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 SO302135 Bidwell Surgical Limited Mr David Boddie Mr Simon Barker Mr William Ledingham Aberdeen Hand Surgery Limited Aberdeen Medical Experts Limited CM Orthopaedics Limited DC Orthopaedics Limited Frost Medical (Aberdeen) Limited Johnstone Equity Limited K.K. Orthopaedics Ltd Mitchell Orthopaedics Limited SNMHF Medical Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SO302135 2023-03-31 SO302135 2024-03-31 SO302135 2023-04-01 2024-03-31 SO302135 frs-core:CurrentFinancialInstruments 2024-03-31 SO302135 frs-bus:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 SO302135 frs-bus:LimitedLiabilityPartnershipsSORP 2023-04-01 2024-03-31 SO302135 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 SO302135 frs-bus:SmallEntities 2023-04-01 2024-03-31 SO302135 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SO302135 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 SO302135 frs-countries:Scotland 2023-04-01 2024-03-31 SO302135 frs-bus:PartnerLLP1 2023-04-01 2024-03-31 SO302135 frs-bus:PartnerLLP2 2023-04-01 2024-03-31 SO302135 frs-bus:PartnerLLP3 2023-04-01 2024-03-31 SO302135 frs-bus:PartnerLLP4 2023-04-01 2024-03-31 SO302135 frs-bus:PartnerLLP5 2023-04-01 2024-03-31 SO302135 frs-bus:PartnerLLP6 2023-04-01 2024-03-31 SO302135 frs-bus:PartnerLLP7 2023-04-01 2024-03-31 SO302135 frs-bus:PartnerLLP8 2023-04-01 2024-03-31 SO302135 frs-bus:PartnerLLP9 2023-04-01 2024-03-31 SO302135 frs-bus:PartnerLLP10 2023-04-01 2024-03-31 SO302135 frs-bus:PartnerLLP11 2023-04-01 2024-03-31 SO302135 frs-bus:PartnerLLP12 2023-04-01 2024-03-31 SO302135 frs-bus:PartnerLLP13 2023-04-01 2024-03-31 SO302135 2022-03-31 SO302135 2023-03-31 SO302135 2022-04-01 2023-03-31 SO302135 frs-core:CurrentFinancialInstruments 2023-03-31
Registered number: SO302135
Aberdeen Orthopaedic Network LLP
Financial Statements
For The Year Ended 31 March 2024
James Fraser & Co.
Chartered Accountants
3 Coates Place
Edinburgh
EH3 7AA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3
Page 1
Balance Sheet
Registered number: SO302135
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 71,329 89,584
Cash at bank and in hand 56,090 65,953
127,419 155,537
Creditors: Amounts Falling Due Within One Year 5 (9,301 ) (12,124 )
NET CURRENT ASSETS (LIABILITIES) 118,118 143,413
TOTAL ASSETS LESS CURRENT LIABILITIES 118,118 143,413
NET ASSETS ATTRIBUTABLE TO MEMBERS 118,118 143,413
REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability 118,118 143,413
118,118 143,413
118,118 143,413
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 118,118 143,413
118,118 143,413
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
Bidwell Surgical Limited
Designated Member
24 January 2025
The notes on page 3 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Aberdeen Orthopaedic Network LLP is a limited liability partnership, incorporated in Scotland, registered number SO302135 . The Registered Office is 3 Coates Place, Edinburgh, EH3 7AA.
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.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 5 (2023: 4)
5 4
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 71,329 89,584
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 9,301 12,124
Page 3