Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 true false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2 true 2024-06-01 No description of principal activity false 2 OC427535 2024-06-01 2025-05-31 OC427535 2023-06-01 2024-05-31 OC427535 2025-05-31 OC427535 2024-05-31 OC427535 c:CurrentFinancialInstruments 2025-05-31 OC427535 c:CurrentFinancialInstruments 2024-05-31 OC427535 c:CurrentFinancialInstruments c:WithinOneYear 2025-05-31 OC427535 c:CurrentFinancialInstruments c:WithinOneYear 2024-05-31 OC427535 d:FRS102 2024-06-01 2025-05-31 OC427535 d:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 OC427535 d:FullAccounts 2024-06-01 2025-05-31 OC427535 d:LimitedLiabilityPartnershipLLP 2024-06-01 2025-05-31 OC427535 d:PartnerLLP1 2024-06-01 2025-05-31 OC427535 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-05-31 OC427535 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-05-31 OC427535 c:FurtherSpecificReserve3ComponentTotalEquity 2025-05-31 OC427535 c:FurtherSpecificReserve3ComponentTotalEquity 2024-05-31 OC427535 e:PoundSterling 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Registered number: OC427535 PSSIF (GP) LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
PSSIF (GP) LLP REGISTERED NUMBER: OC427535 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 37,669 |  | 169,878 |
Cash at bank and in hand | 5 | 4,852 |  | 1,873 |
|  | 42,521 |  | 171,751 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,510) |  | (4,440) |
Net current assets |  |  | 41,011 |  | 167,311
Total assets less current liabilities |  |  | 41,011 |  | 167,311
Net assets |  |  | 41,011 |  | 167,311
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 8 |  | 26,911 |  | 163,211
|  |  | 26,911 |  | 163,211
Members' other interests |  |  |  |  |
Members' capital classified as equity |  | 14,100 |  | 4,100 |
|  |  | 14,100 |  | 4,100
|  |  | 41,011 |  | 167,311
Total members' interests |  |  |  |  |
Loans and other debts due to members | 8 |  | 26,911 |  | 163,211
Members' other interests |  |  | 14,100 |  | 4,100
|  |  | 41,011 |  | 167,311
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PSSIF (GP) LLP REGISTERED NUMBER: OC427535 BALANCE SHEET (CONTINUED) AS AT 31 MAY 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:
Altana Wealth Limited
Designated member
Date: 18 February 2026
The notes on pages 3 to 5 form part of these financial statements. PSSIF (GP) 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
PSSIF (GP) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
PSSIF (GP) LLP is a limited liability partnership incorporated in the United Kingdom and registered in England and Wales (registered number OC427535). The Partnership's registered office address is 175 Oxford Street, London, W1D 2JS. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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.
| 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 . Page 3
PSSIF (GP) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | 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 | 37,668 | 169,878
|  | 37,668 | 169,878
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 4,852 | 1,873
|  | 4,852 | 1,873
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PSSIF (GP) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 1,510 | 4,440
|  | 1,510 | 4,440
7. | Loans
8. | Loans and other debts due to members
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other amounts due to members | 26,911 | 163,211
|  | 26,911 | 163,211
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Falling due within one year | 26,911 | 163,211
|  | 26,911 | 163,211
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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