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Registered number: OC435529
London Andrology LLP
Unaudited Financial Statements
For The Year Ended 31 March 2024
Paul Ng & Associates
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC435529
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 4 75,732 101,700
Cash at bank and in hand 34,714 41,244
110,446 142,944
Creditors: Amounts Falling Due Within One Year 5 (43,990 ) (68,550 )
NET CURRENT ASSETS (LIABILITIES) 66,456 74,394
TOTAL ASSETS LESS CURRENT LIABILITIES 66,456 74,394
NET ASSETS ATTRIBUTABLE TO MEMBERS 66,456 74,394
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 46,456 54,394
46,456 54,394
Equity
Members' other interests
Members' capital 20,000 20,000
20,000 20,000
66,456 74,394
TOTAL MEMBERS' INTEREST
Amounts due from members (14,206) (16,268)
Loans and other debts due to members within one year 46,456 54,394
Members' other interests 20,000 20,000
52,250 58,126
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.
The financial statements were approved and authorised for issue by the members on 17 January 2025 and were signed on their behalf by:
Mr S J Minhas
Designated Member
Mr T L Yap
Designated Member
17/01/2025
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
London Andrology LLP is a limited liability partnership, incorporated in England & Wales, registered number OC435529 . The Registered Office is Office 9, Dalton House, 60 Windsor Avenue, London, SW19 2RR.
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. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.
2.3. 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 rendering of services. Turnover is reduced for estimated customer cancellations, rebates and other similar allowances.

Rendering of services
Turnover from the rendering of services is recognised by reference to the date the service is delivered.
2.4. 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:
Plant & Machinery 33% on cost
2.5. Financial Instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.6. Divisible profit and members' remuneration
Non-discretionary distributions to members are treated as members' remuneration and are charged as an expense to the income statement in arriving at profit available for discretionary division among members.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2023: NIL)
- -
Page 3
Page 4
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 57,345 74,458
Other debtors 18,387 27,242
75,732 101,700
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 19,123 36,177
Accruals and deferred income 24,867 32,373
43,990 68,550
6. Other Commitments
The future minimum annual lease payments under operating leases are £14,400.
7. Controlling Party
In the opinion of the members, the LLP has no controlling party, as significant decisions require the unanimous consent from the members.
Page 4