Limited Liability Partnership registration number OC441239 (England and Wales)
Cheshire Care Alliance LLP
Annual report and unaudited financial statements
For the year ended 31 March 2026
Cheshire Care Alliance LLP
Contents
Page
Members' report
1
Accountants' report
2
Balance sheet
3 - 4
Notes to the financial statements
5 - 6
Cheshire Care Alliance LLP
Members' report
For the year ended 31 March 2026
- 1 -

The members present their annual report and financial statements for the year ended 31 March 2026.

Principal activities

The principal activity of the limited liability partnership continued to be that of provision of orthopaedic medical services.

Members' drawings, contributions and repayments

The members' drawing policy allows each member to draw a proportion of their profit share, subject to the cash requirements of the business.

A member's capital requirement is linked to their share of profit and the financing requirement of the l imited liability partnership. There is no opportunity for appreciation of the capital subscribed. Just as incoming members introduce their capital at "par", so the retiring members are repaid their capital at "par".

Designated members

The designated members who held office during the year and up to the date of signature of the financial statements were as follows:

Chester Orthopaedic Surgery Ltd
Kenyon Othopaedics Ltd
Mediortho Ltd
Ronan Banim Orthopaedics Limited
D Machin Ltd
Thonse Ltd
W J Harrison
(Resigned 22 January 2026)
TPEG LTD
(Appointed 12 December 2025)
SRUU LTD
(Appointed 10 June 2025)
Mr Edward Wood
Mr Matthew Nixon
Approved by the members on 10 August 2026 and signed on behalf by:
10 August 2026
Mediortho Ltd
Designated Member
Cheshire Care Alliance LLP
Accountants' report to the members on the preparation of the the unaudited statutory financial statements of Cheshire Care Alliance LLP for the year ended 31 March 2026
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cheshire Care Alliance LLP for the year ended 31 March 2026 which comprise, the balance sheet and the related notes from the limited liability partnership’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 limited liability partnership's members of Cheshire Care Alliance LLP, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Cheshire Care Alliance LLP and state those matters that we have agreed to state to the limited liability partnership's members of Cheshire Care Alliance LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cheshire Care Alliance LLP and its members as a body, for our work or for this report.

It is your duty to ensure that Cheshire Care Alliance 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 Cheshire Care Alliance LLP. You consider that Cheshire Care Alliance LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cheshire Care Alliance 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 f inancial statements.

DJH Wirral & Chester Limited
Accountants
DJH Chester City
Military House
24 Castle Street
Chester
Cheshire
CH1 2DS
United kingdom
10 August 2026
Cheshire Care Alliance LLP
Balance sheet
As at 31 March 2026
- 3 -
2026
2025
Notes
£
£
£
£
Current assets
Debtors
3
141,500
-
Cash at bank and in hand
15,180
-
156,680
-
Creditors: amounts falling due within one year
4
(97,097)
(633)
Net current assets/(liabilities) and net assets/(liabilities) attributable to members
59,583
(633)
Represented by:
Loans and other debts due to members within one year
Amounts due in respect of profits
22,501
-
Members' other interests
Other reserves classified as equity
37,082
(633)
59,583
(633)
TOTAL MEMBERS' INTERESTS
Loans and other debts due to members
22,501
-
Members' other interests
37,082
(633)
59,583
(633)

For the financial year ended 31 March 2026 the limited liability partnership 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 relating to small limited liability partnerships.

The members acknowledge their responsibilities for complying with the requirements of the Act as applied to limited liability partnerships with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime.

T he members of the limited liability partnership have elected not to include a copy of the profit and loss account within the financial statements.

The financial statements were approved by the members and authorised for issue on 10 August 2026 and are signed on their behalf by:
10 August 2026
Ronan Banim Orthopaedics Limited
Designated member
Cheshire Care Alliance LLP
Balance sheet (continued)
As at 31 March 2026
- 4 -
Limited Liability Partnership registration number OC441239 (England and Wales)
Cheshire Care Alliance LLP
Notes to the financial statements
For the year ended 31 March 2026
- 5 -
1
Accounting policies
Limited liability partnership information

Cheshire Care Alliance LLP is a limited liability partnership incorporated in England and Wales. The registered office is C/O Djh Chester City Military House, 24 Castle Street, Chester, United Kingdom, CH1 2DS.

The limited liability partnership's principal activities are disclosed in the Members' Report.

1.1
Basis of preparation

These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" issued in May 2024, together with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the limited liability partnership. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The limited liability partnership has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the limited liability partnership's statement of financial position when the limited liability partnership becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Cheshire Care Alliance LLP
Notes to the financial statements (continued)
For the year ended 31 March 2026
- 6 -
2
Employees

The average number of persons (excluding members) employed by the partnership during the year was:

2026
2025
Number
Number
Total
8
0
3
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
141,500
-
4
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
61,680
-
Other taxation and social security
5,773
-
Other creditors
13,915
-
Accruals and deferred income
15,729
633
97,097
633
5
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.

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