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REGISTERED NUMBER: OC342826 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Manchester Orthopaedic LLP

Manchester Orthopaedic LLP (Registered number: OC342826)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Manchester Orthopaedic LLP (Registered number: OC342826)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 5,145
Tangible assets 5 - 923
- 6,068

CURRENT ASSETS
Debtors 6 9,934 -
Cash at bank 787 7,477
10,721 7,477
CREDITORS
Amounts falling due within one year 7 4,721 7,229
NET CURRENT ASSETS 6,000 248
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

6,000

6,316

Manchester Orthopaedic LLP (Registered number: OC342826)

Balance Sheet - continued
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
LOANS AND OTHER DEBTS DUE TO
MEMBERS

-

316

MEMBERS' OTHER INTERESTS
Capital accounts 6,000 6,000
6,000 6,316

TOTAL MEMBERS' INTERESTS
Loans and other debts due to
members

-

316
Members' other interests 6,000 6,000
Amounts due from members 6 (5,784 ) -
216 6,316

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 year ended 31 March 2024.

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 and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 9 September 2024 and were signed by:




Dr J W Fischer - Designated member

Manchester Orthopaedic LLP (Registered number: OC342826)

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

1. STATUTORY INFORMATION

Manchester Orthopaedic LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

Registered number: OC342826

Registered office: C/o Echo Tax, SPACES Manchester
Peter House
Oxford Street
Manchester
M1 5AN

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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 4 (2023 - 4 ) .

Manchester Orthopaedic LLP (Registered number: OC342826)

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

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2023 16,261
Disposals (16,261 )
At 31 March 2024 -
AMORTISATION
At 1 April 2023 11,116
Charge for year 1,626
Eliminated on disposal (12,742 )
At 31 March 2024 -
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 5,145

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023 1,764 17,150 18,914
Disposals (1,764 ) (17,150 ) (18,914 )
At 31 March 2024 - - -
DEPRECIATION
At 1 April 2023 1,558 16,433 17,991
Charge for year 206 717 923
Eliminated on disposal (1,764 ) (17,150 ) (18,914 )
At 31 March 2024 - - -
NET BOOK VALUE
At 31 March 2024 - - -
At 31 March 2023 206 717 923

Manchester Orthopaedic LLP (Registered number: OC342826)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 4,150 -
Amounts due from members 5,784 -
9,934 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 2,176 1,540
Social security and other taxes 1,542 1,785
Pension 248 -
Other creditors - 2,545
Accrued expenses 755 1,359
4,721 7,229