Thorpe Dental Implant Centre LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: OC422693

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		53,121		150,782

			53,121		150,782
CURRENT ASSETS
Debtors	5	20,315		35,111
Cash at bank and in hand		237,576		167,795

		257,891		202,906
Creditors: Amounts Falling Due Within One Year	6	(407,373 )		(354,528 )

NET CURRENT ASSETS (LIABILITIES)			(149,482 )		(151,622 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(96,361 )		(840 )

Creditors: Amounts Falling Due After More Than One Year	7		-		(45,000 )

NET LIABILITIES ATTRIBUTABLE TO MEMBERS			(96,361 )		(45,840 )

REPRESENTED BY:
Equity
Members' other interests
Members' capital		(50,521)		-
Other reserves		(45,840)		(45,840)

			(96,361)		(45,840)

TOTAL MEMBERS' INTEREST
Amounts due from members			(20,315)		(35,111)
Members' other interests			(96,361)		(45,840)

			(116,676)		(80,951)

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Thorpe Dental Implant Centre LLP

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the LLP 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 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Kris Leeson

Designated Member

13/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Thorpe Dental Implant Centre LLP is a limited liability partnership, incorporated in England & Wales, registered number OC422693 . The Registered Office is 1 Oak Tree Close, Strensall, York, North Yorkshire, YO32 5TE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% reducing balance
Motor Vehicles	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 1 (2024: 1)

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Thorpe Dental Implant Centre LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 November 2024	1,627	224,612	226,239
Additions	-	36,134	36,134
Disposals	-	(188,812 )	(188,812 )

As at 31 October 2025	1,627	71,934	73,561

Depreciation
As at 1 November 2024	325	75,132	75,457
Provided during the period	-	12,955	12,955
Disposals	-	(67,972 )	(67,972 )

As at 31 October 2025	325	20,115	20,440

Net Book Value
As at 31 October 2025	1,302	51,819	53,121

As at 1 November 2024	1,302	149,480	150,782

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts due from members	20,315	35,111

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	12,045	45,000
Trade creditors	24,838	23,314
Other creditors	370,490	286,214

	407,373	354,528

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	45,000

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Thorpe Dental Implant Centre LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	12,045	45,000
Later than one year and not later than five years	-	45,000

	12,045	90,000

	12,045	90,000

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