Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31truefalse0eye surgeons2023-04-010trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC326259 2023-04-01 2024-03-31 OC326259 2022-04-01 2023-03-31 OC326259 2024-03-31 OC326259 2023-03-31 OC326259 2022-04-01 OC326259 c:PlantMachinery 2023-04-01 2024-03-31 OC326259 c:PlantMachinery 2024-03-31 OC326259 c:PlantMachinery 2023-03-31 OC326259 c:CurrentFinancialInstruments 2024-03-31 OC326259 c:CurrentFinancialInstruments 2023-03-31 OC326259 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC326259 c:CurrentFinancialInstruments c:WithinOneYear 2023-03-31 OC326259 d:FRS102 2023-04-01 2024-03-31 OC326259 d:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC326259 d:FullAccounts 2023-04-01 2024-03-31 OC326259 d:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC326259 d:PartnerLLP12 2023-04-01 2024-03-31 OC326259 c:OtherCapitalInstrumentsClassifiedAsEquity 2023-04-01 2024-03-31 OC326259 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC326259 c:OtherCapitalInstrumentsClassifiedAsEquity 2022-04-01 2023-03-31 OC326259 c:OtherCapitalInstrumentsClassifiedAsEquity 2023-03-31 OC326259 c:OtherCapitalInstrumentsClassifiedAsEquity 2022-04-01 OC326259 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: OC326259









CONSULTANT EYE SURGEONS PARTNERSHIP (SURREY) LLP







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
CONSULTANT EYE SURGEONS PARTNERSHIP (SURREY) LLP
REGISTERED NUMBER: OC326259

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
93,323
147,440

Cash at bank and in hand
 6 
172,271
102,001

  
265,594
249,441

Creditors: Amounts Falling Due Within One Year
 7 
(228,865)
(244,371)

Net current assets
  
 
 
36,729
 
 
5,070

Total assets less current liabilities
  
36,729
5,070

  

Net assets
  
36,729
5,070


Represented by:
  

Loans and other debts due to members within one year
  

Members' other interests
  

Members' capital classified as equity
  
36,729
5,070

  
36,729
5,070


Total members' interests
  

Members' other interests
  
36,729
5,070

  
36,729
5,070


Page 1

 
CONSULTANT EYE SURGEONS PARTNERSHIP (SURREY) LLP
REGISTERED NUMBER: OC326259
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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

The entity 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.

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

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

The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the members and were signed on their behalf on 26 September 2024.





................................................
S Harsum
Designated member

The notes on pages 5 to 9 form part of these financial statements.

Page 2

 
CONSULTANT EYE SURGEONS PARTNERSHIP (SURREY) LLP
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Members capital (classified as equity)
Total equity

£
£

At 1 April 2023
5,070
5,070


Comprehensive income for the year

Allocated profit
36,729
36,729
Total comprehensive income for the year
36,729
36,729


Contributions by and distributions to members

Capital amounts repaid to members
(5,070)
(5,070)


Total transactions with members
(5,070)
(5,070)


At 31 March 2024
36,729
36,729

The notes on pages 5 to 9 form part of these financial statements.

Page 3

 
CONSULTANT EYE SURGEONS PARTNERSHIP (SURREY) LLP
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2023


Members capital (classified as equity)
Total equity

£
£

At 1 April 2022
95,374
95,374


Comprehensive income for the year

Allocated profit
5,806
5,806


Contributions by and distributions to members

Capital amounts repaid to members
(96,110)
(96,110)


Total transactions with members
(96,110)
(96,110)


At 31 March 2023
5,070
5,070


The notes on pages 5 to 9 form part of these financial statements.

Page 4

 
CONSULTANT EYE SURGEONS PARTNERSHIP (SURREY) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Consultant Eye Surgeons Partnership (Surrey) LLP is a limited liability partnership, incorporated in England. The principal activity throughout the year was that of eye surgeons.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the LLP will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 5

 
CONSULTANT EYE SURGEONS PARTNERSHIP (SURREY) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.3

Division and distribution of profits

A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.

An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.

The LLP divides profits both automatically and discretionarily. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in . Discretionary divisions of profits are recognised as amounts due to members, although may be used to offset amounts which have been drawn by members, which are recognised as loan assets repayable.

In the event of the LLP making losses, the loss is recognised as a credit amount of 'Members' remuneration charged as an expense where it is automatically divided or as a debit within equity under 'Other reserves' if not divided automatically.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
5 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 6

 
CONSULTANT EYE SURGEONS PARTNERSHIP (SURREY) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The LLP's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


3.


Employees




The entity has no employees.

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).

Page 7

 
CONSULTANT EYE SURGEONS PARTNERSHIP (SURREY) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 April 2023
67,194



At 31 March 2024

67,194



Depreciation


At 1 April 2023
67,194



At 31 March 2024

67,194



Net book value



At 31 March 2024
-



At 31 March 2023
-


5.


Debtors

2024
2023
£
£


Trade debtors
92,434
146,550

Other debtors
889
890

93,323
147,440



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
172,271
102,001

172,271
102,001


Page 8

 
CONSULTANT EYE SURGEONS PARTNERSHIP (SURREY) LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
226,045
241,683

Accruals and deferred income
2,820
2,688

228,865
244,371


 
Page 9