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REGISTERED NUMBER: SO303946 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Inverness Dental Laboratory LLP

Inverness Dental Laboratory LLP (Registered number: SO303946)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

General Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 5


Inverness Dental Laboratory LLP

General Information
for the Year Ended 31 March 2023







DESIGNATED MEMBERS: Mrs K R Curtis
D C M Curtis





REGISTERED OFFICE: 16a Telford Street
Inverness
IV3 5JZ





REGISTERED NUMBER: SO303946 (Scotland)





ACCOUNTANTS: Mackay & Co CA
3 Fodderty Way
Dingwall
Ross-shire
IV15 9XB

Inverness Dental Laboratory LLP (Registered number: SO303946)

Abridged Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 21,835 32,571

CURRENT ASSETS
Debtors 41,621 32,334
Cash at bank 19,543 6,595
61,164 38,929
CREDITORS
Amounts falling due within one year 17,337 14,109
NET CURRENT ASSETS 43,827 24,820
TOTAL ASSETS LESS CURRENT
LIABILITIES

65,662

57,391

CREDITORS
Amounts falling due after more than
one year

13,570

19,500
NET ASSETS ATTRIBUTABLE TO
MEMBERS

52,092

37,891

Inverness Dental Laboratory LLP (Registered number: SO303946)

Abridged Balance Sheet - continued
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
LOANS AND OTHER DEBTS DUE
TO MEMBERS

5

51,092

36,891

MEMBERS' OTHER INTERESTS
Capital accounts 1,000 1,000
52,092 37,891

TOTAL MEMBERS' INTERESTS
Loans and other debts due to
members

5

51,092

36,891
Members' other interests 1,000 1,000
52,092 37,891

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2023.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

Inverness Dental Laboratory LLP (Registered number: SO303946)

Abridged Balance Sheet - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2023 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 8 September 2023 and were signed by:




Mrs K R Curtis - Designated member




D C M Curtis - Designated member


Inverness Dental Laboratory LLP (Registered number: SO303946)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Inverness Dental Laboratory LLP is registered in Scotland. The LLP's registered number and registered office address can be found on the General Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on cost

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 4 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2022 79,042
Additions 641
At 31 March 2023 79,683
DEPRECIATION
At 1 April 2022 46,471
Charge for year 11,377
At 31 March 2023 57,848
NET BOOK VALUE
At 31 March 2023 21,835
At 31 March 2022 32,571

Inverness Dental Laboratory LLP (Registered number: SO303946)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

5. LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members' (other than member's capital classified as debt) would rank after unsecured creditors and loans, and other debts due to members ranking pari passu with unsecured creditors in the event of a winding up.