Caseware UK (AP4) 2024.0.164 2024.0.164 2026-03-31 2026-03-31 2025-04-01 false No description of principal activity 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false OC424321 2025-04-01 2026-03-31 OC424321 2024-04-01 2025-03-31 OC424321 2026-03-31 OC424321 2025-03-31 OC424321 c:MotorVehicles 2025-04-01 2026-03-31 OC424321 c:MotorVehicles 2026-03-31 OC424321 c:MotorVehicles 2025-03-31 OC424321 c:MotorVehicles c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC424321 c:OfficeEquipment 2025-04-01 2026-03-31 OC424321 c:OfficeEquipment 2026-03-31 OC424321 c:OfficeEquipment 2025-03-31 OC424321 c:OfficeEquipment c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC424321 c:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 OC424321 c:CurrentFinancialInstruments 2026-03-31 OC424321 c:CurrentFinancialInstruments 2025-03-31 OC424321 c:CurrentFinancialInstruments c:WithinOneYear 2026-03-31 OC424321 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC424321 d:FRS102 2025-04-01 2026-03-31 OC424321 d:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 OC424321 d:FullAccounts 2025-04-01 2026-03-31 OC424321 d:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC424321 d:PartnerLLP1 2025-04-01 2026-03-31 OC424321 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: OC424321 DAVIS OBSTETRICS LLP UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
DAVIS OBSTETRICS LLP CHARTERED ACCOUNTANTS' REPORT TO THE MEMBERS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DAVIS OBSTETRICS LLP FOR THE YEAR ENDED 31 MARCH 2026 In order to assist you to fulfil your duties under the Companies Act 2006 (as applied 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 Davis Obstetrics LLP for the year ended 31 March 2026 which comprise the 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 at https://www.icaew.com /regulation. This report is made solely to the members in accordance with the terms of our engagement letter dated 4 June 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Davis Obstetrics LLP and state those matters that we have agreed to state to the Davis Obstetrics LLP's members in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Davis Obstetrics LLP and its members for our work or for this report. It is your duty to ensure that Davis Obstetrics 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 profit of Davis Obstetrics LLP. You consider that Davis Obstetrics LLP is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Davis Obstetrics 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. BAGINSKY COHEN CHARTERED ACCOUNTANTS 930 HIGH ROAD LONDON N12 9RT 30 June 2026 Page 1
DAVIS OBSTETRICS LLP REGISTERED NUMBER: OC424321 BALANCE SHEET AS AT 31 MARCH 2026
| 2026 | 2026 | 2025 | 2025
Note | £ | £ | £ | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 70,049 |  | 63,403
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 43,627 |  | 91,128 |
Cash at bank and in hand | 6 | 144,545 |  | 59,413 |
|  | 188,172 |  | 150,541 |
Creditors: Amounts Falling Due Within One Year | 7 | (6,900) |  | (6,900) |
NET CURRENT ASSETS |  |  | 181,272 |  | 143,641
NET ASSETS |  |  | 251,321 |  | 207,044
REPRESENTED BY: |  |  |  |  |
LOANS AND OTHER DEBTS DUE TO MEMBERS WITHIN ONE YEAR |  |  |  |  |
Other amounts | 8 |  | 251,321 |  | 207,044
TOTAL MEMBERS' INTERESTS |  |  |  |  |
Loans and other debts due to members | 8 |  | 251,321 |  | 207,044
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime. The entity was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements. The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime. The financial statements were approved and authorised for issue by the members and were signed on their behalf on 30 June 2026.
C DAVIS
Designated member
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DAVIS OBSTETRICS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | GENERAL INFORMATION
Davis Obstetrics 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
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the LLP's accounting policies. The following principal accounting policies have been applied:
| 2.2 | REVENUE
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the LLP will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | DIVISION AND DISTRIBUTION OF PROFITS
A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period. An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making. The LLP divides profits discretionarily. Discretionary divisions of profits are recognised as amounts due to members, although may be used to offset amounts which have been drawn by members, which are recognised as loan assets repayable. Page 3
DAVIS OBSTETRICS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | Office furniture and equipment | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 2 (2025 - 2).
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DAVIS OBSTETRICS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | TANGIBLE FIXED ASSETS
|  | Motor vehicles | Office furniture & equipment | Total
|  | £ | £ | £
| COST OR VALUATION |  |  |
| At 1 April 2025 | 32,200 | 186,935 | 219,135
| Additions | - | 29,996 | 29,996
| At 31 March 2026 | 32,200 | 216,931 | 249,131
| DEPRECIATION |  |  |
| At 1 April 2025 | 26,450 | 129,282 | 155,732
| Charge for the year on owned assets | 1,438 | 21,912 | 23,350
| At 31 March 2026 | 27,888 | 151,194 | 179,082
| NET BOOK VALUE |  |  |
| At 31 March 2026 | 4,312 | 65,737 | 70,049
| At 31 March 2025 | 5,750 | 57,653 | 63,403
5. | DEBTORS
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 34,403 | 81,904
| Provision for bad debts | (2,776) | (2,776)
| Prepayments and accrued income | 12,000 | 12,000
|  | 43,627 | 91,128
6. | CASH AND CASH EQUIVALENTS
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 144,545 | 59,413
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DAVIS OBSTETRICS LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accruals and deferred income | 6,900 | 6,900
8. | LOANS AND OTHER DEBTS DUE TO MEMBERS
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other amounts due to members | 251,321 | 207,044
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Falling due within one year | 251,321 | 207,044
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
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