ACCOUNTS - Final Accounts preparation

Registered number: OC325880

SOUTH EAST EYE SURGEONS LLP

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

SOUTH EAST EYE SURGEONS LLP

REGISTERED NUMBER: OC325880

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	217		20,914
Cash at bank and in hand	5	29,952		23,403
		30,169		44,317
Creditors: amounts falling due within one year	6	(33,550)		(40,188)
Net current (liabilities)/assets			(3,381)		4,129
Total assets less current liabilities			(3,381)		4,129

Net (liabilities)/assets			(3,381)		4,129

Represented by:
Loans and other debts due to members within one year
Members' other interests
Members' capital classified as equity	(3,381)	4,129
	(3,381)	4,129

Total members' interests
Members' other interests	(3,381)	4,129
	(3,381)	4,129

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SOUTH EAST EYE SURGEONS LLP

REGISTERED NUMBER: OC325880

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

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 20 August 2026.

................................................

S Kashani (on behalf of Eastbourne Vision Limited)

Designated member

The notes on pages 5 to 7 form part of these financial statements.

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SOUTH EAST EYE SURGEONS LLP

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 MARCH 2026

	Members capital (classified as equity)	Total equity
	£	£
At 1 April 2025	4,129	4,129
Comprehensive income for the year
Allocated profit	(3,381)	(3,381)
Contributions by and distributions to members
Capital amounts repaid to members	(4,129)	(4,129)
At 31 March 2026	(3,381)	(3,381)

The notes on pages 5 to 7 form part of these financial statements.

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SOUTH EAST EYE SURGEONS LLP

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 MARCH 2025

	Members capital (classified as equity)	Total equity
	£	£
At 1 April 2024	53,540	53,540
Comprehensive income for the year
Allocated profit	6,629	6,629
Contributions by and distributions to members
Capital amounts repaid to members	(56,040)	(56,040)
At 31 March 2025	4,129	4,129

The notes on pages 5 to 7 form part of these financial statements.

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SOUTH EAST EYE SURGEONS LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

South East Eye Surgeons LLP is a limited liability partnership, incorporated in England. The principal activity throughout the year was that of eye surgeons. The partnership ceased trading on 31/03/2026.

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 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.

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SOUTH EAST EYE SURGEONS LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

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 both automatically and discretionarily. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in the Statement of comprehensive income. 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.

In the event of the LLP making losses, the loss is recognised as a credit amount of 'Members' remuneration charged as an expense where it is automatically divided or as a debit within equity under 'Other reserves' if not divided automatically.

2.4

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.

2.5

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.

2.6

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.

Employees

	The entity has no employees.
	The average monthly number of employees, including Members, during the year was 0 (2025 - 0).

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SOUTH EAST EYE SURGEONS LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Debtors

					2026	2025
					£	£


Other debtors	217	20,914
	217	20,914

5.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	29,952	23,403
	29,952	23,403

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	1,035	35,651
Other creditors	-	1,345
Accruals and deferred income	32,515	3,192
	33,550	40,188

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