REGISTERED NUMBER: OC435366 (England and Wales)

Report of the Members and

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

BERKSHIRE MEDICAL LLP

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DESIGNATED MEMBERS:

A&H Elkington Ltd

Dr N Spyrou Ltd

Dr Neil Ruparelia Ltd

Stirrup Group Limited

REGISTERED OFFICE:

2 St Marys Road

Tonbridge

Kent

TN9 2LB

REGISTERED NUMBER:

OC435366 (England and Wales)

ACCOUNTANTS:

Sandison Lang Limited

2 St Marys Road

Tonbridge

Kent

TN9 2LB

The members present their report with the financial statements of the LLP for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of

DESIGNATED MEMBERS

The designated members during the year under review were:

A&H Elkington Ltd

Dr N Spyrou Ltd

Dr Neil Ruparelia Ltd

Stirrup Group Limited

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £197,714 (2024 - £125,562 profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:

A&H Elkington Ltd - Designated member

21 October 2025

TURNOVER

1,002,941

768,629

Cost of sales

(243,518

)

(108,873

)

GROSS PROFIT

759,423

659,756

Administrative expenses

(561,709

)

(535,560

)

197,714

124,196

Other operating income

-

1,366

OPERATING PROFIT and

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES

197,714

125,562

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES

197,714

125,562

Members' remuneration charged as an expense

4

(326,428

)

(335,598

)

LOSS FOR THE FINANCIAL YEAR AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

(128,714

)

(210,036

)

CURRENT ASSETS

Debtors

5

469,576

289,323

Cash at bank

61,708

72,864

531,284

362,187

CREDITORS

Amounts falling due within one year

6

(89,128

)

(120,479

)

NET CURRENT ASSETS

442,156

241,708

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

442,156

241,708

LOANS AND OTHER DEBTS DUE TO MEMBERS

-

-

MEMBERS' OTHER INTERESTS

Capital accounts

442,156

241,708

442,156

241,708

TOTAL MEMBERS' INTERESTS

Members' other interests

442,156

241,708

Amounts due from members

5

(338,750

)

(210,036

)

103,406

31,672

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 2025.

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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 21 October 2025 and were signed by:

A&H Elkington Ltd - Designated member

1.	STATUTORY INFORMATION

Berkshire Medical 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees, including members with contracts of employment, during the year was 12 (2024 - 11 ) .

4.	INFORMATION IN RELATION TO MEMBERS

2025

2024

£

£

Members' remuneration charged as an expense

Remuneration paid under an employment contract

326,428

335,598

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

122,004

64,899

Other debtors

347,572

224,424

469,576

289,323

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,728

28,118

Amounts owed to participating interests

42,013

86,627

Taxation and social security

5,036

-

Other creditors

37,351

5,734

89,128

120,479