REGISTERED NUMBER: OC326120 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

BLACKDOWN ORTHOPAEDIC AND SPINAL

SERVICES LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Staplegrove Anaesthetists LLP

AJ Kelly Orthopaedics Limited

Somerset Lower Limb Limited

REGISTERED OFFICE:

Ground Floor

Keble House

Southernhay Gardens

Exeter

Devon

EX1 1NT

REGISTERED NUMBER:

OC326120 (England and Wales)

ACCOUNTANTS:

Gravita Western Limited

Keble House

Southernhay Gardens

Exeter

Devon

EX1 1NT

CURRENT ASSETS

Debtors

5

85,396

99,620

Cash at bank

76,738

111,412

162,134

211,032

CREDITORS

Amounts falling due within one year

6

(5,280

)

(21,541

)

NET CURRENT ASSETS

156,854

189,491

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

156,854

189,491

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

156,854

189,491

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

156,854

189,491

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 31 March 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 and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 20 September 2025 and were signed by:

Somerset Lower Limb Limited - Designated member

1.	STATUTORY INFORMATION

Blackdown Orthopaedic And Spinal Services LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is recognised to the extent that the limited liability partnership obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Members' remuneration and division of profits

A member's share of the profit for the year is accounted for as an allocation of profits. Unallocated profits and losses are included within 'Other Reserves'.

Taxation

The taxation payable on the partnership's profits is the personal liability of the members. Consequently, neither the partnership taxation nor related deferred taxation is accounted for in these financial statements.

4.	EMPLOYEE INFORMATION

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

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

83,798

97,360

Prepayments and accrued income

1,598

2,260

85,396

99,620

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

16,261

Accruals and deferred income

5,280

5,280

5,280

21,541

Capital loans and other debts due to members rank behind creditors, in accordance with the members' agreement. There are no restrictions on the members' ability to reduce the amount of members' other interests.

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Capital accounts, loans and other debts due to members rank behind creditors. There are no restrictions on the members' ability to reduce the amount of members' other interest.