Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 false 2025-04-01 No description of principal activity 20 23 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC437502 2025-04-01 2026-03-31 OC437502 2024-04-01 2025-03-31 OC437502 2026-03-31 OC437502 2025-03-31 OC437502 c:OfficeEquipment 2025-04-01 2026-03-31 OC437502 c:OfficeEquipment 2026-03-31 OC437502 c:OfficeEquipment 2025-03-31 OC437502 c:OfficeEquipment c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC437502 c:CurrentFinancialInstruments 2026-03-31 OC437502 c:CurrentFinancialInstruments 2025-03-31 OC437502 c:CurrentFinancialInstruments c:WithinOneYear 2026-03-31 OC437502 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC437502 d:FRS102 2025-04-01 2026-03-31 OC437502 d:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC437502 d:FullAccounts 2025-04-01 2026-03-31 OC437502 d:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC437502 c:WithinOneYear 2026-03-31 OC437502 c:WithinOneYear 2025-03-31 OC437502 c:BetweenOneFiveYears 2026-03-31 OC437502 c:BetweenOneFiveYears 2025-03-31 OC437502 2 2025-04-01 2026-03-31 OC437502 d:PartnerLLP1 2025-04-01 2026-03-31 OC437502 d:PartnerLLP2 2025-04-01 2026-03-31 OC437502 d:PartnerLLP3 2025-04-01 2026-03-31 OC437502 d:PartnerLLP4 2025-04-01 2026-03-31 OC437502 d:PartnerLLP5 2025-04-01 2026-03-31 OC437502 d:PartnerLLP9 2025-04-01 2026-03-31 OC437502 c:FurtherSpecificReserve3ComponentTotalEquity 2026-03-31 OC437502 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC437502 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: OC437502
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2026
| STOCKWOOL GROUP LLP
STOCKWOOL GROUP LLP |  |
INFORMATION
Designated Members Monica Irmgard Coffey (Resigned 2 April 2026)
Gavin John Redfern
Ewout Frans Vandeweghe
Members Christopher Peter Davy
Jake William Creagh Snell
LLP registered number OC437502
Registered office 6 Orsman Road, London, N1 5QJ
Accountants Menzies LLP, 4th Floor, 95 Gresham Street, London, EC2V 7AB
STOCKWOOL GROUP LLP REGISTERED NUMBER:OC437502 |  |
BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 14,941 |  | 8,715
|  |  | 14,941 |  | 8,715
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 551,150 |  | 731,912 |
Cash at bank and in hand |  | 112 |  | 28 |
|  | 551,262 |  | 731,940 |
Creditors: Amounts Falling Due Within One Year | 6 | (275,148) |  | (318,352) |
Net current assets |  |  | 276,114 |  | 413,588
Total assets less current liabilities |  |  | 291,055 |  | 422,303
Net assets |  |  | 291,055 |  | 422,303
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Members' capital classified as a liability |  |  | 271,625 |  | 481,618
Other amounts | 7 |  | 19,430 |  | (59,315)
|  |  | 291,055 |  | 422,303
|  |  | 291,055 |  | 422,303
Total members' interests |  |  |  |  |
Loans and other debts due to members | 7 |  | 291,055 |  | 422,303
|  |  | 291,055 |  | 422,303
Page 1
STOCKWOOL GROUP LLP REGISTERED NUMBER:OC437502 |  |
BALANCE SHEET (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 22 July 2026.
Ewout Frans Vandeweghe
Designated member
The notes on pages 4 to 8 form part of these financial statements. Stockwool Group 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
STOCKWOOL GROUP LLP |  |
RECONCILIATION OF MEMBERS' INTERESTS FOR THE YEAR ENDED 31 MARCH 2026
| DEBT Loans and other debts due to members less any amounts due from members in debtors
| Members' capital (classified as debt) | Other amounts | Total
| £ | £ | £
Members' interests after profit for the year | 475,000 | (151,595) | 323,405
Other division of profits | - | 408,003 | 408,003
Amounts introduced by members | 6,618 | - | 6,618
Drawings on account and distribution of profit | - | (315,723) | (315,723)
Amounts due to members | 481,618 | (59,315) | 422,303
Amounts due from members |  | - | -
Balance at 31 March 2025 | 481,618 | (59,315) | 422,303
Members' interests after profit for the year | 481,618 | (59,315) | 422,303
Other division of profits | - | 278,753 | 278,753
Repayment of capital | (209,993) | - | (209,993)
Drawings on account and distribution of profit | - | (200,008) | (200,008)
Amounts due to members | 271,625 | 19,430 | 291,055
Amounts due from members |  | - | -
Balance at 31 March 2026 | 271,625 | 19,430 | 291,055
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
STOCKWOOL GROUP LLP |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Stockwool Group LLP is a limited liability partnership, registered in England and Wales, registration number OC437502. The registered office is displayed on the information page and the trading address is the same as the registered office. 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 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 | Turnover
Turnover 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. Turnover is generated by designing buildings and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 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 Balance sheet. The assets of the plan are held separately from the LLP in independently administered funds. Page 4
STOCKWOOL GROUP LLP |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 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 the Statement of comprehensive income.
| 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. 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 | - | 25% |
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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 20 (2025 - 23).
Page 5
STOCKWOOL GROUP LLP |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 April 2025 | 21,595
| Additions | 12,872
| At 31 March 2026 | 34,467
| Depreciation |
| At 1 April 2025 | 12,880
| Charge for the year on owned assets | 6,646
| At 31 March 2026 | 19,526
| Net book value |
| At 31 March 2026 | 14,941
| At 31 March 2025 | 8,715
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 468,820 | 593,261
| Other debtors | 28,815 | 27,191
| Prepayments and accrued income | 53,515 | 111,460
|  | 551,150 | 731,912
Page 6
STOCKWOOL GROUP LLP |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank overdrafts | 110,929 | 125,190
| Trade creditors | 46,253 | 64,023
| Other taxation and social security | 88,245 | 113,430
| Other creditors | 19,671 | 5,363
| Accruals and deferred income | 10,050 | 10,346
|  | 275,148 | 318,352
| The bank overdraft facility is secured by a debenture over the assets of all Limited Liability Partnerships (LLPs) within the group. In addition, all group LLPs have provided an unlimited guarantee in respect of the facility.
7. | Loans and other debts due to members
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Members' capital treated as debt | 271,625 | 481,618
| Other amounts due to members | 19,430 | (59,315)
|  | 291,055 | 422,303
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Falling due within one year | 19,430 | (59,315)
| Falling due after more than one year | 271,625 | 481,618
|  | 291,055 | 422,303
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up. Page 7
STOCKWOOL GROUP LLP |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
8. | Commitments under operating leases
| At 31 March 2026 the LLP had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Not later than 1 year | 132,430 | 141,468
| Later than 1 year and not later than 5 years | - | 132,430
|  | 132,430 | 273,898
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