Caseware UK (AP4) 2024.0.164 2024.0.164 2026-03-31 2026-03-31 false 2025-04-01 false No description of principal activity 4 5 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC328570 2025-04-01 2026-03-31 OC328570 2026-03-31 OC328570 2024-04-01 2025-03-31 OC328570 2025-03-31 OC328570 c:OfficeEquipment 2025-04-01 2026-03-31 OC328570 c:OfficeEquipment 2026-03-31 OC328570 c:OfficeEquipment 2025-03-31 OC328570 c:OfficeEquipment c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC328570 c:ComputerEquipment 2025-04-01 2026-03-31 OC328570 c:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 OC328570 c:OtherPropertyPlantEquipment 2026-03-31 OC328570 c:OtherPropertyPlantEquipment 2025-03-31 OC328570 c:OtherPropertyPlantEquipment c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC328570 c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC328570 c:CurrentFinancialInstruments 2026-03-31 OC328570 c:CurrentFinancialInstruments 2025-03-31 OC328570 c:CurrentFinancialInstruments c:WithinOneYear 2026-03-31 OC328570 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC328570 d:FRS102 2025-04-01 2026-03-31 OC328570 d:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC328570 d:FullAccounts 2025-04-01 2026-03-31 OC328570 d:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC328570 2 2025-04-01 2026-03-31 OC328570 d:PartnerLLP1 2025-04-01 2026-03-31 OC328570 c:OtherCapitalInstrumentsClassifiedAsEquity 2026-03-31 OC328570 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-03-31 OC328570 c:FurtherSpecificReserve3ComponentTotalEquity 2026-03-31 OC328570 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC328570 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Company Registration Number OC328570
| APRIL STRATEGY LLP |
| UNAUDITED FINANCIAL STATEMENTS |
| 31 MARCH 2026 |
APRIL STRATEGY LLP REGISTERED NUMBER: OC328570 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 6,988 |  | 11,799
|  |  | 6,988 |  | 11,799
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 363,415 |  | 518,604 |
Cash at bank and in hand | 6 | 507,568 |  | 517,680 |
|  | 870,983 |  | 1,036,284 |
Creditors: Amounts Falling Due Within One Year | 7 | (134,471) |  | (266,466) |
Net current assets |  |  | 736,512 |  | 769,818
Total assets less current liabilities |  |  | 743,500 |  | 781,617
Net assets |  |  | 743,500 |  | 781,617
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 8 |  | 635,500 |  | 673,617
|  |  | 635,500 |  | 673,617
Members' other interests |  |  |  |  |
Members' capital classified as equity |  | 108,000 |  | 108,000 |
|  |  | 108,000 |  | 108,000
|  |  | 743,500 |  | 781,617
Total members' interests |  |  |  |  |
Loans and other debts due to members | 8 |  | 635,500 |  | 673,617
Members' other interests |  |  | 108,000 |  | 108,000
|  |  | 743,500 |  | 781,617
Page 1
APRIL STRATEGY LLP REGISTERED NUMBER: OC328570 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 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 on 4 June 2026.
Mr J Vincent
Designated member
The notes on pages 4 to 9 form part of these financial statements. Page 2
APRIL STRATEGY LLP RECONCILIATION OF MEMBERS' INTERESTS FOR THE YEAR ENDED 31 MARCH 2026
| EQUITY Members' other interests | DEBT Loans and other debts due to members less any amounts due from members in debtors | Total members' interests
| Members' capital (classified as equity) | Other reserves | Total | Other amounts | Total | Total
| £ | £ | £ | £ | £ | £
Profit for the year available for discretionary division among members | - | 1,581,265 | 1,581,265 | - | - | 1,581,265
Members' interests after profit for the year | 108,000 | 1,581,265 | 1,689,265 | 657,492 | 657,492 | 2,346,757
Other division of profits | - | (1,581,265) | (1,581,265) | 1,581,265 | 1,581,265 | -
Drawings on account and distribution of profit | - | - | - | (1,565,140) | (1,565,140) | (1,565,140)
Amounts due to members |  |  |  | 673,617 | 673,617 |
Balance at 31 March 2025 | 108,000 | - | 108,000 | 673,617 | 673,617 | 781,617
Profit for the year available for discretionary division among members | - | 1,594,649 | 1,594,649 | - | - | 1,594,649
Members' interests after profit for the year | 108,000 | 1,594,649 | 1,702,649 | 673,617 | 673,617 | 2,376,266
Other division of profits | - | (1,594,649) | (1,594,649) | 1,594,649 | 1,594,649 | -
Drawings on account and distribution of profit | - | - | - | (1,632,765) | (1,632,765) | (1,632,765)
Amounts due to members |  |  |  | 635,500 | 635,500 |
Balance at 31 March 2026 | 108,000 | - | 108,000 | 635,500 | 635,500 | 743,500
There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests.
