Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31true2022-04-01falseNo description of principal activity22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC369294 2022-04-01 2023-03-31 OC369294 2021-04-01 2022-03-31 OC369294 2023-03-31 OC369294 2022-03-31 OC369294 c:FurnitureFittings 2022-04-01 2023-03-31 OC369294 c:FurnitureFittings 2023-03-31 OC369294 c:FurnitureFittings 2022-03-31 OC369294 c:CurrentFinancialInstruments 2023-03-31 OC369294 c:CurrentFinancialInstruments 2022-03-31 OC369294 c:Non-currentFinancialInstruments 2023-03-31 OC369294 c:Non-currentFinancialInstruments 2022-03-31 OC369294 c:CurrentFinancialInstruments c:WithinOneYear 2023-03-31 OC369294 c:CurrentFinancialInstruments c:WithinOneYear 2022-03-31 OC369294 c:Non-currentFinancialInstruments c:AfterOneYear 2023-03-31 OC369294 c:Non-currentFinancialInstruments c:AfterOneYear 2022-03-31 OC369294 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2023-03-31 OC369294 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2022-03-31 OC369294 d:FRS102 2022-04-01 2023-03-31 OC369294 d:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 OC369294 d:FullAccounts 2022-04-01 2023-03-31 OC369294 d:LimitedLiabilityPartnershipLLP 2022-04-01 2023-03-31 OC369294 6 2022-04-01 2023-03-31 OC369294 d:PartnerLLP1 2022-04-01 2023-03-31 OC369294 c:OtherCapitalInstrumentsClassifiedAsEquity 2023-03-31 OC369294 c:OtherCapitalInstrumentsClassifiedAsEquity 2022-03-31 OC369294 c:FurtherSpecificReserve3ComponentTotalEquity 2023-03-31 OC369294 c:FurtherSpecificReserve3ComponentTotalEquity 2022-03-31 OC369294 2 2023-03-31 OC369294 2 2022-03-31 iso4217:GBP xbrli:pure

Registered number: OC369294









CLARAT HEALTHCARE LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
CLARAT HEALTHCARE LLP
REGISTERED NUMBER: OC369294

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 5 
7,407
7,407

  
7,407
7,407

Current assets
  

Debtors: amounts falling due within one year
 6 
5,012
5,012

  
5,012
5,012

Creditors: Amounts Falling Due Within One Year
 8 
(46,872)
(44,009)

Net current liabilities
  
 
 
(41,860)
 
 
(38,997)

Total assets less current liabilities
  
(34,453)
(31,590)

Creditors: amounts falling due after more than one year
 9 
(58,783)
(69,333)

  
(93,236)
(100,923)

  

Net liabilities
  
(93,236)
(100,923)


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 11 
(98,236)
(105,923)

  
(98,236)
(105,923)

Members' other interests
  

Members' capital classified as equity
  
5,000
5,000

  
 
5,000
 
5,000

  
(93,236)
(100,923)


Total members' interests
  

Loans and other debts due to members
 11 
(98,236)
(105,923)

Members' other interests
  
5,000
5,000

  
(93,236)
(100,923)


Page 1

 
CLARAT HEALTHCARE LLP
REGISTERED NUMBER: OC369294
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2023

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 statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.

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




B Clare
Designated member

Date: 6 February 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
CLARAT HEALTHCARE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Clarat Healthcare LLP is a limited liability partnership incorporated in England and Wales. The registered office address of the LLP is 101 New Cavendish Street, 1st Floor South, London, England W1W 6XH. 

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 following principal accounting policies have been applied:

 
2.2

Going concern

In assessing the ability of the LLP to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the LLP. Given that the company is in a net liaboility position the members will continue to support the LLP and therefore consider it appropriate to prepare the financial statements on a going concern basis.
 

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

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.

Page 3

 
CLARAT HEALTHCARE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted LLP shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 4

 
CLARAT HEALTHCARE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 April 2022
583



At 31 March 2023

583



Depreciation


At 1 April 2022
583



At 31 March 2023

583



Net book value



At 31 March 2023
-



At 31 March 2022
-


5.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 April 2022
7,407



At 31 March 2023
7,407






Net book value



At 31 March 2023
7,407



At 31 March 2022
7,407

Page 5

 
CLARAT HEALTHCARE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

6.


Debtors

2023
2022
£
£


Trade debtors
5,012
5,012

5,012
5,012



7.


Cash and cash equivalents

2023
2022
£
£

Less: bank overdrafts
(29,985)
(29,883)

(29,985)
(29,883)



8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank overdrafts
29,985
29,883

Trade creditors
2,000
4,170

Other taxation and social security
3,563
1,832

Accruals and deferred income
11,324
8,124

46,872
44,009



9.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
58,783
69,335

58,783
69,335


Page 6

 
CLARAT HEALTHCARE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

10.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£


Amounts falling due 1-2 years

Bank loans
58,783
69,333


58,783
69,333



58,783
69,333



11.


Loans and other debts due to members


2023
2022
£
£



Other amounts due to members
(98,236)
(105,923)

(98,236)
(105,923)

Loans and other debts due to members may be further analysed as follows:

2023
2022
£
£



Falling due after more than one year
(98,236)
(105,923)

(98,236)
(105,923)

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.

 
Page 7