IRIS Accounts Production v25.2.0.378 OC422595 designated member 1.6.24 31.5.25 31.5.25 0 0 false true false false true false 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh OC422595 2024-05-31 OC422595 2025-05-31 OC422595 2024-06-01 2025-05-31 OC422595 2023-05-31 OC422595 2023-06-01 2024-05-31 OC422595 2024-05-31 OC422595 ns15:EnglandWales 2024-06-01 2025-05-31 OC422595 ns14:PoundSterling 2024-06-01 2025-05-31 OC422595 ns10:PartnerLLP1 2024-06-01 2025-05-31 OC422595 ns10:LimitedLiabilityPartnershipLLP 2024-06-01 2025-05-31 OC422595 ns10:SmallEntities 2024-06-01 2025-05-31 OC422595 ns10:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 OC422595 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 OC422595 ns10:LimitedLiabilityPartnershipsSORP 2024-06-01 2025-05-31 OC422595 ns10:FullAccounts 2024-06-01 2025-05-31 OC422595 ns10:PartnerLLP2 2024-06-01 2025-05-31 OC422595 ns10:PartnerLLP3 2024-06-01 2025-05-31 OC422595 ns10:PartnerLLP4 2024-06-01 2025-05-31 OC422595 ns10:PartnerLLP5 2024-06-01 2025-05-31 OC422595 ns10:PartnerLLP6 2024-06-01 2025-05-31 OC422595 ns10:RegisteredOffice 2024-06-01 2025-05-31 OC422595 ns5:CurrentFinancialInstruments 2025-05-31 OC422595 ns5:CurrentFinancialInstruments 2024-05-31 OC422595 ns5:PlantMachinery 2024-06-01 2025-05-31 OC422595 ns5:OwnedAssets 2024-06-01 2025-05-31 OC422595 ns5:OwnedAssets 2023-06-01 2024-05-31 OC422595 ns5:PlantMachinery 2024-05-31 OC422595 ns5:PlantMachinery 2025-05-31 OC422595 ns5:PlantMachinery 2024-05-31 OC422595 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-31 OC422595 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-05-31

REGISTERED NUMBER: OC422595 (England and Wales)

Report of the Members and

Unaudited Financial Statements for the Year Ended 31st May 2025

for

Worcester Cardiac Group LLP

Worcester Cardiac Group LLP (Registered number: OC422595)

Contents of the Financial Statements

for the Year Ended 31st May 2025

Page |

General Information | 1 |

Report of the Members | 2 |

Chartered Certified Accountants' Report | 3 |

Income Statement | 4 |

Balance Sheet | 5 |

Reconciliation of Members' Interests | 6 |

Notes to the Financial Statements | 8 |

Worcester Cardiac Group LLP

General Information

for the Year Ended 31st May 2025

| DESIGNATED MEMBERS: | DK Cardiology Limited

| Dr W Foster

| Worcestershire Cardiology Ltd

| Mrs F H L Trevelyan

| Private Cardiology Services Birmingham And Worcestershire Ltd

| Wilson Cardiology Limited

| REGISTERED OFFICE: | The Lexicon

| 10 - 12 Mount Street

| Manchester

| M2 5NT

| REGISTERED NUMBER: | OC422595 (England and Wales)

| ACCOUNTANTS: | Veritas Accountants & Advisory Limited

| The Lexicon

| Mount Street

| Manchester

| M2 5NT

Worcester Cardiac Group LLP (Registered number: OC422595)

Report of the Members

for the Year Ended 31st May 2025

The members present their report with the financial statements of the LLP for the year ended 31st May 2025.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of the provision of medical services.

DESIGNATED MEMBERS

The designated members during the year under review were:

DK Cardiology Limited

Dr W Foster

Worcestershire Cardiology Ltd

Mrs F H L Trevelyan

Private Cardiology Services Birmingham And Worcestershire Ltd

Wilson Cardiology Limited

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The loss for the year before members' remuneration and profit shares was £11,026 (2024 - £4,773 profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:

Mrs F H L Trevelyan - Designated member

15th September 2025

Chartered Certified Accountants' Report to the Members

on the Unaudited Financial Statements of

Worcester Cardiac Group LLP

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Worcester Cardiac Group LLP for the year ended 31st May 2025 which comprise the Income Statement, Balance Sheet, Reconciliation of Members' Interests and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the members of Worcester Cardiac Group LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Worcester Cardiac Group LLP and state those matters that we have agreed to state to the members of Worcester Cardiac Group LLP, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Worcester Cardiac Group LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Worcester Cardiac Group LLP. You consider that Worcester Cardiac Group LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Worcester Cardiac Group LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Veritas Accountants & Advisory Limited

The Lexicon

Mount Street

Manchester

M2 5NT

15th September 2025

Worcester Cardiac Group LLP (Registered number: OC422595)

Income Statement

for the Year Ended 31st May 2025

| 31.5.25 |  | 31.5.24

| Notes | £ | £ |

TURNOVER | 78,425 |  | 84,771 |  |

Cost of sales | 2,493 |  | 1,071 |  |

GROSS PROFIT | 75,932 |  | 83,700 |  |

Administrative expenses | 86,958 |  | 78,927 |  |

OPERATING (LOSS)/PROFIT and |

(LOSS)/PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS | (11,026 | ) | 4,773 |  |

