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REGISTERED NUMBER: OC442851 (England and Wales)











REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

27 JUNE 2022 TO 31 MARCH 2023

FOR

WISHART CONSULTING LLP

WISHART CONSULTING LLP (REGISTERED NUMBER: OC442851)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 27 JUNE 2022 TO 31 MARCH 2023




Page

General Information 1

Report of the Members 2

Chartered Accountants' Report 3

Profit and loss account 4

Balance Sheet 5

Notes to the Financial Statements 6


WISHART CONSULTING LLP

GENERAL INFORMATION
FOR THE PERIOD 27 JUNE 2022 TO 31 MARCH 2023







DESIGNATED MEMBERS: Mrs J Wishart
Robuste Ltd





REGISTERED OFFICE: 10 Jesus Lane
Cambridge
Cambridgeshire
CB5 8BA





REGISTERED NUMBER: OC442851 (England and Wales)





ACCOUNTANTS: Thompson Taraz Rand Ltd
Chartered Accountants
10 Jesus Lane
Cambridge
Cambridgeshire
CB5 8BA

WISHART CONSULTING LLP (REGISTERED NUMBER: OC442851)

REPORT OF THE MEMBERS
FOR THE PERIOD 27 JUNE 2022 TO 31 MARCH 2023

The members present their report with the financial statements of the LLP for the period 27 June 2022 to 31 March 2023.

INCORPORATION
The LLP was incorporated on 27 June 2022 and commenced trading on the same date.

PRINCIPAL ACTIVITY
The principal activity of the LLP in the period under review was that of

DESIGNATED MEMBERS
The designated members during the period under review were:

Mrs J Wishart
Robuste Ltd

RESULTS FOR THE PERIOD AND ALLOCATION TO MEMBERS
The profit for the period before members' remuneration and profit shares was £21,407.

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:





Mrs J Wishart - Designated member


25 January 2024

CHARTERED ACCOUNTANTS' REPORT TO THE MEMBERS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
WISHART CONSULTING LLP


In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Wishart Consulting LLP for the period ended 31 March 2023 which comprise the Profit and loss account, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Wishart Consulting LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Wishart Consulting LLP and state those matters that we have agreed to state to the members of Wishart Consulting LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wishart Consulting LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Wishart Consulting LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Wishart Consulting LLP. You consider that Wishart Consulting LLP is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Wishart Consulting LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Thompson Taraz Rand Ltd
Chartered Accountants
10 Jesus Lane
Cambridge
Cambridgeshire
CB5 8BA


25 January 2024

WISHART CONSULTING LLP (REGISTERED NUMBER: OC442851)

PROFIT AND LOSS ACCOUNT
FOR THE PERIOD 27 JUNE 2022 TO 31 MARCH 2023

£   

TURNOVER 28,963

Administrative expenses (7,556 )
PROFIT FOR THE FINANCIAL PERIOD BEFORE
MEMBERS' REMUNERATION AND PROFIT
SHARES


21,407

WISHART CONSULTING LLP (REGISTERED NUMBER: OC442851)

BALANCE SHEET
31 MARCH 2023

Notes £   
CURRENT ASSETS
Debtors 4 3,763
Cash at bank 40,315
44,078
CREDITORS
Amounts falling due within one year 5 (2,671 )
NET CURRENT ASSETS 41,407
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO MEMBERS 41,407

LOANS AND OTHER DEBTS DUE TO
MEMBERS

6

41,407

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 6 41,407

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 period 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.

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

The financial statements were approved by the members of the LLP and authorised for issue on 25 January 2024 and were signed by:





Mrs J Wishart - Designated member

WISHART CONSULTING LLP (REGISTERED NUMBER: OC442851)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 27 JUNE 2022 TO 31 MARCH 2023

1. STATUTORY INFORMATION

Wishart Consulting LLP is registered in England and Wales. 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 recognised in the profit and loss in respect of the provision of specialist medical consultancy services excluding VAT as the LLp is not registered for Value Added Tax.. Turnover is recognised once the right to consideration has been earnt. Any amounts invoiced were consideration has not been earned are recognised in deferred income within creditors.

Taxation
The Limited Liability Partnership (LLP) is carrying on the business of specialist consultancy services and should have no tax liability in respect of income and gains distinct from that incurred by the members of the LLP..

3. EMPLOYEE INFORMATION

The average number of employees during the period was NIL.

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 3,763

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 510
Taxation and social security 1
Other creditors 2,160
2,671

6. LOANS AND OTHER DEBTS DUE TO MEMBERS

The LLP shall be entitled to out of net profits before distribution such amounts (if any) as the Board determines in order to make appropriate provision for costs, expenses and liabilities and to provide working capital after which profits and losses are divided on an automatic basis in line with the LLP agreement.

Any distributions paid in advance are treated as payments on account of any profit allocation and are only repayable to the LLP in the event that there are insufficient profits available to allocate against such drawings.

Any distributions taken in excess of allocated profit will be disclosed within amounts due from members within debtors.

Loans and other debts due to members rank pari passu with other unsecured creditors who are unsecured in the event of winding up. No restrictions or limitations exist on the ability of Members to reduce the amount of other Members interests.