IVF Couriers LLP - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: OC403205 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 DECEMBER 2015 TO 31 DECEMBER 2016

FOR

IVF COURIERS LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DESIGNATED MEMBERS:

Cottesbrooke Investments Limited

Double Arch Investments Limited

REGISTERED OFFICE:

Suite 1, 3rd Floor

11-12 St James's Square

London

SW1Y 4LB

REGISTERED NUMBER:

OC403205 (England and Wales)

ACCOUNTANTS:

Jordans Accounting Services

First Floor, Templeback

10 Temple back

Bristol

BS1 6FL

CURRENT ASSETS

Debtors

3

4,142

Cash at bank

12,263

16,405

CREDITORS

Amounts falling due within one year

4

(14,105

)

NET CURRENT ASSETS

2,300

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

2,300

LOANS AND OTHER DEBTS DUE TO MEMBERS

2,300

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

2,300

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 period ended 31 December 2016.

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 of Part 15 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 small LLPs.

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 on 20 August 2018 and were signed by:

Cottesbrooke Investments Limited - Designated member

1.	STATUTORY INFORMATION

IVF Couriers LLP is registered in England and Wales. The LLP's registered number and registered office

address can be found on the General Information page.

The presentation currency of the financial statements is the Euro (€).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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 derived from courier services between clinics and is recognised on delivery of the service.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12

'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the

contractual provisions of the instrument.

Financial assets and liabilities are offset, with 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.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual

arrangements entered into.

Basic financial liabilities

Basic financial liabilities, including creditors, and loans from fellow group companies are initially recognised at

transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of

business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or

less. If not, they are presented as non-current liabilities. Trade creditors are initially recognised at transaction

price.

3.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

€

Trade debtors

2,725

VAT

737

Prepayments

680

4,142

Amounts included in debtors are unsecured, interest free and repayable on demand.

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

€

Trade creditors

12,162

Accrued expenses

1,943

14,105