Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-31No description of principal activity2023-04-01false22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC369294 2023-04-01 2024-03-31 OC369294 2022-04-01 2023-03-31 OC369294 2024-03-31 OC369294 2023-03-31 OC369294 c:FurnitureFittings 2023-04-01 2024-03-31 OC369294 c:FurnitureFittings 2024-03-31 OC369294 c:FurnitureFittings 2023-03-31 OC369294 c:CurrentFinancialInstruments 2024-03-31 OC369294 c:CurrentFinancialInstruments 2023-03-31 OC369294 c:Non-currentFinancialInstruments 2024-03-31 OC369294 c:Non-currentFinancialInstruments 2023-03-31 OC369294 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC369294 c:CurrentFinancialInstruments c:WithinOneYear 2023-03-31 OC369294 c:Non-currentFinancialInstruments c:AfterOneYear 2024-03-31 OC369294 c:Non-currentFinancialInstruments c:AfterOneYear 2023-03-31 OC369294 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2024-03-31 OC369294 c:Non-currentFinancialInstruments c:BetweenOneTwoYears 2023-03-31 OC369294 d:FRS102 2023-04-01 2024-03-31 OC369294 d:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 OC369294 d:FullAccounts 2023-04-01 2024-03-31 OC369294 d:LimitedLiabilityPartnershipLLP 2023-04-01 2024-03-31 OC369294 6 2023-04-01 2024-03-31 OC369294 d:PartnerLLP1 2023-04-01 2024-03-31 OC369294 c:OtherCapitalInstrumentsClassifiedAsEquity 2024-03-31 OC369294 c:OtherCapitalInstrumentsClassifiedAsEquity 2023-03-31 OC369294 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC369294 c:FurtherSpecificReserve3ComponentTotalEquity 2023-03-31 OC369294 2 2024-03-31 OC369294 2 2023-03-31 OC369294 f:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: OC369294









CLARAT HEALTHCARE LLP







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
CLARAT HEALTHCARE LLP
REGISTERED NUMBER: OC369294

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 5 
7,407
7,407

  
7,407
7,407

Current assets
  

Debtors: amounts falling due within one year
 6 
5,012
5,012

  
5,012
5,012

Creditors: Amounts Falling Due Within One Year
 8 
(46,596)
(46,872)

Net current liabilities
  
 
 
(41,584)
 
 
(41,860)

Total assets less current liabilities
  
(34,177)
(34,453)

Creditors: amounts falling due after more than one year
 9 
(40,696)
(58,783)

  
(74,873)
(93,236)

  

Net liabilities
  
(74,873)
(93,236)


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 11 
(79,873)
(98,236)

  
(79,873)
(98,236)

Members' other interests
  

Members' capital classified as equity
  
5,000
5,000

  
 
5,000
 
5,000

  
(74,873)
(93,236)


Total members' interests
  

Loans and other debts due to members
 11 
(79,873)
(98,236)

Members' other interests
  
5,000
5,000

  
(74,873)
(93,236)


Page 1

 
CLARAT HEALTHCARE LLP
REGISTERED NUMBER: OC369294
    
STATEMENT OF FINANCIAL POSITION (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 by: 




B Clare
Designated member

Date: 2 April 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
CLARAT HEALTHCARE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Clarat Healthcare LLP is a limited liability partnership incorporated in England and Wales. The registered office address of the LLP is 101 New Cavendish Street, 1st Floor South, London, England W1W 6XH. 

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

Going concern

In assessing the ability of the LLP to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the LLP. Given that the company is in a net liaboility position the members will continue to support the LLP and therefore consider it appropriate to prepare the financial statements on a going concern basis.
 

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

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 automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in .

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.

Page 3

 
CLARAT HEALTHCARE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.6

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:

Fixtures and fittings
-
20% 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.

 
2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted LLP shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 
CLARAT HEALTHCARE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 April 2023
583



At 31 March 2024

583



Depreciation


At 1 April 2023
583



At 31 March 2024

583



Net book value



At 31 March 2024
-



At 31 March 2023
-


5.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 April 2023
7,407



At 31 March 2024
7,407






Net book value



At 31 March 2024
7,407



At 31 March 2023
7,407

Page 5

 
CLARAT HEALTHCARE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Debtors

2024
2023
£
£


Trade debtors
5,012
5,012

5,012
5,012



7.


Cash and cash equivalents

2024
2023
£
£

Less: bank overdrafts
(30,625)
(29,985)

(30,625)
(29,985)



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
30,625
29,985

Trade creditors
5,600
2,000

Other taxation and social security
2,922
3,563

Accruals and deferred income
7,449
11,324

46,596
46,872



9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
40,696
58,783

40,696
58,783


Page 6

 
CLARAT HEALTHCARE LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

10.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£


Amounts falling due 1-2 years

Bank loans
40,696
58,783


40,696
58,783



40,696
58,783



11.


Loans and other debts due to members


2024
2023
£
£



Other amounts due to members
(79,873)
(98,236)

(79,873)
(98,236)

Loans and other debts due to members may be further analysed as follows:

2024
2023
£
£



Falling due after more than one year
(79,873)
(98,236)

(79,873)
(98,236)

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.

 
Page 7