Page 3
APRIL STRATEGY LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
April Strategy LLP is a limited liability partnership, incorporated in England & Wales, registered number OC328570. The registered office address is 71-75 Shelton Street, London, WC2H 9JQ. 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 Section 1a of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Standard of Recommended Practice "Accounting by Limited Liability Partnerships". The following principal accounting policies have been applied:
| 2.2 | Going concern
These financial statements are prepared on the going concern basis. The members believe that the company will have sufficient funds to settle all of its liabilities as they fall due for at least 12 months from signing the accounts.
| 2.3 | Foreign currency translation
Functional and presentation currency The LLP's functional and presentational currency is GBP. 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 Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 4
APRIL STRATEGY LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2. Accounting policies (continued)
| 2.4 | 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.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | Pensions
Defined contribution pension plan The LLP operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the LLP pays fixed contributions into a separate entity. Once the contributions have been paid the LLP has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the LLP in independently administered funds.
| 2.7 | 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 .
| 2.8 | 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 5
APRIL STRATEGY LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2. Accounting policies (continued)
| 2.8 | 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:
|  |  |  | Office equipment | - | 20% | (over 5 years) on a straight line basis
|  |  |  | Computer equipment | - | 33% | (over 3 years) on a straight line basis
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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | Financial instruments
The LLP only enters into basic financial instrument transactions that result in recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receiveable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receiveable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan. Financial assets and liabilities are offset and the net amount reported in the Statement of Financial Position when there is an enforceable right to set of the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Page 6
APRIL STRATEGY LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
3. | Employees
| The average monthly number of employees, excluding members, during the year was 4 (2025 - 5).
4. | Tangible fixed assets
|  | Office equipment | Other fixed assets | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2025 | 7,104 | 57,592 | 64,696
| Additions | 175 | 2,343 | 2,518
| At 31 March 2026 | 7,279 | 59,935 | 67,214
| Depreciation |  |  |
| At 1 April 2025 | 6,513 | 46,384 | 52,897
| Charge for the year on owned assets | 271 | 7,058 | 7,329
| At 31 March 2026 | 6,784 | 53,442 | 60,226
| Net book value |  |  |
| At 31 March 2026 | 495 | 6,493 | 6,988
| At 31 March 2025 | 591 | 11,208 | 11,799
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 300,780 | 472,361
| Other debtors | 39,006 | 36,447
| Prepayments and accrued income | 23,629 | 9,796
|  | 363,415 | 518,604
Page 7
APRIL STRATEGY LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 507,568 | 517,680
|  | 507,568 | 517,680
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 6,419 | 25,509
| Other taxation and social security | 64,124 | 91,244
| Other creditors | 27,823 | 12,964
| Accruals and deferred income | 36,105 | 136,749
|  | 134,471 | 266,466
8. | Loans and other debts due to members
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other amounts due to members | 635,500 | 673,617
|  | 635,500 | 673,617
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Falling due within one year | 635,500 | 673,617
|  | 635,500 | 673,617
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
9. | Related party transactions
| Included in other debtors are amounts due from April Strategy Holdings Ltd and its subsidiary of £39,006 (2025 - £36,447). April Strategy Holdings Ltd is under the control of the designated members of April Strategy LLP.
Page 8
APRIL STRATEGY LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
10. | Controlling party
The LLP is controlled by the designated members.
Page 9