Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 true false false 2024-11-28 No description of principal activity 3 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC454683 2024-11-27 OC454683 2024-11-28 2026-03-31 OC454683 2023-11-28 2024-11-27 OC454683 2026-03-31 OC454683 c:ComputerEquipment 2024-11-28 2026-03-31 OC454683 c:ComputerEquipment 2026-03-31 OC454683 c:ComputerEquipment c:OwnedOrFreeholdAssets 2024-11-28 2026-03-31 OC454683 c:FreeholdInvestmentProperty 2026-03-31 OC454683 c:FreeholdInvestmentProperty 4 2024-11-28 2026-03-31 OC454683 c:CurrentFinancialInstruments 2026-03-31 OC454683 c:CurrentFinancialInstruments c:WithinOneYear 2026-03-31 OC454683 e:FRS102 2024-11-28 2026-03-31 OC454683 e:AuditExempt-NoAccountantsReport 2024-11-28 2026-03-31 OC454683 e:FullAccounts 2024-11-28 2026-03-31 OC454683 e:LimitedLiabilityPartnershipLLP 2024-11-28 2026-03-31 OC454683 2 2024-11-28 2026-03-31 OC454683 e:PartnerLLP1 2024-11-28 2026-03-31 OC454683 e:PartnerLLP2 2024-11-28 2026-03-31 OC454683 c:FurtherSpecificReserve3ComponentTotalEquity 2026-03-31 OC454683 f:PoundSterling 2024-11-28 2026-03-31 iso4217:GBP xbrli:pure

Registered number: OC454683 CHORLEYWOOD PROPERTIES LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2026
CHORLEYWOOD PROPERTIES LLP REGISTERED NUMBER: OC454683 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026
Note |  | £
Fixed assets |  |  |
Tangible assets |  |  | 2,256
Investment property |  |  | 5,700,000
|  |  | 5,702,256
Current assets |  |  |
Debtors: amounts falling due within one year |  | 335,497 |
Cash at bank and in hand |  | 47,270 |
|  | 382,767 |
Creditors: Amounts Falling Due Within One Year |  | (166,676) |
Net current assets |  |  | 216,091
Total assets less current liabilities |  |  | 5,918,347
Net assets |  |  | 5,918,347
Represented by: |  |  |
Loans and other debts due to members within one year |  |  |
Other amounts |  |  | 5,918,347
|  |  | 5,918,347
|  |  | 5,918,347
Total members' interests |  |  |
Loans and other debts due to members |  |  | 5,918,347
|  |  | 5,918,347
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. Page 1
CHORLEYWOOD PROPERTIES LLP REGISTERED NUMBER: OC454683 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 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 12 August 2026.
Jeffrey Benson | Nancy Clare Benson
Designated member | Designated member
The notes on pages 4 to 7 form part of these financial statements. Chorleywood Properties 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
CHORLEYWOOD PROPERTIES LLP RECONCILIATION OF MEMBERS' INTERESTS FOR THE PERIOD 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
| £ | £ | £ | £ | £
Transfer from unincorporated partnership | - | - | 5,950,148 | 5,950,148 | 5,950,148
Profit for the period available for discretionary division among members | 210,409 | 210,409 | - | - | 210,409
Other division of profits | (210,409) | (210,409) | 210,409 | 210,409 | -
Amounts introduced by members | - | - | 10,000 | 10,000 | 10,000
Drawings on account and distribution of profit | - | - | (252,210) | (252,210) | (252,210)
Amounts due to members |  |  | 5,918,347 | 5,918,347 |
Balance at 31 March 2026 | - | - | 5,918,347 | 5,918,347 | 5,918,347
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
CHORLEYWOOD PROPERTIES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026
1. | General information
Chorleywood Properties LLP is a Limited Liability Partnership number OC454683 incorporated in England and Wales. Its registered office is 7 Meadow Croft, Whitefield, Manchester, M45 7ND. 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 | 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. Turnover represents rents receivable.
| 2.3 | Interest income
Interest income is recognised in the Statement of Comprehensive Income as received.
| 2.4 | 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:
|  |  |  | Computer equipment | - | 33% | Straight line
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.
| 2.5 | Investment property
Investment property is carried at fair value determined by the directors. Investment property is not depreciated. Changes in fair value are recognised in the Statement of comprehensive income. Page 4
CHORLEYWOOD PROPERTIES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.7 | 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.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price.
| 2.9 | 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 .
3. | Employees
| The average monthly number of employees, including directors, during the period was 3.
Page 5
CHORLEYWOOD PROPERTIES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| Additions | 2,478
| At 31 March 2026 | 2,478
| Depreciation |
| Charge for the period on owned assets | 222
| At 31 March 2026 | 222
| Net book value |
| At 31 March 2026 | 2,256
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| Transfer from unincorporated partnership | 5,700,000
| At 31 March 2026 | 5,700,000
6. | Debtors
|  |  |  |  | 2026
|  |  |  |  | £
| Amounts owed by associated undertakings | 328,250
| Other debtors | 7,247
|  | 335,497
Page 6
CHORLEYWOOD PROPERTIES LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026
7. | Cash and cash equivalents
|  |  |  |  | 2026
|  |  |  |  | £
| Cash at bank | 47,270
|  | 47,270
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026
|  |  |  |  | £
| Trade creditors | 39,080
| Other creditors | 119,616
| Accruals | 7,980
|  | 166,676
9. | Loans and other debts due to members
|  |  |  |  | 2026
|  |  |  |  | £
| Other amounts due to members | 5,918,347
|  | 5,918,347
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2026
|  |  |  |  | £
| Falling due after more than one year | 5,918,347
|  | 5,918,347
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
Page 7