Caseware UK (AP4) 2024.0.164 2024.0.164 2026-03-31 2026-03-31 true 2 2 No description of principal activity true 2025-04-01 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC413535 2025-04-01 2026-03-31 OC413535 2024-04-01 2025-03-31 OC413535 2026-03-31 OC413535 2025-03-31 OC413535 c:CurrentFinancialInstruments 2026-03-31 OC413535 c:CurrentFinancialInstruments 2025-03-31 OC413535 c:CurrentFinancialInstruments c:WithinOneYear 2026-03-31 OC413535 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC413535 d:FRS102 2025-04-01 2026-03-31 OC413535 d:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC413535 d:FullAccounts 2025-04-01 2026-03-31 OC413535 d:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC413535 d:PartnerLLP1 2025-04-01 2026-03-31 OC413535 c:FurtherSpecificReserve3ComponentTotalEquity 2026-03-31 OC413535 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC413535 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: OC413535 BLUEPRINT LIVE LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
BLUEPRINT LIVE LLP REGISTERED NUMBER: OC413535 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 335,995 |  | 269,717 |
Cash at bank and in hand | 5 | 156,366 |  | 167,285 |
|  | 492,361 |  | 437,002 |
Creditors: Amounts Falling Due Within One Year | 6 | (256,642) |  | (242,012) |
Net current assets |  |  | 235,719 |  | 194,990
Total assets less current liabilities |  |  | 235,719 |  | 194,990
Net assets |  |  | 235,719 |  | 194,990
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 7 |  | 235,719 |  | 194,990
|  |  | 235,719 |  | 194,990
|  |  | 235,719 |  | 194,990
Total members' interests |  |  |  |  |
Loans and other debts due to members | 7 |  | 235,719 |  | 194,990
|  |  | 235,719 |  | 194,990
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BLUEPRINT LIVE LLP REGISTERED NUMBER: OC413535 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 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:
................................................ Mr G Robin
Designated member
Date: 10 August 2026
The notes on pages 4 to 7 form part of these financial statements. Blueprint Live 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
BLUEPRINT LIVE 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
| Other reserves | Total | Other amounts | Total | Total
| £ | £ | £ | £ | £
Profit for the year available for discretionary division among members | 476,483 | 476,483 | - | - | 476,483
Members' interests after profit for the year | 476,483 | 476,483 | (503,360) | (503,360) | (26,877)
Other division of profits | - | - | 476,483 | 476,483 | 476,483
Movement in reserves | (476,483) | (476,483) | - | - | (476,483)
Amounts introduced by members | - | - | 610,624 | 610,624 | 610,624
Drawings on account and distribution of profit | - | - | (388,756) | (388,756) | (388,756)
Amounts due to members |  |  | 194,990 | 194,990 |
Amounts due from members |  |  | - | - |
Balance at 31 March 2025 | - | - | 194,990 | 194,990 | 194,990
Profit for the year available for discretionary division among members | 292,111 | 292,111 | - | - | 292,111
Members' interests after profit for the year | 292,111 | 292,111 | 194,990 | 194,990 | 487,101
Other division of profits | - | - | 292,111 | 292,111 | 292,111
Movement in reserves | (292,111) | (292,111) | - | - | (292,111)
Amounts introduced by members | - | - | 533,163 | 533,163 | 533,163
Drawings on account and distribution of profit | - | - | (784,546) | (784,546) | (784,546)
Amounts due to members |  |  | 235,719 | 235,719 |
Amounts due from members |  |  | - | - |
Balance at 31 March 2026 | - | - | 235,719 | 235,719 | 235,719
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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BLUEPRINT LIVE LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Blueprint Live LLP is a limited liability partnership incorporated in England and Wales. The address of the entity's registered office is 50 Liverpool Street, London, EC2M 7PY. 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 | 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
BLUEPRINT LIVE LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.3 | 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.
| 2.4 | 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 Balance Sheet, pending a discretionary decision to divide the profits. In the event of the LLP making losses, the loss is recognised as a debit within equity under 'Other reserves' if not divided automatically.
| 2.5 | 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. Page 5
BLUEPRINT LIVE LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | Financial instruments
The LLP only enters into basic financial instrument transactions that result in the 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,
3. | Employees
| The average monthly number of persons, (excluding members) employed by the partnership during the year was 0 (2025 - 0).
4. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 164,743 | 95,649
| Other debtors | 161,712 | 150,437
| Prepayments and accrued income | 9,540 | 23,631
|  | 335,995 | 269,717
5. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 156,366 | 167,285
|  | 156,366 | 167,285
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BLUEPRINT LIVE LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 10,337 | 1,476
| Other creditors | 6,332 | 1,428
| Accruals and deferred income | 239,973 | 239,108
|  | 256,642 | 242,012
7. | Loans and other debts due to members
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other amounts due to members | 235,719 | 194,990
|  | 235,719 | 194,990
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Falling due within one year | 235,719 | 194,990
|  | 235,719 | 194,990
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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