Acorah Software Products - Accounts Production 14.5.601 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 OC339222 Morgan Medical Limited Robertson Medical Limited DWL (Cardiff) Limited WSR (Cardiff) Limited James A Lewis Limited Andrew Langston Limited Dr W S Roy true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC339222 2023-03-31 OC339222 2024-03-31 OC339222 2023-04-01 2024-03-31 OC339222 frs-core:CurrentFinancialInstruments 2024-03-31 OC339222 frs-core:Non-currentFinancialInstruments 2024-03-31 OC339222 frs-core:ComputerEquipment 2024-03-31 OC339222 frs-core:ComputerEquipment 2023-04-01 2024-03-31 OC339222 frs-core:ComputerEquipment 2023-03-31 OC339222 frs-core:MotorVehicles 2024-03-31 OC339222 frs-core:MotorVehicles 2023-04-01 2024-03-31 OC339222 frs-core:MotorVehicles 2023-03-31 OC339222 frs-core:OtherResidualIntangibleAssets 2024-03-31 OC339222 frs-core:OtherResidualIntangibleAssets 2023-03-31 OC339222 frs-core:PlantMachinery 2024-03-31 OC339222 frs-core:PlantMachinery 2023-04-01 2024-03-31 OC339222 frs-core:PlantMachinery 2023-03-31 OC339222 frs-core:WithinOneYear 2024-03-31 OC339222 frs-bus:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC339222 frs-bus:LimitedLiabilityPartnershipsSORP 2023-04-01 2024-03-31 OC339222 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 OC339222 frs-bus:SmallEntities 2023-04-01 2024-03-31 OC339222 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC339222 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 OC339222 1 2023-04-01 2024-03-31 OC339222 frs-countries:EnglandWales 2023-04-01 2024-03-31 OC339222 frs-bus:PartnerLLP1 2023-04-01 2024-03-31 OC339222 frs-bus:PartnerLLP2 2023-04-01 2024-03-31 OC339222 frs-bus:PartnerLLP3 2023-04-01 2024-03-31 OC339222 frs-bus:PartnerLLP4 2023-04-01 2024-03-31 OC339222 frs-bus:PartnerLLP5 2023-04-01 2024-03-31 OC339222 frs-bus:PartnerLLP6 2023-04-01 2024-03-31 OC339222 2022-03-31 OC339222 2023-03-31 OC339222 2022-04-01 2023-03-31 OC339222 frs-core:CurrentFinancialInstruments 2023-03-31 OC339222 frs-core:Non-currentFinancialInstruments 2023-03-31 OC339222 frs-core:BetweenOneFiveYears 2023-03-31 OC339222 frs-core:WithinOneYear 2023-03-31
Registered number: OC339222
Cardiff Sports Orthopaedics LLP
Unaudited Financial Statements
For The Year Ended 31 March 2024
Xeinadin South Wales & West Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: OC339222
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,000 8,000
Tangible Assets 5 12,074 16,719
20,074 24,719
CURRENT ASSETS
Debtors 6 522,721 502,174
Cash at bank and in hand 160,481 180,092
683,202 682,266
Creditors: Amounts Falling Due Within One Year 7 (93,596 ) (97,536 )
NET CURRENT ASSETS (LIABILITIES) 589,606 584,730
TOTAL ASSETS LESS CURRENT LIABILITIES 609,680 609,449
Creditors: Amounts Falling Due After More Than One Year 8 - (9,672 )
NET ASSETS ATTRIBUTABLE TO MEMBERS 609,680 599,777
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 609,673 599,770
609,673 599,770
Equity
Members' other interests
Other reserves 7 7
7 7
609,680 599,777
TOTAL MEMBERS' INTEREST
Amounts due from members (57,792) (6,243)
Loans and other debts due to members within one year 609,673 599,770
Members' other interests 7 7
551,888 593,534
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Page 2
For the year ending 31 March 2024 the LLP 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 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
WSR (Cardiff) Limited
Designated Member
20/05/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cardiff Sports Orthopaedics LLP Registered number OC339222 is a limited liability partnership incorporated in England & Wales. The Registered Office is Celtic House, Caxton Place, Pentwyn, Cardiff, CF23 8HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the LLP net of Value Added Tax
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing balance
Computer Equipment 33% Straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Pensions
The LLP operates a defined pension contribution scheme. Contributions are charged to the Profit and Loss Account as they become payable in accordance with the rules of the scheme.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Intangible Assets
Other
£
Cost
As at 1 April 2023 8,000
As at 31 March 2024 8,000
Net Book Value
As at 31 March 2024 8,000
As at 1 April 2023 8,000
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5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 700 46,788 6,081 53,569
As at 31 March 2024 700 46,788 6,081 53,569
Depreciation
As at 1 April 2023 700 31,985 4,165 36,850
Provided during the period - 3,701 944 4,645
As at 31 March 2024 700 35,686 5,109 41,495
Net Book Value
As at 31 March 2024 - 11,102 972 12,074
As at 1 April 2023 - 14,803 1,916 16,719
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 464,912 495,931
Other debtors 17 -
Amounts due from members 57,792 6,243
522,721 502,174
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,995 7,092
Bank loans and overdrafts - 1,952
Other taxes and social security 1,987 1,705
VAT 86,050 82,280
Other creditors 564 440
Accrued expenses - 4,067
93,596 97,536
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 4,995
Bank loans - 4,677
- 9,672
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9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,995 7,092
Later than one year and not later than five years - 4,995
4,995 12,087
4,995 12,087
10. Ultimate Controlling Party
The LLP's ultimate controlling party is Dr W S Roy by virtue of his shareholding in WSR (Cardiff) Limited.
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