Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 OC437506 J Septimus Ltd Jaibelle Ltd MOLLISAA LIMITED Okhti Ltd SUMS ANAESTHESIA LIMITED iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC437506 2023-03-31 OC437506 2024-03-31 OC437506 2023-04-01 2024-03-31 OC437506 frs-core:CurrentFinancialInstruments 2024-03-31 OC437506 frs-core:ComputerEquipment 2024-03-31 OC437506 frs-core:ComputerEquipment 2023-04-01 2024-03-31 OC437506 frs-core:ComputerEquipment 2023-03-31 OC437506 frs-bus:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC437506 frs-bus:LimitedLiabilityPartnershipsSORP 2023-04-01 2024-03-31 OC437506 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 OC437506 frs-bus:SmallEntities 2023-04-01 2024-03-31 OC437506 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC437506 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 OC437506 frs-countries:EnglandWales 2023-04-01 2024-03-31 OC437506 frs-bus:PartnerLLP1 2023-04-01 2024-03-31 OC437506 frs-bus:PartnerLLP2 2023-04-01 2024-03-31 OC437506 frs-bus:PartnerLLP3 2023-04-01 2024-03-31 OC437506 frs-bus:PartnerLLP4 2023-04-01 2024-03-31 OC437506 frs-bus:PartnerLLP5 2023-04-01 2024-03-31 OC437506 2022-03-31 OC437506 2023-03-31 OC437506 2022-04-01 2023-03-31 OC437506 frs-core:CurrentFinancialInstruments 2023-03-31
Registered number: OC437506
KAIROS SURGICAL ALLIANCE LLP
Unaudited Financial Statements
For The Year Ended 31 March 2024
AF TAX SOLUTIONS LTD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC437506
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 174 349
174 349
CURRENT ASSETS
Debtors 5 140,270 88,948
Cash at bank and in hand 78,066 35,456
218,336 124,404
Creditors: Amounts Falling Due Within One Year 6 (81,579 ) (39,262 )
NET CURRENT ASSETS (LIABILITIES) 136,757 85,142
TOTAL ASSETS LESS CURRENT LIABILITIES 136,931 85,491
NET ASSETS ATTRIBUTABLE TO MEMBERS 136,931 85,491
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 3,900 13,499
3,900 13,499
Equity
Members' other interests
Other reserves 133,031 71,992
133,031 71,992
136,931 85,491
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 3,900 13,499
Members' other interests 133,031 71,992
136,931 85,491
Page 1
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
Okhti Ltd
Designated Member
30/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
KAIROS SURGICAL ALLIANCE LLP is a limited liability partnership, incorporated in England & Wales, registered number OC437506 . The Registered Office is Cortlandt, George Street, Hailsham, East Sussex, BN27 1AE.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Computer Equipment 25% Reducing balance
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 63 (2023: 48)
63 48
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2023 523
As at 31 March 2024 523
Depreciation
As at 1 April 2023 174
Provided during the period 175
As at 31 March 2024 349
Net Book Value
As at 31 March 2024 174
As at 1 April 2023 349
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 139,718 88,454
Prepayments and accrued income 552 494
140,270 88,948
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 55,181 25,387
Net wages 19,465 8,976
Other creditors 2,150 386
Accruals and deferred income 4,783 4,513
81,579 39,262
Page 4