Caseware UK (AP4) 2024.0.164 2024.0.164 2026-03-31 2026-03-31 2025-04-01 false No description of principal activity 0 0 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC425056 2025-04-01 2026-03-31 OC425056 2024-07-01 2025-03-31 OC425056 2026-03-31 OC425056 2025-03-31 OC425056 c:CurrentFinancialInstruments 2026-03-31 OC425056 c:CurrentFinancialInstruments 2025-03-31 OC425056 c:Non-currentFinancialInstruments 2026-03-31 OC425056 c:Non-currentFinancialInstruments 2025-03-31 OC425056 c:CurrentFinancialInstruments c:WithinOneYear 2026-03-31 OC425056 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC425056 c:Non-currentFinancialInstruments c:AfterOneYear 2026-03-31 OC425056 c:Non-currentFinancialInstruments c:AfterOneYear 2025-03-31 OC425056 d:FRS102 2025-04-01 2026-03-31 OC425056 d:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC425056 d:FullAccounts 2025-04-01 2026-03-31 OC425056 d:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC425056 2 2025-04-01 2026-03-31 OC425056 d:PartnerLLP1 2025-04-01 2026-03-31 OC425056 c:FurtherSpecificReserve2ComponentTotalEquity 2026-03-31 OC425056 c:FurtherSpecificReserve2ComponentTotalEquity 2025-03-31 OC425056 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: OC425056 SINTELA FS LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
SINTELA FS LLP REGISTERED NUMBER: OC425056 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 116,900 |  | 116,900
|  |  | 116,900 |  | 116,900
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 34 |  | - |
Cash at bank and in hand | 6 | 42,951 |  | 15,986 |
|  | 42,985 |  | 15,986 |
Creditors: Amounts Falling Due Within One Year | 7 | (5,261) |  | (66,681) |
Net current assets/(liabilities) |  |  | 37,724 |  | (50,695)
Total assets less current liabilities |  |  | 154,624 |  | 66,205
Creditors: amounts falling due after more than one year | 8 |  | (1,684,305) |  | (1,764,400)
|  |  | (1,529,681) |  | (1,698,195)
Net liabilities |  |  | (1,529,681) |  | (1,698,195)
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Members' other interests |  |  |  |  |
Other reserves classified as equity |  | (1,529,681) |  | (1,698,195) |
|  |  | (1,529,681) |  | (1,698,195)
|  |  | (1,529,681) |  | (1,698,195)
Total members' interests |  |  |  |  |
Members' other interests |  |  | (1,529,681) |  | (1,698,195)
|  |  | (1,529,681) |  | (1,698,195)
Page 1
SINTELA FS LLP REGISTERED NUMBER: OC425056 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 by:
M McEwen-King
Designated member
Date: 17 July 2026
The notes on pages 4 to 8 form part of these financial statements. Sintela FS 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
SINTELA FS LLP RECONCILIATION OF MEMBERS' INTERESTS FOR THE PERIOD ENDED 31 MARCH 2026
| EQUITY Members' other interests
| Other reserves | Total
| £ | £
Balance at 1 July 2024 | (1,577,028) | (1,577,028)
Loss for the year available for discretionary division among members | (121,167) | (121,167)
Members' interests after profit for the year | (1,698,195) | (1,698,195)
Balance at 31 March 2025 | (1,698,195) | (1,698,195)
Loss for the year available for discretionary division among members | (31,252) | (31,252)
Members' interests after profit for the year | (1,729,447) | (1,729,447)
Sums repaid | 199,766 | 199,766
Balance at 31 March 2026 | (1,529,681) | (1,529,681)
The notes on pages 4 to 8 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.
Page 3
SINTELA FS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Sintela FS LLP is a limited liability partnership with registered number OC425056. It is registered in England and Wales. The registered office address is The Distillery Lodway, Pill, Bristol, BS20 0DH. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 | Going concern
At the year end, the LLP has net liabilities of £1,529,681 (2025 - £1,698,195). The members are confident that the LLP can continue to trade for the foreseeable future based on cashflows from the trading activities of the LLP and ongoing financial support of its members meaning the LLP is expected to meet its liabilities as they fall due.
| 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. Page 4
SINTELA FS 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 | 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.
| 2.7 | 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 discretionarily. Discretionary divisions of profits are recognised as amounts due to members, although may be used to offset amounts which have been drawn by members, which are recognised as loan assets repayable. Profits of the LLP which are not yet divided among the members are shown under 'Other reserves' on the Statement of financial position, pending a discretionary decision to divide the profits. 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. Page 5
SINTELA FS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 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
Financial instruments are recognised in the LLP's Statement of financial position 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 with the operating cycle fall into this category of financial instruments. 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. Page 6
SINTELA FS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.11 | Financial instruments (continued)
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.
3. | Employees
| The entity has no employees.
| The average monthly number of employees during the year was 0 (2025 - 0).
4. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 April 2025 | 116,900
| At 31 March 2026 | 116,900
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SINTELA FS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 34 | -
|  | 34 | -
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 42,951 | 15,986
|  | 42,951 | 15,986
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 2,580 | -
| Other creditors | - | 64,301
| Accruals and deferred income | 2,681 | 2,380
|  | 5,261 | 66,681
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 1,684,305 | 1,764,400
|  | 1,684,305 | 1,764,400
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