REGISTERED NUMBER: OC411540 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

Ivan & Claire Ratnayake LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DESIGNATED MEMBERS:

Dr I Ratnayake

Mrs C Ratnayake

REGISTERED OFFICE:

The Lexicon

Mount Street

Manchester

M2 5NT

REGISTERED NUMBER:

OC411540 (England and Wales)

ACCOUNTANTS:

Veritas Accountants & Advisory Limited

The Lexicon

Mount Street

Manchester

M2 5NT

CURRENT ASSETS

Debtors

670

538

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

670

538

LOANS AND OTHER DEBTS DUE TO MEMBERS

4

1,198

1,066

MEMBERS' OTHER INTERESTS

Other reserves

(528

)

(528

)

670

538

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

4

1,198

1,066

Members' other interests

(528

)

(528

)

Amounts due from members

(670

)

(538

)

-

-

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 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 16th December 2025 and were signed by:

Dr I Ratnayake - Designated member

1.	STATUTORY INFORMATION

Ivan & Claire Ratnayake 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.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2024 - 2 ) .

4.

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.