Wessex Healthcare Diagnostics LLP OC429518 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is that of specialist medical activities. Digita Accounts Production Advanced 6.30.9574.0 OC429518 2024-04-01 2025-03-31 OC429518 2025-03-31 OC429518 core:CurrentFinancialInstruments 2025-03-31 OC429518 core:WithinOneYear 2025-03-31 OC429518 bus:SmallEntities 2024-04-01 2025-03-31 OC429518 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 OC429518 bus:FullAccounts 2024-04-01 2025-03-31 OC429518 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC429518 bus:RegisteredOffice 2024-04-01 2025-03-31 OC429518 bus:PartnerLLP10 2024-04-01 2025-03-31 OC429518 bus:PartnerLLP11 2024-04-01 2025-03-31 OC429518 bus:PartnerLLP12 2024-04-01 2025-03-31 OC429518 bus:PartnerLLP13 2024-04-01 2025-03-31 OC429518 bus:PartnerLLP14 2024-04-01 2025-03-31 OC429518 bus:PartnerLLP15 2024-04-01 2025-03-31 OC429518 bus:PartnerLLP16 2024-04-01 2025-03-31 OC429518 bus:PartnerLLP18 2024-04-01 2025-03-31 OC429518 bus:PartnerLLP19 2024-04-01 2025-03-31 OC429518 bus:PartnerLLP2 2024-04-01 2025-03-31 OC429518 bus:PartnerLLP20 2024-04-01 2025-03-31 OC429518 bus:PartnerLLP3 2024-04-01 2025-03-31 OC429518 bus:PartnerLLP4 2024-04-01 2025-03-31 OC429518 bus:PartnerLLP5 2024-04-01 2025-03-31 OC429518 bus:PartnerLLP7 2024-04-01 2025-03-31 OC429518 bus:PartnerLLP8 2024-04-01 2025-03-31 OC429518 bus:PartnerLLP9 2024-04-01 2025-03-31 OC429518 bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC429518 bus:Agent1 2024-04-01 2025-03-31 OC429518 countries:AllCountries 2024-04-01 2025-03-31 OC429518 2023-04-01 2024-03-31 OC429518 2024-03-31 OC429518 core:CurrentFinancialInstruments 2024-03-31 OC429518 core:WithinOneYear 2024-03-31 iso4217:GBP xbrli:pure

Registration number: OC429518

Wessex Healthcare Diagnostics LLP
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2025

Wessex Healthcare Diagnostics LLP

Contents

Limited liability partnership information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Statement of Changes in Members’ Interests | 5
Notes to the Financial Statements | 6 to 8

Wessex Healthcare Diagnostics LLP

Limited liability partnership information

Designated members | Bailamo Medical Ltd Cingulate Ltd H Connoley Dr G Ubhayakar Ltd Hampshire Children's Diagnostics Limited Hampshire Diagnostics Ltd Hampshire Radiodiagnostics Ltd Hampshire Radiology Ltd A Harris P Czapran Jelshaker Limited H Griffith Park Imaging Ltd Keenglen Care Homes Ltd Radiomaiden Limited Radiology Services Limited S Sobhy Ltd Sarah Kidd Limited Radpictures Ltd SF Body Imaging Ltd N Lyle Vandervelde Radiology Ltd Wessex Medical Solutions Limited S N Noorani Jane Cheetham Wessex Medical Group Limited

Registered office | Wellesley House 204 London Road Waterlooville Hampshire PO7 7AN

Accountants | MMO Limited Wellesley House 204 London Road Waterlooville Hampshire PO7 7AN

Chartered Accountants' Report to the Members on the Preparation of the Unaudited Statutory Accounts of
Wessex Healthcare Diagnostics LLP
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, as applied to limited liability partnerships, we have prepared for your approval the accounts of Wessex Healthcare Diagnostics LLP for the year ended 31 March 2025 set out on pages 3 to 8 from the limited liability partnership's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the members of Wessex Healthcare Diagnostics LLP, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Wessex Healthcare Diagnostics LLP and state those matters that we have agreed to state to the members of Wessex Healthcare Diagnostics LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wessex Healthcare Diagnostics LLP and its members as a body for our work or for this report.

It is your duty to ensure that Wessex Healthcare Diagnostics LLP has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Wessex Healthcare Diagnostics LLP. You consider that Wessex Healthcare Diagnostics 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 accounts of Wessex Healthcare Diagnostics 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 accounts.

......................................
MMO Limited
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN

3 November 2025

Wessex Healthcare Diagnostics LLP

(Registration number: OC429518)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 3 | 75,022 | 106,310
Cash and short-term deposits |  | 74,967 | 49,495
|  | 149,989 | 155,805
Creditors: Amounts falling due within one year | 4 | (25,765) | (3,000)
Net assets attributable to members |  | 124,224 | 152,805
Represented by: |  |  |
Loans and other debts due to members |  |  |
Members' capital classified as a liability |  | 124,224 | 152,805
|  | 124,224 | 152,805
Total members' interests |  |  |
Loans and other debts due to members |  | 124,224 | 152,805
|  | 124,224 | 152,805

For the year ending 31 March 2025 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.

