| CAS PROPERTY CARE LLP |
| Registered number: |
OC433721 |
| Balance Sheet |
| as at 31 October 2025 |
| Notes |
|
2025 |
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
- |
|
59 |
|
| Creditors: amounts falling due within one year |
4 |
|
(1,350) |
|
(1,170) |
|
| Net current liabilities |
|
|
(1,350) |
|
(1,170) |
|
|
|
|
|
|
| Total assets less current liabilities |
|
|
(1,350) |
|
(1,111) |
|
|
|
| Net liabilities attributable to members |
(1,350) |
|
(1,111) |
|
|
|
|
|
|
| Represented by: |
|
|
|
|
|
|
| Members' other interests |
| Members' capital classified as equity |
|
|
(3,854) |
|
(3,888) |
| Other reserves |
|
|
2,504 |
|
2,777 |
|
|
|
(1,350) |
|
(1,111) |
|
|
|
|
|
|
|
|
|
(1,350) |
|
(1,111) |
|
|
|
|
|
|
| Total members' interests |
| Members' other interests |
|
|
(1,350) |
|
(1,111) |
|
|
|
|
(1,350) |
|
(1,111) |
|
|
|
|
|
|
| For the year ended 31 October 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs). |
| The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
| These accounts were approved by the members on 30 October 2026 and signed on their behalf by: |
|
| …....................................... |
| Jorge Serra Rojas |
| Designated member |
|
| CAS PROPERTY CARE LLP |
| Notes to the Accounts |
| for the year ended 31 October 2025 |
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships. |
|
|
|
Division of profits |
|
Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account. |
|
|
Taxation |
|
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Freehold buildings |
over 50 years |
|
Leasehold land and buildings |
over the lease term |
|
Plant and machinery |
over 5 years |
|
Fixtures, fittings, tools and equipment |
over 5 years |
|
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Members' capital |
|
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional. |
|
|
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the LLP |
0 |
|
0 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 November 2024 |
9,235 |
|
At 31 October 2025 |
9,235 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 November 2024 |
9,176 |
|
Charge for the year |
59 |
|
At 31 October 2025 |
9,235 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 October 2025 |
- |
|
At 31 October 2024 |
59 |
|
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Other creditors |
1,350 |
|
1,170 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Other information |
|
|
CAS PROPERTY CARE LLP is a limited liability partnership incorporated in England. Its registered office is: |
|
Top Floor College House |
|
17 King Edwards Road |
|
Ruislip, Middx |
|
United Kingdom |
|
HA4 7AE |