Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-3132023-09-01falseNo description of principal activity3falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC438928 2023-09-01 2024-08-31 OC438928 2022-09-01 2023-08-31 OC438928 2024-08-31 OC438928 2023-08-31 OC438928 c:FRS102 2023-09-01 2024-08-31 OC438928 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 OC438928 c:FullAccounts 2023-09-01 2024-08-31 OC438928 c:LimitedLiabilityPartnershipLLP 2023-09-01 2024-08-31 OC438928 c:PartnerLLP1 2023-09-01 2024-08-31 OC438928 d:OtherCapitalInstrumentsClassifiedAsEquity 2024-08-31 OC438928 d:OtherCapitalInstrumentsClassifiedAsEquity 2023-08-31 OC438928 d:FurtherSpecificReserve2ComponentTotalEquity 2024-08-31 OC438928 d:FurtherSpecificReserve2ComponentTotalEquity 2023-08-31 OC438928 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: OC438928









LM CLINIC LLP








UNAUDITED 
 
FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
LM CLINIC LLP
REGISTERED NUMBER: OC438928

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Cash at bank and in hand
 4 
2,719
3,993

  
2,719
3,993

Total assets less current liabilities
  
 
 
2,719
 
 
3,993

  

Net assets
  
2,719
3,993


Represented by:
  

Loans and other debts due to members within one year
  

Members' other interests
  

Members' capital classified as equity
  
3,993
3,993

Other reserves classified as equity
  
(1,274)
-

  
 
2,719
 
3,993

  
2,719
3,993


Total members' interests
  

Members' other interests
  
2,719
3,993

  
2,719
3,993


Page 1

 
LM CLINIC LLP
REGISTERED NUMBER: OC438928
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 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 29 August 2025.




................................................
Dr Asif Muneer
Designated member

The notes on pages 3 to 4 form part of these financial statements.

LM Clinic LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity.

Page 2

 
LM CLINIC LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

LM Clinic LLP is a limited liability partnership incorporated in England. The registered office is
101 New Cavendish Street, London, W1W 6XH.The financial statements are presented in Sterling, which is the functional currency of the LLP. 

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

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.

 
2.3

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 3

 
LM CLINIC LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
2,719
3,993

2,719
3,993


 
Page 4