Company No:
Contents
Note | 31.03.2023 | |
£ | ||
Fixed assets | ||
Tangible assets | 3 |
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2,190 | ||
Current assets | ||
Stocks |
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Debtors | ||
- due within one year | 4 |
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- due after more than one year | 4 |
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Cash at bank and in hand | (
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153,256 | ||
Creditors: amounts falling due within one year | 5 | (
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Net current assets | 77,342 | |
Total assets less current liabilities | 79,532 | |
Net assets attributable to members |
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Represented by | ||
Loans and other debts due to members within one year | ||
Members' capital classified as a liability | 34,615 | |
Other amounts | 44,917 | |
79,532 | ||
Members' other interests | ||
0 | ||
79,532 | ||
Total members' interests | ||
Loans and other debts due to members | 79,532 | |
79,532 |
Members' responsibilities:
Auchenblae Medical Practice 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.
The financial statements of Auchenblae Medical Practice LLP (registered number:
Dr J A Taylor
Designated member |
The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.
Auchenblae Medical Practice LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in Scotland. The address of the LLP's registered office is Mackenzie Avenue, Auchenblae, Laurencekirk, AB30 1XU, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.
The members have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The members have a reasonable expectation that the LLP has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
If, at the balance sheet date, completion of contractual obligations is dependent on external factors (and thus outside the control of the Limited Liability Partnership), then revenue is recognised only when the event occurs. In such cases, costs incurred up to the balance sheet date are carried forward as work in progress.
Plant and machinery etc. |
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The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.
Non-financial assets
Period from 01.02.2022 to 31.03.2023 |
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Number | |
Monthly average number of persons employed by the LLP during the period |
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Plant and machinery etc. | Total | ||
£ | £ | ||
Cost | |||
At 01 February 2022 |
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Additions |
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At 31 March 2023 |
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Accumulated depreciation | |||
At 01 February 2022 |
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Charge for the financial period |
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At 31 March 2023 |
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Net book value | |||
At 31 March 2023 |
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31.03.2023 | |
£ | |
Debtors: amounts falling due within one year | |
Other debtors |
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Debtors: amounts falling due after more than one year | |
Other debtors |
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31.03.2023 | |
£ | |
Trade creditors |
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Other creditors |
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