Registered number
OC359831
Consultant Eye Services Partnership LLP
Filleted Accounts
31 March 2025
Consultant Eye Services Partnership LLP
Registered number: OC359831
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Current assets
Debtors 3 50,177 43,783
Cash at bank and in hand 215,516 264,331
265,693 308,114
Creditors: amounts falling due within one year 4 (45,501) (39,762)
Net current assets 220,192 268,352
Total assets less current liabilities 220,192 268,352
Net assets attributable to members 220,192 268,352
Represented by:
Members' other interests
Members' capital classified as equity 3 3
Other reserves 220,189 268,349
220,192 268,352
220,192 268,352
Total members' interests
Members' other interests 220,192 268,352
220,192 268,352
For the year ended 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
These accounts were approved by the members on 24 June 2025 and signed on their behalf by:
Consultant Eye Services UK Limited
Designated member
Consultant Eye Services Partnership LLP
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Division of profits
Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.
Taxation
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Members' capital
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.
2 Employees 2025 2024
Number Number
Average number of persons employed by the LLP 1 1
3 Debtors 2025 2024
£ £
Trade debtors 50,177 43,783
4 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 41,542 37,696
Other taxes and social security costs 386 386
Other creditors 3,573 1,680
45,501 39,762
5 Other information
Consultant Eye Services Partnership LLP is a limited liability partnership incorporated in England. Its registered office is:
34
Croydon Road
Caterham
Surrey
CR3 6QB
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