Wings Care (North West) LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC393444 (England and Wales)

Unaudited Financial Statements

for the Period 1 June 2024 to 31 March 2025

for

WINGS CARE (NORTH WEST) LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

6

DESIGNATED MEMBERS:

P W H Wild

G J Ellis

Mrs V A Wild

REGISTERED OFFICE:

Office 1, The Chimney Building

Clock Tower Park

New Hall

Longmoor Lane

Liverpool

L10 1LD

REGISTERED NUMBER:

OC393444 (England and Wales)

ACCOUNTANTS:

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

FIXED ASSETS

Tangible assets

4

218,741

239,761

CURRENT ASSETS

Debtors

5

385,925

474,290

Cash at bank and in hand

48,495

34,486

434,420

508,776

CREDITORS

Amounts falling due within one year

6

412,977

130,182

NET CURRENT ASSETS

21,443

378,594

TOTAL ASSETS LESS CURRENT
LIABILITIES

240,184

618,355

CREDITORS

Amounts falling due after more than one
year

7

432,986

724,574

NET LIABILITIES ATTRIBUTABLE TO
MEMBERS

(192,802

)

(106,219

)

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

259,080

345,663

MEMBERS' OTHER INTERESTS

Other reserves

(451,882

)

(451,882

)

(192,802

)

(106,219

)

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

259,080

345,663

Members' other interests

(451,882

)

(451,882

)

(192,802

)

(106,219

)

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 period 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 Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 12 December 2025 and were signed by:

P W H Wild - Designated member

1.	STATUTORY INFORMATION

Wings Care (North West) 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.

Land and buildings

-

25% on reducing balance

Plant and machinery etc

-

25% on reducing balance and 10% on reducing balance pro rata

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the period was 134 (2024 - 141 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 June 2024

49,117

552,742

601,859

Additions

-

3,443

At 31 March 2025

49,117

556,185

605,302

DEPRECIATION

At 1 June 2024

39,626

322,472

362,098

Charge for period

1,977

22,486

24,463

At 31 March 2025

41,603

344,958

386,561

NET BOOK VALUE

At 31 March 2025

7,514

211,227

218,741

At 31 May 2024

9,491

230,270

239,761

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.5.24

£

Trade debtors

285,017

429,586

Other debtors

100,908

44,704

385,925

474,290

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.5.24

£

Bank loans and overdrafts

10,271

10,000

Trade creditors

113,376

35,972

Taxation and social security

45,230

27,389

Other creditors

244,100

56,821

412,977

130,182

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.5.24

£

Bank loans

2,801

11,473

Other creditors

430,185

713,101

432,986

724,574

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

The loans and other debts due to members fall equal to other unsecured debts of the company.

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

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 Wings Care (North West) LLP for the period ended 31 March 2025 which comprise the Income Statement, Balance Sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Wings Care (North West) 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 Wings Care (North West) LLP and state those matters that we have agreed to state to the members of Wings Care (North West) LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wings Care (North West) LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Wings Care (North West) 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 Wings Care (North West) LLP. You consider that Wings Care (North West) LLP is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Wings Care (North West) 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.

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

Date: .............................................