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Unaudited Financial Statements |
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for the Year Ended 31 March 2019 |
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for |
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Capital Plastic Surgery Assets LLP |
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REGISTERED NUMBER:
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Unaudited Financial Statements |
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for the Year Ended 31 March 2019 |
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for |
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Capital Plastic Surgery Assets LLP |
Capital Plastic Surgery Assets LLP (Registered number: OC397839) |
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Contents of the Financial Statements |
for the Year Ended 31 March 2019 |
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Page |
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General Information | 1 |
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Statement of Financial Position | 2 |
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Notes to the Financial Statements | 4 |
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Capital Plastic Surgery Assets LLP |
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General Information |
for the Year Ended 31 March 2019 |
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DESIGNATED MEMBERS: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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44 The Pantiles |
Tunbridge Wells |
Kent |
TN2 5TN |
Capital Plastic Surgery Assets LLP (Registered number: OC397839) |
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Statement of Financial Position |
31 March 2019 |
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31.3.19 | 31.3.18 |
Notes | £ | £ |
FIXED ASSETS |
Intangible assets | 4 |
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CURRENT ASSETS |
Debtors | 5 |
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Cash at bank |
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CREDITORS |
Amounts falling due within one year | 6 | ( |
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NET CURRENT ASSETS |
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TOTAL ASSETS LESS CURRENT LIABILITIES |
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NET ASSETS ATTRIBUTABLE TO
MEMBERS |
215,031 |
248,953 |
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LOANS AND OTHER DEBTS DUE TO
MEMBERS |
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MEMBERS' OTHER INTERESTS |
Capital accounts | 215,031 | 248,953 |
215,031 | 248,953 |
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TOTAL MEMBERS' INTERESTS |
Members' other interests | 215,031 | 248,953 |
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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. |
Capital Plastic Surgery Assets LLP (Registered number: OC397839) |
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Statement of Financial Position - continued |
31 March 2019 |
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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. |
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The financial statements were approved by the members of the LLP on
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Capital Plastic Surgery Assets LLP (Registered number: OC397839) |
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Notes to the Financial Statements |
for the Year Ended 31 March 2019 |
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1. | STATUTORY INFORMATION |
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Capital Plastic Surgery Assets LLP is registered in England and Wales. The LLP's registered number and |
registered office address can be found on the General Information page. |
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2. | ACCOUNTING POLICIES |
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Basis of preparing the financial statements |
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The functional and presentational currency of the LLP is pounds sterling. Monetary amounts in these financial |
statements are rounded to the nearest £1, except where otherwise indicated. |
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Going concern |
After reviewing the LLP's forecasts and projections, the members have a reasonable expectation that the LLP has |
adequate resources to continue in operational existence for the foreseeable future. The LLP therefore continues |
to adopt the going concern basis in preparing its financial statements. |
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Significant judgements and estimates |
Estimates and judgements are continually evaluated and are based on historical experience and other factors, |
including expectations of future events that are believed to be reasonable under the circumstances. |
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Turnover |
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, |
value added tax and other sales taxes. Turnover from the supply of services represents the value of services |
provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the |
consideration received or receivable. |
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Other income |
Interest income, including income arising from finance leases and other financial instruments, is recognised using |
the effective interest method. |
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Goodwill |
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Impairment |
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost |
less any accumulated amortisation and any accumulated impairment losses. |
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Fixed assets are reviewed at each reporting date to determine whether there is any indication that those assets |
have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any |
affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the |
carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised |
immediately in profit or loss. |
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If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate |
of its recoverable amount, but not in excess of the amount that would have been determined had no impairment |
loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in |
profit or loss. |
Capital Plastic Surgery Assets LLP (Registered number: OC397839) |
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Notes to the Financial Statements - continued |
for the Year Ended 31 March 2019 |
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2. | ACCOUNTING POLICIES - continued |
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Debtors and creditors receivable/payable in one year |
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at |
transaction price. Any losses arising from impairment are recognised in the profit and loss account in |
administrative expenses. |
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Provision for liabilities |
Provisions are recognised when the group has a present obligation (legal or constructive) as a result of a past |
event, it is probable that the LLP will be required to settle the obligation, and a reliable estimate can be made of |
the amount of the obligation. |
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The amount recognised as a provision is the best estimate of the consideration required to settle the present |
obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the |
obligation. |
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3. | EMPLOYEE INFORMATION |
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The average number of employees during the year was NIL (2018 - NIL). |
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4. | INTANGIBLE FIXED ASSETS |
Goodwill |
£ |
COST |
At 1 April 2018 |
and 31 March 2019 |
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AMORTISATION |
At 1 April 2018 |
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Charge for year |
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At 31 March 2019 |
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NET BOOK VALUE |
At 31 March 2019 |
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At 31 March 2018 |
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5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.3.19 | 31.3.18 |
£ | £ |
Other debtors |
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6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.3.19 | 31.3.18 |
£ | £ |
Other creditors |
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7. | RELATED PARTY DISCLOSURES |
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During the period the LLP charged £37,237 (2018: £33,975) to entities connected to key management personnel |
for services provided. |