Martin Arissol Podiatrist LLP - Accounts to registrar (filleted) - small 23.2.5

REGISTERED NUMBER: OC394588 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2023

for

MARTIN ARISSOL PODIATRIST LLP

Page

General Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

M L J Arissol

A J Arissol

REGISTERED OFFICE:

Thistledown Barn

Holcot Lane

Sywell

Northampton

Northamptonshire

NN6 0BG

REGISTERED NUMBER:

OC394588 (England and Wales)

ACCOUNTANTS:

Elsby & Co

Thistledown Barn

Holcot Lane

Sywell

Northampton

Northamptonshire

NN6 0BG

FIXED ASSETS

Tangible assets

4

759

949

CURRENT ASSETS

Debtors

1,488

1,093

CREDITORS

Amounts falling due within one year

1,170

900

NET CURRENT ASSETS

318

193

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

1,077

1,142

LOANS AND OTHER DEBTS DUE TO MEMBERS

5

1,077

1,142

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

5

1,077

1,142

Amounts due from members

(1,128

)

(708

)

(51

)

434

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 2023.

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2023 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 19 December 2023 and were signed by:

M L J Arissol - Designated member

A J Arissol - Designated member

1.	STATUTORY INFORMATION

Martin Arissol Podiatrist LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

20% on reducing balance

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2022 - NIL).

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2022

and 31 March 2023

2,218

DEPRECIATION

At 1 April 2022

1,269

Charge for year

190

At 31 March 2023

1,459

NET BOOK VALUE

At 31 March 2023

759

At 31 March 2022

949

5.

LOANS AND OTHER DEBTS DUE TO MEMBERS

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