These financial statements have been prepared in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The members acknowledge their responsibilities for complying with the requirements of the Act, as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 with respect to accounting records and the preparation of accounts.

In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

The financial statements of Wessex Healthcare Diagnostics LLP (registered number OC429518) were approved by the Board and authorised for issue on 2 November 2025. They were signed on behalf of the limited liability partnership by:

Wessex Healthcare Diagnostics LLP

(Registration number: OC429518)
Balance Sheet as at 31 March 2025

......................................... Hampshire Children's Diagnostics Limited Designated member

Wessex Healthcare Diagnostics LLP

Statement of Changes in Members’ Interests
At 31 March 2025

| Loans and other debts due to/(from) members |  |
| Members' other amounts £ | Total debt £ | Total 2025 £
Members' interest at 1 April 2024 | 152,805 | 152,805 | 152,805
Members' remuneration charged as an expense | 599,147 | 599,147 | 599,147
Members' interests after total comprehensive income | 751,952 | 751,952 | 751,952
Drawings (including tax payments) | (627,728) | (627,728) | (627,728)
At 31 March 2025 | 124,224 | 124,224 | 124,224

| Loans and other debts due to/(from) members |  |
| Members' other amounts £ | Total debt £ | Total 2024 £
Members' interest at 1 April 2023 | 248,182 | 248,182 | 248,182
Members' remuneration charged as an expense | 592,393 | 592,393 | 592,393
Members' interests after total comprehensive income | 840,575 | 840,575 | 840,575
Members’ capital introduced | 3,000 | 3,000 | 3,000
Drawings (including tax payments) | (690,770) | (690,770) | (690,770)
At 31 March 2024 | 152,805 | 152,805 | 152,805

Wessex Healthcare Diagnostics LLP

Notes to the Financial Statements for the Year Ended 31 March 2025

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

General information and basis of accounting

The limited liability partnership is incorporated in England under the Limited Liability Partnership Act 2000. The address of the registered office is given on the limited liability partnership information page. The nature of the limited liability partnership’s operations and its principal activities are given in the members’ report.
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The functional currency of Wessex Healthcare Diagnostics LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the limited liability partnership operates. Foreign operations are included in accordance with the policies set out below.

Revenue recognition

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, excluding discounts, rebates, VAT and other sales tax or duty.

Members' remuneration and division of profits

The SORP recognises that the basis of calculating profits for allocation may differ from the profits reflected through the financial statements prepared in compliance with recommended practice, given the established need to seek to focus profit allocation on ensuring equity between different generations and populations of members.
Consolidation of the results of certain subsidiary undertakings, the provision for annuities to current and former members, pension scheme charges, the spreading of acquisition integration costs and the treatment of long leasehold interests are all items which may generate differences between profits calculated for the purpose of allocation and those reported within the financial statements. Where such differences arise, they have been included within other amounts in the balance sheet.
Members' fixed shares of profits (excluding discretionary fixed share bonuses) and interest earned on members' balances are automatically allocated and, are treated as members' remuneration charged as an expense to the profit and loss account in arriving at profit available for discretionary division among members.
The remainder of profit shares, which have not been allocated until after the balance sheet date, are treated in these financial statements as unallocated at the balance sheet date and included within other reserves.

Wessex Healthcare Diagnostics LLP

Notes to the Financial Statements for the Year Ended 31 March 2025

Taxation

The taxation payable on the partnership's profits is the personal liability of the members, although payment of such liabilities is administered by the partnership on behalf of its members. Consequently, neither partnership taxation nor related deferred taxation is accounted for in these financial statements. Sums set aside in respect of members' tax obligations are included in the balance sheet within loans and other debts due to members, or are set against amounts due from members as appropriate.

other taxes policy

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the limited liability partnership will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Members' interests

Amounts due to members after more than one year comprise provisions for annuities to current members and certain loans from members which are not repayable within twelve months of the balance sheet date.

Financial instruments

Current versus non-current classification

Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss. Where fair value cannot be measured reliably, investments are measured at cost less impairment.
In the limited liability partnership balance sheet, investments in subsidiaries and associates are measured at cost less impairment.

Fair value measurement

The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

2 | Particulars of employees

The average number of persons employed by the limited liability partnership during the year was 0 (2024 - 0).

Wessex Healthcare Diagnostics LLP

Notes to the Financial Statements for the Year Ended 31 March 2025

3 | Debtors

| 2025 £ | 2024 £
Trade debtors | 75,022 | 106,310
Total current trade and other debtors | 75,022 | 106,310

4 | Creditors: Amounts falling due within one year

| 2025 £ | 2024 £
Accruals and deferred income | 25,765 | 3,000

5 | Control

The members are the controlling party by virtue of their controlling interest in the limited liability partnership. The ultimate controlling party is the same as the controlling party.