:CurrentFinancialInstruments 2024-03-31 OC414458 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC414458 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC414458 d:FRS102 2024-04-01 2025-03-31 OC414458 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC414458 d:FullAccounts 2024-04-01 2025-03-31 OC414458 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC414458 2 2024-04-01 2025-03-31 OC414458 d:PartnerLLP1 2024-04-01 2025-03-31 OC414458 d:PartnerLLP3 2024-04-01 2025-03-31 OC414458 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC414458 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC414458 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC414458 BLASE ENTERPRISES LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2025
BLASE ENTERPRISES LLP REGISTERED NUMBER: OC414458 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks |  | 10,000 |  | 10,000 |
Cash at bank and in hand | 4 | 108 |  | 132 |
|  | 10,108 |  | 10,132 |
Creditors: Amounts Falling Due Within One Year | 5 | (1,260) |  | (1,773) |
Net current assets |  |  | 8,848 |  | 8,359
Total assets less current liabilities |  |  | 8,848 |  | 8,359
Net assets |  |  | 8,848 |  | 8,359
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 6 |  | 8,848 |  | 8,359
|  |  | 8,848 |  | 8,359
|  |  | 8,848 |  | 8,359
Total members' interests |  |  |  |  |
Loans and other debts due to members | 6 |  | 8,848 |  | 8,359
|  |  | 8,848 |  | 8,359
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BLASE ENTERPRISES LLP REGISTERED NUMBER: OC414458 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:
H Coulthard | M Davies
Designated member | Designated member
Date: 28 January 2026 |
The notes on pages 3 to 5 form part of these financial statements. Blase Enterprises 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
BLASE ENTERPRISES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
Blase Enterprises LLP is a limited liability partnership incorporated in England and Wales (reg no. OC414458). Its registered office is 101 New Cavendish Street, 1st Floor South, London, England, W1W 6XH. The financial statements are presented in Sterling, which is the functional currency of the partnership. 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the LLP has transferred the significant risks and rewards of ownership to the buyer; ∙the LLP retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the LLP will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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. Page 3
BLASE ENTERPRISES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 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. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 10,000 | 10,000
|  | 10,000 | 10,000
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BLASE ENTERPRISES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
4. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 108 | 132
|  | 108 | 132
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 10 | 523
| Accruals and deferred income | 1,250 | 1,250
|  | 1,260 | 1,773
6. | Loans and other debts due to members
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other amounts due to members | 8,848 | 8,359
|  | 8,848 | 8,359
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Falling due within one year | 8,848 | 8,359
|  | 8,848 | 8,359
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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