Worcester Cardiac Group LLP (Registered number: OC422595)

Balance Sheet

31st May 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 10,473 |  | 14,899 |  |

CURRENT ASSETS

Debtors | 6 | 14,082 |  | 18,966 |  |

Cash at bank | 16,128 |  | 17,740 |  |

30,210 |  | 36,706 |  |

CREDITORS

Amounts falling due within one year | 7 | 5,705 |  | 6,483 |  |

NET CURRENT ASSETS | 24,505 |  | 30,223 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 34,978 |  | 45,122 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 8 | 34,978 |  | 45,122 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 8 | 34,978 |  | 45,122 |  |

Amounts due from members | 6 | (11,941 | ) | (11,059 | ) |

23,037 |  | 34,063 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31st May 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 15th September 2025 and were signed by:

Mrs F H L Trevelyan - Designated member

Worcester Cardiac Group LLP (Registered number: OC422595)

Reconciliation of Members' Interests

for the Year Ended 31st May 2025

| EQUITY |  | DEBT |  | TOTAL

| Members' | Loans and other debts due to | MEMBERS'

| other | members less any amounts due | INTERESTS

| interests | from members in debtors |

| Other |  | Other |

| reserves |  | amounts |  | Total

£ | £ | £ |

Amount due to members | 45,122 |  |

Amount due from members | (11,059 | ) |

Balance at 1st June 2024 | - |  | 34,063 |  | 34,063 |  |

Loss for the financial year available for discretionary division among members | (11,026 | ) | - |  | (11,026 | ) |

Members' interests after loss for the year | (11,026 | ) | 34,063 |  | 23,037 |  |

Other divisions of loss | 11,026 |  | (11,026 | ) | - |  |

Amount due to members | 34,978 |  |

Amount due from members | (11,941 | ) |

Balance at 31st May 2025 | - |  | 23,037 |  | 23,037 |  |

Worcester Cardiac Group LLP (Registered number: OC422595)

Reconciliation of Members' Interests

for the Year Ended 31st May 2025

| EQUITY |  | DEBT |  | TOTAL

| Members' | Loans and other debts due to | MEMBERS'

| other | members less any amounts due | INTERESTS

| interests | from members in debtors |

| Other |  | Other |

| reserves |  | amounts |  | Total

£ | £ | £ |

Amount due to members | 40,731 |  |

Amount due from members | (11,441 | ) |

Balance at 1st June 2023 | - |  | 29,290 |  | 29,290 |  |

Profit for the financial year available for discretionary division among members | 4,773 |  | - |  | 4,773 |  |

Members' interests after profit for the year | 4,773 |  | 29,290 |  | 34,063 |  |

Other divisions of profit | (4,773 | ) | 4,773 |  | - |  |

Amount due to members | 45,122 |  |

Amount due from members | (11,059 | ) |

Balance at 31st May 2024 | - |  | 34,063 |  | 34,063 |  |

Worcester Cardiac Group LLP (Registered number: OC422595)

Notes to the Financial Statements - continued

for the Year Ended 31st May 2025

1. | STATUTORY INFORMATION

| Worcester Cardiac Group LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 20% on cost

| Tangible Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss.

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

| Going concern

| The LLP has reported a loss in this financial period with a profit in the previous year. The Member's have considered the appropriateness of the going concern basis for the preparation of the financial statements and consider that sufficient assets exist to enable the settlement of liabilities as and when they fall due. The accounts have therefore been prepared on a going concern basis.

| Members participating interest

| Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed remuneration and profits).

| Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with section 22 of FRS 102. A member's participation rights including amounts subscribed or otherwise contributed by members, for example members' capital, are classed as liabilities unless the LLP has an unconditional right to refuse payment to members, in which case they are classified as equity.

| All amounts due to members that are classified as liabilities are presented within 'Loans and other debts due to members' and, where such an amount relates to current year profits, they are recognised within ‘Members' remuneration charged as an expense’ in arriving at the relevant year’s result. Undivided amounts that are classified as equity are shown within ‘Members' other interests’. Amounts recoverable from members are presented as debtors and shown as amounts due from members within members’ interests.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was NIL (2024 - NIL).

4. | OPERATING (LOSS)/PROFIT

| The operating loss (2024 - operating profit) is stated after charging:

| 31.5.25 |  | 31.5.24

£ | £ |

| Depreciation - owned assets | 4,426 |  | 4,426 |  |

Worcester Cardiac Group LLP (Registered number: OC422595)

Notes to the Financial Statements - continued

for the Year Ended 31st May 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st June 2024

| and 31st May 2025 | 48,539 |  |

| DEPRECIATION

| At 1st June 2024 | 33,640 |  |

| Charge for year | 4,426 |  |

| At 31st May 2025 | 38,066 |  |

| NET BOOK VALUE

| At 31st May 2025 | 10,473 |  |

| At 31st May 2024 | 14,899 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade debtors | 700 |  | 6,742 |  |

| Other debtors | 13,382 |  | 12,224 |  |

14,082 |  | 18,966 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Other creditors | 5,705 |  | 6,483 |  |

8. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

9. | ULTIMATE CONTROLLING PARTY

| The LLP is under the joint control of its members, as they collectively own 100% of the partnership.