Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2 2 2024-04-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true false The principal object of the LLP is Event organising for conferences, meetings, and entertainment.false false OC402469 2024-04-01 2025-03-31 OC402469 2023-01-01 2024-03-31 OC402469 2025-03-31 OC402469 2024-03-31 OC402469 c:CurrentFinancialInstruments 2025-03-31 OC402469 c:CurrentFinancialInstruments 2024-03-31 OC402469 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC402469 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC402469 d:FRS102 2024-04-01 2025-03-31 OC402469 d:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC402469 d:FullAccounts 2024-04-01 2025-03-31 OC402469 d:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC402469 2 2024-04-01 2025-03-31 OC402469 6 2024-04-01 2025-03-31 OC402469 d:PartnerLLP1 2024-04-01 2025-03-31 OC402469 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC402469 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC402469 c:FurtherSpecificReserve2ComponentTotalEquity 2025-03-31 OC402469 c:FurtherSpecificReserve2ComponentTotalEquity 2024-03-31 OC402469 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC402469 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC402469 e:Euro 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC402469 MO555 LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2025
MO555 LLP REGISTERED NUMBER: OC402469 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | € |  | €
Fixed assets |  |  |  |  |
Investments | 4 |  | 10,114 |  | 9,926
|  |  | 10,114 |  | 9,926
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 8,864 |  | 2,664 |
Cash at bank and in hand | 6 | 1,241,838 |  | 990,272 |
|  | 1,250,702 |  | 992,936 |
Creditors: Amounts Falling Due Within One Year | 7 | (4,712) |  | (2,000) |
Net current assets |  |  | 1,245,990 |  | 990,936
Total assets less current liabilities |  |  | 1,256,104 |  | 1,000,862
Net assets |  |  | 1,256,104 |  | 1,000,862
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 8 |  | 267,288 |  | 267,288
|  |  | 267,288 |  | 267,288
Members' other interests |  |  |  |  |
Members' capital classified as equity |  | 136,511 |  | 136,511 |
Other reserves classified as equity |  | 852,305 |  | 597,063 |
|  |  | 988,816 |  | 733,574
|  |  | 1,256,104 |  | 1,000,862
Total members' interests |  |  |  |  |
Loans and other debts due to members | 8 |  | 267,288 |  | 267,288
Members' other interests |  |  | 988,816 |  | 733,574
|  |  | 1,256,104 |  | 1,000,862
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MO555 LLP REGISTERED NUMBER: OC402469 BALANCE SHEET (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 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:
................................................ M Zeberga
Designated member
Date: 1 April 2026
The notes on pages 3 to 8 form part of these financial statements. MO555 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
MO555 LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
MO555 LLP is a private limited liability partnership, and is incorporated in England and Wales. The address of its registered office is 5th Floor, 7/10 Chandos Street, London, W1G 9DQ. 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 | Foreign currency translation
Functional and presentation currency The LLP's functional and presentational currency is Euros. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
MO555 LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.3 | 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the Period in which they are incurred.
| 2.6 | 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 4
MO555 LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted LLP shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | Financial instruments
The LLP has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the LLP's Balance Sheet when the LLP becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The LLP's cash and cash equivalents, trade and most other debtors due within the operating cycle fall into this category of financial instruments. Page 5
MO555 LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.11 | Financial instruments (continued)
Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the LLP after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the LLP transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the LLP will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the LLP's contractual obligations expire or are discharged or cancelled.
3. | Employees
| The average monthly number of employees, including directors, during the Period was 2 (2024 - 2).
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MO555 LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
4. | Fixed asset investments
|  | Listed investments
|  | €
| Cost or valuation |
| At 1 April 2024 | 9,926
| Revaluations | 188
| At 31 March 2025 | 10,114
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | € | €
| Prepayments and accrued income | 8,864 | 2,663
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | € | €
| Cash at bank and in hand | 1,241,838 | 990,272
| Less: bank overdrafts | (2,462) | -
|  | 1,239,376 | 990,272
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | € | €
| Bank overdrafts | 2,462 | -
| Accruals and deferred income | 2,250 | 2,000
|  | 4,712 | 2,000
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MO555 LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
8. | Loans and other debts due to members
|  |  |  |  | 2025 | 2024
|  |  |  |  | € | €
| Other amounts due to members | 267,288 | 267,288
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | € | €
| Falling due within one year | 267,288 | 267,288
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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