Curia Health LLP - Filleted accounts

Registered number

OC447029

Curia Health LLP

Filleted Accounts

31 March 2026

Curia Health LLP
Registered number:		OC447029
Balance Sheet
as at 31 March 2026
Notes		2026		2025
£			£
Current assets
Debtors	3	107,083		89,126
Cash at bank and in hand		133,218		73,896
		240,301		163,022

Creditors: amounts falling due within one year	4	(326,692)		(164,145)

Net current liabilities		(86,391)		(1,123)

Total assets less current liabilities		(86,391)		(1,123)

Net liabilities attributable to members		(86,391)		(1,123)

Represented by:
Loans and other debts due to members	5	(86,391)		(1,123)

		(86,391)		(1,123)

Total members' interests
Loans and other debts due to members	5	(86,391)		(1,123)

		(86,391)		(1,123)

For the year ended 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.

These accounts were approved by the members on 13 August 2026 and signed on their behalf by:


Dr Ranulf Crooke
Designated member

Curia Health LLP
Notes to the Accounts
for the year ended 31 March 2026

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.

	Turnover
	Turnover includes revenue earned from the rendering of professional services.

	Division of profits
	Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.

	Taxation
	Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Members' capital
	Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the LLP	0		0


3	Debtors	2026		2025
£			£

	Trade debtors	91,504		49,840
	Other debtors	15,579		39,286
		107,083		89,126


4	Creditors: amounts falling due within one year	2026		2025
£			£

	Trade creditors	64,455		35,780
	Other creditors	262,237		128,365
		326,692		164,145


5	Loans and other debts due to members	2026		2025
£			£

	Amounts due to members in respect of profits	(86,391)		(1,123)

	Amounts falling due within one year	(86,391)		(1,123)

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


6	Other information

	Curia Health LLP is a limited liability partnership incorporated in England. Its registered office is:
	Units 3-4
	42 Orchard Road
	London
	N6 5TR