Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 2024-09-01 false true No description of principal activity 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 OC300612 2024-09-01 2025-08-31 OC300612 2023-09-01 2024-08-31 OC300612 2025-08-31 OC300612 2024-08-31 OC300612 c:FurnitureFittings 2024-09-01 2025-08-31 OC300612 c:FurnitureFittings 2025-08-31 OC300612 c:FurnitureFittings 2024-08-31 OC300612 c:FreeholdInvestmentProperty 2025-08-31 OC300612 c:FreeholdInvestmentProperty 2024-08-31 OC300612 c:CurrentFinancialInstruments 2025-08-31 OC300612 c:CurrentFinancialInstruments 2024-08-31 OC300612 c:Non-currentFinancialInstruments 2025-08-31 OC300612 c:Non-currentFinancialInstruments 2024-08-31 OC300612 c:CurrentFinancialInstruments c:WithinOneYear 2025-08-31 OC300612 c:CurrentFinancialInstruments c:WithinOneYear 2024-08-31 OC300612 c:Non-currentFinancialInstruments c:AfterOneYear 2025-08-31 OC300612 c:Non-currentFinancialInstruments c:AfterOneYear 2024-08-31 OC300612 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2025-08-31 OC300612 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2024-08-31 OC300612 d:FRS102 2024-09-01 2025-08-31 OC300612 d:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 OC300612 d:FullAccounts 2024-09-01 2025-08-31 OC300612 d:LimitedLiabilityPartnershipLLP 2024-09-01 2025-08-31 OC300612 5 2024-09-01 2025-08-31 OC300612 d:PartnerLLP1 2024-09-01 2025-08-31 OC300612 c:FurtherSpecificReserve1ComponentTotalEquity 2025-08-31 OC300612 c:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31 OC300612 c:FurtherSpecificReserve3ComponentTotalEquity 2025-08-31 OC300612 c:FurtherSpecificReserve3ComponentTotalEquity 2024-08-31 OC300612 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: OC300612 THE AMERICAN STICKY BUN COMPANY LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
THE AMERICAN STICKY BUN COMPANY LLP REGISTERED NUMBER: OC300612 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 5 |  | 536,732 |  | 536,732
|  |  | 536,732 |  | 536,732
Current assets |  |  |  |  |
Cash at bank and in hand | 6 | 2,911 |  | 3,541 |
|  | 2,911 |  | 3,541 |
Creditors: Amounts Falling Due Within One Year | 7 | (4,275) |  | (6,841) |
Net current liabilities |  |  | (1,364) |  | (3,300)
Total assets less current liabilities |  |  | 535,368 |  | 533,432
Creditors: amounts falling due after more than one year | 8 |  | (440,308) |  | (414,449)
|  |  | 95,060 |  | 118,983
Net assets |  |  | 95,060 |  | 118,983
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 10 |  | (103,648) |  | (79,725)
|  |  | (103,648) |  | (79,725)
Members' other interests |  |  |  |  |
Revaluation reserve classified as equity |  | 198,708 |  | 198,708 |
|  |  | 198,708 |  | 198,708
|  |  | 95,060 |  | 118,983
Total members' interests |  |  |  |  |
Loans and other debts due to members | 10 |  | (103,648) |  | (79,725)
Members' other interests |  |  | 198,708 |  | 198,708
|  |  | 95,060 |  | 118,983
Page 1
THE AMERICAN STICKY BUN COMPANY LLP REGISTERED NUMBER: OC300612 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 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 by:
P Webber
Designated member
Date: 12 February 2026
The notes on pages 4 to 8 form part of these financial statements. Page 2
THE AMERICAN STICKY BUN COMPANY LLP RECONCILIATION OF MEMBERS' INTERESTS FOR THE YEAR ENDED 31 AUGUST 2025
| EQUITY Members' other interests | DEBT Loans and other debts due to members less any amounts due from members in debtors | Total members' interests
| Revaluation reserve | Total | Other amounts | Total | Total
| £ | £ | £ | £ | £
Amounts due to members |  |  | (57,100) | (57,100) |
Balance at 1 September 2023 | 198,708 | 198,708 | (57,100) | (57,100) | 141,608
Members' remuneration charged as an expense | - | - | (22,625) | (22,625) | (22,625)
Members' interests after profit for the year | 198,708 | 198,708 | (79,725) | (79,725) | 118,983
Amounts due to members |  |  | (79,725) | (79,725) |
Balance at 31 August 2024 | 198,708 | 198,708 | (79,725) | (79,725) | 118,983
Members' remuneration charged as an expense | - | - | (23,923) | (23,923) | (23,923)
Members' interests after profit for the year | 198,708 | 198,708 | (103,648) | (103,648) | 95,060
Other movements | - | - | - | - | -
Amounts due to members |  |  | (103,648) | (103,648) |
Balance at 31 August 2025 | 198,708 | 198,708 | (103,648) | (103,648) | 95,060
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.
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THE AMERICAN STICKY BUN COMPANY LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
The American Sticky Bun Company LLP is a Limited Liability Partnership incorporated in England and Wales within the United Kingdom. The address of the registered office is Trinity House, 40 Belle Vue Road, Shrewsbury, Shropshire, SY3 7LL. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 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.
| 2.2 | 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.
| 2.3 | 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. Page 4
THE AMERICAN STICKY BUN COMPANY LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
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:
|  |  |  | Fixtures and fittings | - | 10% | 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.
| 2.4 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 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. 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 5
THE AMERICAN STICKY BUN COMPANY LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
3. | Members and employees
| The average monthly number of persons (including members with contracts of employment) employed during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | LLP Designated Members | 2 | 2
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 September 2024 | 6,861
| At 31 August 2025 | 6,861
| Depreciation |
| At 1 September 2024 | 6,861
| At 31 August 2025 | 6,861
| Net book value |
| At 31 August 2025 | -
| At 31 August 2024 | -
Page 6
THE AMERICAN STICKY BUN COMPANY LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 September 2024 | 536,732
| At 31 August 2025 | 536,732
The 2025 valuations were made by the members, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 338,024 | 338,024
|  | 338,024 | 338,024
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 2,911 | 3,541
|  | 2,911 | 3,541
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 1,875 | 1,875
| Accruals and deferred income | 2,400 | 4,966
|  | 4,275 | 6,841
Page 7
THE AMERICAN STICKY BUN COMPANY LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 440,308 | 414,449
|  | 440,308 | 414,449
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due after more than one year |  |
| Other loans | 440,308 | 414,449
|  | 440,308 | 414,449
|  | 440,308 | 414,449
10. | Loans and other debts due to members
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other amounts due to members | (103,648) | (79,725)
|  | (103,648) | (79,725)
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Falling due within one year | (103,648) | (79,725)
|  | (103,648) | (79,725)
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up. Page 8
THE AMERICAN STICKY BUN COMPANY LLP
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