Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 0 0 false 2025-01-08 No description of principal activity true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC455091 2025-01-07 OC455091 2025-01-08 2025-12-31 OC455091 2024-01-08 2025-01-07 OC455091 2025-12-31 OC455091 c:CurrentFinancialInstruments 2025-12-31 OC455091 c:CurrentFinancialInstruments c:WithinOneYear 2025-12-31 OC455091 d:FRS102 2025-01-08 2025-12-31 OC455091 d:AuditExempt-NoAccountantsReport 2025-01-08 2025-12-31 OC455091 d:FullAccounts 2025-01-08 2025-12-31 OC455091 d:LimitedLiabilityPartnershipLLP 2025-01-08 2025-12-31 OC455091 2 2025-01-08 2025-12-31 OC455091 d:PartnerLLP1 2025-01-08 2025-12-31 OC455091 e:PoundSterling 2025-01-08 2025-12-31 iso4217:GBP xbrli:pure

Registered number: OC455091 PPR PARMAN KINGSTON LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 DECEMBER 2025
PPR PARMAN KINGSTON LLP REGISTERED NUMBER: OC455091 BALANCE SHEET AS AT 31 DECEMBER 2025
| 2025 | 2025
Note | £ | £
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 1,334 |
Cash at bank and in hand | 5 | 3,166 |
|  | 4,500 |
Creditors: Amounts Falling Due Within One Year | 6 | (4,500) |
Net current assets |  |  | -
Total assets less current liabilities |  |  | -
Net assets |  |  | -
Represented by: |  |  |
Loans and other debts due to members within one year |  |  |
|  |  | -
Page 1
PPR PARMAN KINGSTON LLP REGISTERED NUMBER: OC455091 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 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:
................................................ PPR Estates Limited
Designated member
Date: 18 March 2026
The notes on pages 3 to 5 form part of these financial statements. PPR PARMAN KINGSTON 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
PPR PARMAN KINGSTON LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | General information
PPR Parman Kingston LLP is a limited liability partnership incorporated in England and Wales. The registered office address is 5 Welbeck Street, London, W1G 9YQ. 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
PPR PARMAN KINGSTON LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 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 .
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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 entity has no employees.
4. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 1,334
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PPR PARMAN KINGSTON LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
5. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 3,166
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Accruals and deferred income | 4,500
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