Caseware UK (AP4) 2022.0.179 2022.0.179 2022-12-312022-12-3132022-01-01true3business support servicesfalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true OC360261 2022-01-01 2022-12-31 OC360261 2021-01-01 2021-12-31 OC360261 2022-12-31 OC360261 2021-12-31 OC360261 c:CurrentFinancialInstruments 2022-12-31 OC360261 c:CurrentFinancialInstruments 2021-12-31 OC360261 c:CurrentFinancialInstruments c:WithinOneYear 2022-12-31 OC360261 c:CurrentFinancialInstruments c:WithinOneYear 2021-12-31 OC360261 d:FRS102 2022-01-01 2022-12-31 OC360261 d:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 OC360261 d:FullAccounts 2022-01-01 2022-12-31 OC360261 d:LimitedLiabilityPartnershipLLP 2022-01-01 2022-12-31 OC360261 d:PartnerLLP1 2022-01-01 2022-12-31 iso4217:GBP xbrli:pure

Registered number: OC360261









CHIMAERA IMAGING LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2022

 
CHIMAERA IMAGING LLP
REGISTERED NUMBER: OC360261

BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
2021
Note
£
£

  

  

Creditors: Amounts Falling Due Within One Year
 4 
(780)
(1,378)

NET CURRENT LIABILITIES
  
 
 
(780)
 
 
(1,378)

  

NET LIABILITIES
  
(780)
(1,378)


REPRESENTED BY:
  

LOANS AND OTHER DEBTS DUE TO MEMBERS WITHIN ONE YEAR
  

Members' capital classified as a liability
  
(780)
(1,378)

  
(780)
(1,378)


TOTAL MEMBERS' INTERESTS
  

Loans and other debts due to members
  
(780)
(1,378)

  
(780)
(1,378)


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.

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 profit and loss account in accordance with the provisions applicable to entities subject to the small LLPs regime.

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CHIMAERA IMAGING LLP
REGISTERED NUMBER: OC360261
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2022

The financial statements were approved and authorised for issue by the members and were signed on their behalf by: 




Dr A Groves
Designated member

Date: 17 November 2023

The notes on pages 4 to 5 form part of these financial statements.

Chimaera Imaging 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.

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CHIMAERA IMAGING LLP
 

RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 31 DECEMBER 2022




DEBT
Loans and other debts due to members less any amounts due from members in debtors
Members' capital (classified as debt)
Total

£
£

MEMBERS' INTERESTS AFTER PFOFIT FOR THE YEAR
(840)
(840)

Other division of losses
(538)
(538)

Amounts due to members
(1,378)
(1,378)

BALANCE AS AT 31 DECEMBER 2021
(1,378)
(1,378)

MEMBERS' INTERESTS AFTER PFOFIT FOR THE YEAR
(1,378)
(1,378)

Other division of losses
(780)
(780)

Amounts introduced by members
1,378
1,378

Amounts due to members
(780)
(780)

BALANCE AS AT 31 DECEMBER 2022 
(780)
(780)

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.

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CHIMAERA IMAGING LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1.


GENERAL INFORMATION

Chimaera Imaging LLP is a Limited Liability Partnership incorporated in England and Wales. The registered office address is 1 Morley's Place, Sawston, Cambridge. CB22 3TG. 

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships".

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the LLP's accounting policies.

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

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.

 
2.4

FINANCIAL INSTRUMENTS

The LLP only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

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CHIMAERA IMAGING LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

3.


EMPLOYEES

The average monthly number of persons (including members with contracts of employment) employed during the year was 3 (2021 - 3).


4.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022
2021
£
£

Trade creditors
-
883

Accruals and deferred income
780
495

780
1,378


 
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