CLV (ST ANDREWS) UK 3 LLP

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  +8.6%

  £3,329,000 → £3,614,000

• Cash

  +12.7%

  £1,585,000 → £1,786,000

• Net assets

  -7.1%

  -£2,780,000 → -£2,976,000

• Employees

  —

  Not reported

• Operating profit

  -0.8%

  £1,396,000 → £1,385,000

• Profit before tax

  +13.5%

  £312,000 → £354,000

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

Crowe UK LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the members' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the LLP's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Significant events

• “In October 2019 a new student village al St Andrews University was completed. This consists of two buildings, the Whitehorn Hall and the Powell Hall, which provide 389 student beds to students of the University of St Andrews. The buildings became occupied in November 2018. CLV St Andrews received a Project Development Fee under a Development Loan Agreement with M&G to manage and deliver the project. The Development Loan provided the funding for the costs of construction incurred. Practical completion was reached in October 2018 and a finance lease over site of 50 years was granted to the LLP. The lease is a full repairing and insuring lease with all risks passed to CLV St Andrews. Upfront costs incurred in securing the finance lease have been capitalised.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

3

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.