Caseware UK (AP4) 2025.0.111 2025.0.111 2026-06-30 2026-06-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 2025-03-01 false No description of principal activity 2 2 true false OC372236 2025-03-01 2026-06-30 OC372236 2024-03-01 2025-02-28 OC372236 2026-06-30 OC372236 2025-02-28 OC372236 c:CurrentFinancialInstruments c:WithinOneYear 2026-06-30 OC372236 c:CurrentFinancialInstruments c:WithinOneYear 2025-02-28 OC372236 d:EntityNoLongerTradingButTradedInPast 2025-03-01 2026-06-30 OC372236 d:FRS102 2025-03-01 2026-06-30 OC372236 d:AuditExempt-NoAccountantsReport 2025-03-01 2026-06-30 OC372236 d:FullAccounts 2025-03-01 2026-06-30 OC372236 d:LimitedLiabilityPartnershipLLP 2025-03-01 2026-06-30 OC372236 d:PartnerLLP1 2025-03-01 2026-06-30 OC372236 c:OtherCapitalInstrumentsClassifiedAsEquity 2026-06-30 OC372236 c:OtherCapitalInstrumentsClassifiedAsEquity 2025-02-28 OC372236 c:FurtherSpecificReserve3ComponentTotalEquity 2026-06-30 OC372236 c:FurtherSpecificReserve3ComponentTotalEquity 2025-02-28 OC372236 e:PoundSterling 2025-03-01 2026-06-30 iso4217:GBP xbrli:pure

Registered number: OC372236 TORRICELLI LLP UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2026
TORRICELLI LLP REGISTERED NUMBER: OC372236 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2026
|  | 30 June |  | 28 February
|  | 2026 |  | 2025
Note |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand |  | - |  | 11,744 |
Creditors: amounts falling due within one year |  | - |  | (660) |
Total assets less current liabilities |  |  | - |  | 11,084
Net assets |  |  | - |  | 11,084
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 3 |  | (2,000) |  | 9,084
|  |  | (2,000) |  | 9,084
Members' other interests |  |  |  |  |
Members' capital classified as equity |  | 2,000 |  | 2,000 |
|  |  | 2,000 |  | 2,000
|  |  | - |  | 11,084
Total members' interests |  |  |  |  |
Loans and other debts due to members | 3 |  | (2,000) |  | 9,084
Members' other interests |  |  | 2,000 |  | 2,000
|  |  | - |  | 11,084
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TORRICELLI LLP REGISTERED NUMBER: OC372236 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 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 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:
................................................ Giuseppe Di Cecio
Designated member
Date: 1 July 2026
The notes on pages 3 to 4 form part of these financial statements. Page 2
TORRICELLI LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026
1. | General information
Torricelli LLP ("the LLP") is a Limited Liability Partnership incorporated in England. The address of its registered office and place of business is 19 Melrose Gardens, London, England, W6 7RN. 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 Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships". The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the LLP's accounting policies. 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 | 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.
| 2.4 | 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. Page 3
TORRICELLI LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026
3. | Loans and other debts due to members
|  |  |  |  | 30 June | 28 February
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other amounts due to members | (2,000) | 9,084
|  | (2,000) | 9,084
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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