REGISTERED NUMBER: OC435662 (England and Wales)

Yorkshire Orthopaedics & Surgical

Specialists LLP

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

2,000

4,000

CURRENT ASSETS

Debtors

5

112,010

232,788

Cash at bank

329,026

159,128

441,036

391,916

CREDITORS

Amounts falling due within one year

6

(63,124

)

(157,334

)

NET CURRENT ASSETS

377,912

234,582

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

379,912

238,582

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

379,912

238,582

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

379,912

238,582

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 2026.

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 22 July 2026 and were signed by:

Duchy Orthopaedics Limited - Designated member

1.	STATUTORY INFORMATION

Yorkshire Orthopaedics & Surgical Specialists LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

Registered number:

OC435662

Registered office:

Second Floor, Kirkland House

11-15 Peterborough Road

Harrow

Middlesex

HA1 2AX

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of six years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 year was NIL (2025 - NIL).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

12,000

AMORTISATION

At 1 April 2025

8,000

Charge for year

2,000

At 31 March 2026

10,000

NET BOOK VALUE

At 31 March 2026

2,000

At 31 March 2025

4,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

85,173

208,560

Other debtors

26,837

24,228

112,010

232,788

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

60,724

155,174

Other creditors

2,400

2,160

63,124

157,334

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.