REGISTERED NUMBER: OC446764 (England and Wales)

Report of the Members and

Unaudited Financial Statements

for the Year Ended 5 April 2025

for

LONDON ENT SURGEONS 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 Jacob

I M Syed

Ofh Ltd

I M Syed Ltd

REGISTERED OFFICE:

29-31 High Street

St. Mary Cray

Orpington

Kent

BR5 3NL

REGISTERED NUMBER:

OC446764 (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 5 April 2025.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of ear, nose and throat specialists.

DESIGNATED MEMBERS

The designated members during the year under review were:

A Jacob

I M Syed

Ofh Ltd

I M Syed Ltd

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £1,942,004 (2024 - £NIL profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:

A Jacob - Designated member

8 December 2025

TURNOVER

2,991,352

-

Cost of sales

(408,072

)

-

GROSS PROFIT

2,583,280

-

Administrative expenses

(643,055

)

-

OPERATING PROFIT

4

1,940,225

-

Interest receivable and similar income

1,779

-

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

1,942,004

-

FIXED ASSETS

Tangible assets

5

13,558

-

CURRENT ASSETS

Debtors

6

162,526

-

Cash at bank

253,181

-

415,707

-

CREDITORS

Amounts falling due within one year

7

(252,492

)

-

NET CURRENT ASSETS

163,215

-

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

176,773

-

LOANS AND OTHER DEBTS DUE TO MEMBERS

176,773

-

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

176,773

-

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 5 April 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 8 December 2025 and were signed by:

A Jacob - Designated member

1.	STATUTORY INFORMATION

London Ent Surgeons 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.

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 during the year was 7 (2024 - 2 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

Period

10/4/23

Year ended

to

5/4/25

5/4/24

£

£

Depreciation - owned assets

2,817

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

3,842

Reclassification/transfer

27,887

At 5 April 2025

31,729

DEPRECIATION

Charge for year

2,817

Reclassification/transfer

15,354

At 5 April 2025

18,171

NET BOOK VALUE

At 5 April 2025

13,558

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

162,526

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

8,279

-

Other creditors

244,213

-

252,492

-