Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-01 false No description of principal activity 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC306483 2024-04-01 2025-03-31 OC306483 2023-04-01 2024-03-31 OC306483 2025-03-31 OC306483 2024-03-31 OC306483 c:FurnitureFittings 2024-04-01 2025-03-31 OC306483 c:FurnitureFittings 2025-03-31 OC306483 c:FurnitureFittings 2024-03-31 OC306483 c:FurnitureFittings c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC306483 c:CurrentFinancialInstruments 2025-03-31 OC306483 c:CurrentFinancialInstruments 2024-03-31 OC306483 c:CurrentFinancialInstruments 2 2025-03-31 OC306483 c:CurrentFinancialInstruments 2 2024-03-31 OC306483 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC306483 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC306483 e:FRS102 2024-04-01 2025-03-31 OC306483 e:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC306483 e:FullAccounts 2024-04-01 2025-03-31 OC306483 e:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC306483 e:PartnerLLP1 2024-04-01 2025-03-31 OC306483 e:PartnerLLP2 2024-04-01 2025-03-31 OC306483 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC306483 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC306483 f:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC306483 CLARAT PARTNERS LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
CLARAT PARTNERS LLP REGISTERED NUMBER: OC306483 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,008 |  | 544
Investments | 5 |  | - |  | 71,684
|  |  | 1,008 |  | 72,228
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 177,430 |  | 70,193 |
Cash at bank and in hand | 7 | 75 |  | 12,126 |
|  | 177,505 |  | 82,319 |
Creditors: Amounts Falling Due Within One Year | 8 | (45,286) |  | (21,320) |
Net current assets |  |  | 132,219 |  | 60,999
Total assets less current liabilities |  |  | 133,227 |  | 133,227
Net assets |  |  | 133,227 |  | 133,227
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Members' other interests |  |  |  |  |
Members' capital classified as equity |  | 133,227 |  | 133,227 |
|  |  | 133,227 |  | 133,227
|  |  | 133,227 |  | 133,227
Total members' interests |  |  |  |  |
Amounts due from members (included in debtors) | 6 |  | (177,428) |  | (62,994)
Members' other interests |  |  | 133,227 |  | 133,227
|  |  | (44,201) |  | 70,233
Page 1
CLARAT PARTNERS LLP REGISTERED NUMBER: OC306483 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:
B Clare | S Clare
Designated member | Designated member
Date: 6 March 2026 |
The notes on pages 3 to 6 form part of these financial statements. Clarat Partners 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
CLARAT PARTNERS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Clarat Partners LLP is a limited liability partnership incorporated in England & Wales (registered number: OC306483) . The registered office address of the LLP is 101 New Cavendish Street, 1st Floor South, London, England W1W 6XH. 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 | 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.
| 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 . 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.
| 2.4 | 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 3
CLARAT PARTNERS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | 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 | - | 25% | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 April 2024 | 141,769
| Additions | 800
| At 31 March 2025 | 142,569
| Depreciation |
| At 1 April 2024 | 141,225
| Charge for the year on owned assets | 336
| At 31 March 2025 | 141,561
| Net book value |
| At 31 March 2025 | 1,008
| At 31 March 2024 | 544
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CLARAT PARTNERS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Fixed asset investments
|  | Unlisted investments
|  | £
| At 1 April 2024 | 71,684
| Disposals | (71,684)
| At 31 March 2025 | -
Page 5
CLARAT PARTNERS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 7,200
| Amounts due from members | 177,428 | 62,994
|  | 177,428 | 70,194
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 75 | 12,126
|  | 75 | 12,126
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 4,400 | 6,807
| Other taxation and social security | 15,273 | 5,960
| Other creditors | 12,396 | 338
| Accruals and deferred income | 13,217 | 8,215
|  | 45,286 | 21,320
Page 6