Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 false 0 true true 2025-01-01 false No description of principal activity 0 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC401413 2025-01-01 2025-12-31 OC401413 2024-01-01 2024-12-31 OC401413 2025-12-31 OC401413 2024-12-31 OC401413 c:CurrentFinancialInstruments 2025-12-31 OC401413 c:CurrentFinancialInstruments 2024-12-31 OC401413 c:CurrentFinancialInstruments c:WithinOneYear 2025-12-31 OC401413 c:CurrentFinancialInstruments c:WithinOneYear 2024-12-31 OC401413 d:FRS102 2025-01-01 2025-12-31 OC401413 d:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 OC401413 d:FullAccounts 2025-01-01 2025-12-31 OC401413 d:LimitedLiabilityPartnershipLLP 2025-01-01 2025-12-31 OC401413 d:PartnerLLP1 2025-01-01 2025-12-31 OC401413 c:FurtherSpecificReserve3ComponentTotalEquity 2025-12-31 OC401413 c:FurtherSpecificReserve3ComponentTotalEquity 2024-12-31 OC401413 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: OC401413 2CO EOR UK LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
2CO EOR UK LLP REGISTERED NUMBER: OC401413 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year |  | 237,520 |  | 115,380 |
Cash at bank and in hand |  | 486 |  | 5,388 |
|  | 238,006 |  | 120,768 |
Creditors: Amounts Falling Due Within One Year |  | (2,100) |  | (2,100) |
Net current assets |  |  | 235,906 |  | 118,668
Total assets less current liabilities |  |  | 235,906 |  | 118,668
Net assets |  |  | 235,906 |  | 118,668
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Members' capital classified as a liability |  |  | 235,906 |  | 118,668
|  |  | 235,906 |  | 118,668
|  |  | 235,906 |  | 118,668
Total members' interests |  |  |  |  |
Loans and other debts due to members |  |  | 235,906 |  | 118,668
|  |  | 235,906 |  | 118,668
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2CO EOR UK LLP REGISTERED NUMBER: OC401413 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 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 on 13 July 2026.
Mr D Mirkin
Designated member
The notes on pages 4 to 6 form part of these financial statements. 2Co EOR UK 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
2CO EOR UK LLP RECONCILIATION OF MEMBERS' INTERESTS FOR THE YEAR ENDED 31 DECEMBER 2025
| EQUITY Members' other interests | DEBT Loans and other debts due to members less any amounts due from members in debtors | Total members' interests
| Other reserves | Total | Members' capital (classified as debt) | Total | Total
| £ | £ | £ | £ | £
Profit for the year available for discretionary division among members | 72,459 | 72,459 | - | - | 72,459
Members' interests after profit for the year | 72,459 | 72,459 | 46,209 | 46,209 | 118,668
Other division of profits | (72,459) | (72,459) | 72,459 | 72,459 | -
Amounts due to members |  |  | 118,668 | 118,668 |
Balance at 31 December 2024 | - | - | 118,668 | 118,668 | 118,668
Profit for the year available for discretionary division among members | 117,238 | 117,238 | - | - | 117,238
Members' interests after profit for the year | 117,238 | 117,238 | 118,668 | 118,668 | 235,906
Other division of profits | (117,238) | (117,238) | 117,238 | 117,238 | -
Amounts due to members |  |  | 235,906 | 235,906 |
Balance at 31 December 2025 | - | - | 235,906 | 235,906 | 235,906
The notes on pages 4 to 6 form part of these financial statements.
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.
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2CO EOR UK LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1.Accounting policies
| 1.1 | 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 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:
| 1.2 | 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 .
| 1.3 | 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.
| 1.4 | 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.
| 1.5 | 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. | Employees
| The entity has no employees.
| The average monthly number of employees, including directors, during the year was 0 (2024 - 0).
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2CO EOR UK LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by joint ventures and associated undertakings | 237,520 | 115,380
|  | 237,520 | 115,380
4. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 486 | 5,388
|  | 486 | 5,388
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 2,100 | 2,100
|  | 2,100 | 2,100
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2CO EOR UK LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Loans and other debts due to members
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Members' capital treated as debt | 235,906 | 118,668
|  | 235,906 | 118,668
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Falling due within one year | 235,906 | 118,668
|  | 235,906 | 118,668
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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