Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-31 2025-01-31 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity true 4 2024-01-16 false false OC450642 2024-01-15 OC450642 2024-01-16 2025-01-31 OC450642 2023-01-16 2024-01-15 OC450642 2025-01-31 OC450642 c:CurrentFinancialInstruments 2025-01-31 OC450642 c:CurrentFinancialInstruments c:WithinOneYear 2025-01-31 OC450642 d:FRS102 2024-01-16 2025-01-31 OC450642 d:AuditExempt-NoAccountantsReport 2024-01-16 2025-01-31 OC450642 d:FullAccounts 2024-01-16 2025-01-31 OC450642 d:LimitedLiabilityPartnershipLLP 2024-01-16 2025-01-31 OC450642 6 2024-01-16 2025-01-31 OC450642 d:PartnerLLP1 2024-01-16 2025-01-31 OC450642 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-01-31 OC450642 c:FurtherSpecificReserve2ComponentTotalEquity 2025-01-31 OC450642 e:USDollar 2024-01-16 2025-01-31 iso4217:GBP xbrli:pure

Registered number: OC450642 LOS ALPES LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 JANUARY 2025
LOS ALPES LLP REGISTERED NUMBER: OC450642 STATEMENT OF FINANCIAL POSITION AS AT 31 JANUARY 2025
|  | 2025
Note |  | $
Fixed assets |  |  |
Investments | 4 |  | 1,709,344
|  |  | 1,709,344
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 1,000 |
|  | 1,000 |
Creditors: Amounts Falling Due Within One Year |  | (1,500) |
Net current (liabilities)/assets |  |  | (500)
Total assets less current liabilities |  |  | 1,708,844
Net assets |  |  | 1,708,844
Represented by: |  |  |
Loans and other debts due to members within one year |  |  |
Members' other interests |  |  |
Members' capital classified as equity |  | 1,710,344 |
Other reserves classified as equity |  | (1,500) |
|  |  | 1,708,844
|  |  | 1,708,844
Total members' interests |  |  |
Members' other interests |  |  | 1,708,844
|  |  | 1,708,844
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LOS ALPES LLP REGISTERED NUMBER: OC450642 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JANUARY 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:
___________________________ Rene Henri Eric Beaujanot Barbara
Designated member
Date: 19 March 2026
The notes on pages 3 to 4 form part of these financial statements. Los Alpes 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
LOS ALPES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2025
1. | General information
Los Alpes LLP is a limited liability partnership incorporated in England and Wales (registered number OC450642). The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The financial statements are presented in US Dollars, which is the functional currency of the Company. 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 | 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 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | 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 period was 4.
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LOS ALPES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | $
| Cost or valuation |
| Additions | 1,709,344
| At 31 January 2025 | 1,709,344
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | $
| Other debtors | 1,000
|  | 1,000
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | $
| Accruals and deferred income | 1,500
|  | 1,500
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