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Registration number: OC429518

Wessex Healthcare Diagnostics LLP

Annual Report and Unaudited Financial Statements

for the Year Ended 31 March 2024

 

Wessex Healthcare Diagnostics LLP

Contents

Limited liability partnership information

1 to 2

Accountants' Report

3

Balance Sheet

4 to 5

Statement of Changes in Members’ Interests

6

Notes to the Financial Statements

7 to 9

 

Wessex Healthcare Diagnostics LLP

Limited liability partnership information

Designated members

Bailamo Medical Ltd

J Cheetham

Cingulate Ltd

H Connoley

P Czapran

Dr G Ubhayakar Ltd

H Griffith

Hampshire Children's Diagnostics Limited

Hampshire Diagnostics Ltd

Hampshire Radiodiagnostics Ltd

Hampshire Radiology Ltd

A Harris

Jelshaker Limited

Keenglen Care Homes Ltd

N Lyle

S N Noorani

Park Imaging Ltd

Radiology Services Limited

Radiomaiden Limited

Radpictures Ltd

S Sobhy Ltd

Sarah Kidd Limited

SF Body Imaging Ltd

A Shah

H Taylor

Vandervelde Radiology Ltd

Wessex Medical Solutions Limited
 

Registered office

Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN

 

Wessex Healthcare Diagnostics LLP

Limited liability partnership information

Accountants

MMO Limited
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN

 

Chartered Accountants' Report to the Members on the Preparation of the Unaudited Statutory Accounts of
Wessex Healthcare Diagnostics LLP
for the Year Ended 31 March 2024

In order to assist you to fulfil your duties under the Companies Act 2006, as applied to limited liability partnerships, we have prepared for your approval the accounts of Wessex Healthcare Diagnostics LLP for the year ended 31 March 2024 set out on pages 4 to 9 from the limited liability partnership'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 at
http://www.icaew.com/en/members/regulations-standards-and-guidance.

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

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

We have not been instructed to carry out an audit or a review of the accounts of Wessex Healthcare Diagnostics 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 accounts.

......................................

MMO Limited
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN

13 August 2024

 

Wessex Healthcare Diagnostics LLP

(Registration number: OC429518)
Balance Sheet as at 31 March 2024

Note

2024
£

2023
£

Current assets

 

Debtors

3

106,310

156,805

Cash and short-term deposits

 

49,495

94,377

 

155,805

251,182

Creditors: Amounts falling due within one year

4

(3,000)

(3,000)

Net assets attributable to members

 

152,805

248,182

Represented by:

 

Loans and other debts due to members

 

Members' capital classified as a liability

 

152,805

248,182

   

152,805

248,182

Total members' interests

 

Loans and other debts due to members

 

152,805

248,182

   

152,805

248,182

For the year ending 31 March 2024 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.

These financial statements have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime, as applied to limited liability partnerships. As permitted by section 444 (5A) of the Companies Act 2006, the members have not delivered to the registrar a copy of the Profit and Loss Account.

The members acknowledge their responsibilities for complying with the requirements of the Act, as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 with respect to accounting records and the preparation of accounts.

In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

The financial statements of Wessex Healthcare Diagnostics LLP (registered number OC429518) were approved by the Board and authorised for issue on 12 August 2024. They were signed on behalf of the limited liability partnership by:

 

Wessex Healthcare Diagnostics LLP

(Registration number: OC429518)
Balance Sheet as at 31 March 2024

.........................................
Hampshire Children's Diagnostics Limited
Designated member

 

Wessex Healthcare Diagnostics LLP

Statement of Changes in Members’ Interests
At 31 March 2024

 

Loans and other debts due to/(from) members

   

Members' other amounts
£

Total debt
£

Total
2024
£

Members' interest at 1 April 2023

248,182

248,182

248,182

Members' remuneration charged as an expense

592,393

592,393

592,393

Members' interests after total comprehensive income

840,575

840,575

840,575

Members’ capital introduced

3,000

3,000

3,000

Drawings (including tax payments)

(690,770)

(690,770)

(690,770)

At 31 March 2024

152,805

152,805

152,805

 

Wessex Healthcare Diagnostics LLP

Notes to the Financial Statements for the Year Ended 31 March 2024

1

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

General information and basis of accounting

The limited liability partnership is incorporated in England under the Limited Liability Partnership Act 2000. The address of the registered office is given on the limited liability partnership information page. The nature of the limited liability partnership’s operations and its principal activities are given in the members’ report.

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The functional currency of Wessex Healthcare Diagnostics LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the limited liability partnership operates. Foreign operations are included in accordance with the policies set out below.

Revenue recognition

Revenue is recognised to the extent that the limited liability partnership obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales tax or duty.

Members' remuneration and division of profits

The SORP recognises that the basis of calculating profits for allocation may differ from the profits reflected through the financial statements prepared in compliance with recommended practice, given the established need to seek to focus profit allocation on ensuring equity between different generations and populations of members.

Consolidation of the results of certain subsidiary undertakings, the provision for annuities to current and former members, pension scheme charges, the spreading of acquisition integration costs and the treatment of long leasehold interests are all items which may generate differences between profits calculated for the purpose of allocation and those reported within the financial statements. Where such differences arise, they have been included within other amounts in the balance sheet.

Members' fixed shares of profits (excluding discretionary fixed share bonuses) and interest earned on members' balances are automatically allocated and, are treated as members' remuneration charged as an expense to the profit and loss account in arriving at profit available for discretionary division among members.
The remainder of profit shares, which have not been allocated until after the balance sheet date, are treated in these financial statements as unallocated at the balance sheet date and included within other reserves.

 

Wessex Healthcare Diagnostics LLP

Notes to the Financial Statements for the Year Ended 31 March 2024

Taxation

The taxation payable on the partnership's profits is the personal liability of the members, although payment of such liabilities is administered by the partnership on behalf of its members. Consequently, neither partnership taxation nor related deferred taxation is accounted for in these financial statements. Sums set aside in respect of members' tax obligations are included in the balance sheet within loans and other debts due to members, or are set against amounts due from members as appropriate.

other taxes policy

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the limited liability partnership will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Members' interests

Amounts due to members after more than one year comprise provisions for annuities to current members and certain loans from members which are not repayable within twelve months of the balance sheet date.

Financial instruments

Current versus non-current classification

Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

In the limited liability partnership balance sheet, investments in subsidiaries and associates are measured at cost less impairment.

Fair value measurement

The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

2

Particulars of employees

The average number of persons employed by the limited liability partnership during the year was 0 (2023 - 0).

 

Wessex Healthcare Diagnostics LLP

Notes to the Financial Statements for the Year Ended 31 March 2024

3

Debtors

2024
£

2023
£

Trade debtors

106,310

156,805

Total current trade and other debtors

106,310

156,805

4

Creditors: Amounts falling due within one year

2024
£

2023
£

Accruals and deferred income

3,000

3,000

5

Control

The members are the controlling party by virtue of their controlling interest in the limited liability partnership. The ultimate controlling party is the same as the controlling party.