REGISTERED NUMBER: OC415778 (England and Wales)

Report of the Members and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Orthopaedic Specialist Services (Oss)

LLP

Page

General Information

1

Report of the Members

2

Income Statement

3

Other Comprehensive Income

4

Balance Sheet

5

Reconciliation of Members' Interests

6

Notes to the Financial Statements

8

DESIGNATED MEMBERS:

Dr Y Kalairajah

Ms C Lakshmanan

REGISTERED OFFICE:

C/o Echo Tax

SPACES Manchester

Peter House, Oxford Street

Manchester

M1 5AN

REGISTERED NUMBER:

OC415778 (England and Wales)

ACCOUNTANTS:

Echo Tax Limited

SPACES Manchester

Peter House, Oxford Street

Manchester

M1 5AN

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

PRINCIPAL ACTIVITY

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

DESIGNATED MEMBERS

The designated members during the year under review were:

Dr Y Kalairajah

Ms C Lakshmanan

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £196,785 (2024 - £99,843 profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:

Dr Y Kalairajah - Designated member

20 November 2025

TURNOVER

197,085

100,106

Administrative expenses

300

263

OPERATING PROFIT and

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

196,785

99,843

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

196,785

99,843

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

196,785

99,843

CURRENT ASSETS

Debtors

300

92,501

CREDITORS

Amounts falling due within one year

4

300

-

NET CURRENT ASSETS

-

92,501

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

-

92,501

LOANS AND OTHER DEBTS DUE TO MEMBERS

5

-

92,501

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

5

-

92,501

Amounts due from members

(300

)

(92,501

)

(300

)

-

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 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 20 November 2025 and were signed by:

Dr Y Kalairajah - Designated member

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

92,501

Amount due from members

(92,501

)

Balance at 1 April 2024

-

-

-

Profit for the financial year available for discretionary division among members

196,785

-

196,785

Members' interests after profit for the year

196,785

-

196,785

Other divisions of profit

(196,785

)

196,785

-

Introduced by members

-

153,067

153,067

Drawings on account and distributions of profit

-

(350,152

)

(350,152

)

Amount due to members

-

Amount due from members

(300

)

Balance at 31 March 2025

-

(300

)

(300

)

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

53,224

Amount due from members

(53,224

)

Balance at 1 April 2023

-

-

-

Profit for the financial year available for discretionary division among members

99,843

-

99,843

Members' interests after profit for the year

99,843

-

99,843

Other divisions of profit

(99,843

)

99,843

-

Drawings on account and distributions of profit

-

(99,843

)

(99,843

)

Amount due to members

92,501

Amount due from members

(92,501

)

Balance at 31 March 2024

-

-

-

1.	STATUTORY INFORMATION

Orthopaedic Specialist Services (Oss) 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.

3.	EMPLOYEE INFORMATION

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

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Accrued expenses

300

-

5.

LOANS AND OTHER DEBTS DUE TO MEMBERS

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