Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 false 0 false 2024-08-16 No description of principal activity 3 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC453416 2024-08-15 OC453416 2024-08-16 2025-12-31 OC453416 2024-01-01 2024-08-15 OC453416 2025-12-31 OC453416 c:CurrentFinancialInstruments 2025-12-31 OC453416 c:CurrentFinancialInstruments c:WithinOneYear 2025-12-31 OC453416 d:FRS102 2024-08-16 2025-12-31 OC453416 d:AuditExempt-NoAccountantsReport 2024-08-16 2025-12-31 OC453416 d:FullAccounts 2024-08-16 2025-12-31 OC453416 d:LimitedLiabilityPartnershipLLP 2024-08-16 2025-12-31 OC453416 6 2024-08-16 2025-12-31 OC453416 d:PartnerLLP1 2024-08-16 2025-12-31 OC453416 c:FurtherSpecificReserve2ComponentTotalEquity 2025-12-31 OC453416 c:FurtherSpecificReserve3ComponentTotalEquity 2025-12-31 OC453416 e:PoundSterling 2024-08-16 2025-12-31 iso4217:GBP xbrli:pure

Registered number: OC453416 ZAS PARTNERS LLP UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 DECEMBER 2025
ZAS PARTNERS LLP REGISTERED NUMBER: OC453416 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Investments |  |  | 1
|  |  | 1
Current assets |  |  |
Debtors: amounts falling due within one year |  | 6,451,315 |
|  | 6,451,315 |
Creditors: amounts falling due within one year |  | (2,040) |
Net current assets |  |  | 6,449,275
Total assets less current liabilities |  |  | 6,449,276
Net assets |  |  | 6,449,276
Represented by: |  |  |
Loans and other debts due to members within one year |  |  |
Other amounts |  |  | 6,451,316
|  |  | 6,451,316
Members' other interests |  |  |
Other reserves classified as equity |  | (2,040) |
|  |  | (2,040)
|  |  | 6,449,276
Total members' interests |  |  |
Loans and other debts due to members |  |  | 6,451,316
Members' other interests |  |  | (2,040)
|  |  | 6,449,276
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. Page 1
ZAS PARTNERS LLP REGISTERED NUMBER: OC453416 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 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.
Meltemi
Designated member
The notes on pages 4 to 6 form part of these financial statements. Zas Partners 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
ZAS PARTNERS LLP RECONCILIATION OF MEMBERS' INTERESTS FOR THE PERIOD 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 | Other amounts | Total | Total
| £ | £ | £ | £ | £
Balance at 15 August 2024 | - | - | - | - | -
Loss for the period available for discretionary division among members | (2,040) | (2,040) | - | - | (2,040)
Members' interests after profit for the period | (2,040) | (2,040) | - | - | (2,040)
Amounts introduced by members | - | - | 6,451,316 | 6,451,316 | 6,451,316
Amounts due to members |  |  | 6,451,316 | 6,451,316 |
Balance at 31 December 2025 | (2,040) | (2,040) | 6,451,316 | 6,451,316 | 6,449,276
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
ZAS PARTNERS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | General information
Zas Partners LLP is a limited liability partnership, registered in England & Wales. The address of its registered office is 8-12, York Gate, London, United Kingdom, NW1 4QG. 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 | 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 . 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.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted LLP shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.4 | 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 4
ZAS PARTNERS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the period was 3.
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| Additions | 1
| At 31 December 2025 | 1
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed by group undertakings | 6,451,315
|  | 6,451,315
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Accruals and deferred income | 2,040
|  | 2,040
Page 5
ZAS PARTNERS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
7. | Loans and other debts due to members
|  |  |  |  | 2025
|  |  |  |  | £
| Other amounts due to members | 6,451,316
|  | 6,451,316
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2025
|  |  |  |  | £
| Falling due within one year | 6,451,316
|  | 6,451,316
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
Page 6