Accounts

Partnership Registration Number: OC452787 (England and Wales)

CHEST & LUNG LLP

Filleted unaudited financial statements and annual report

For the year ended 31 March 2026

CHEST & LUNG LLP

Contents

For the year ended 31 March 2026

CONTENTS	PAGE
Partnership Information	3
Statement of Financial Position	4
Notes to the Financial Statements	5 - 6

CHEST & LUNG LLP

Partnership Information

For the year ended 31 March 2026

Partnership registration number		OC452787 (England and Wales)

Members/Designated members		London Cancer Care Ltd
		Marco Scarci Ltd

Registered office address		Suite L3
		South Fens Business Centre
		Chatteris
		Cambridgeshire
		PE16 6TT

Accountant		Ramsay Brown LLP
		The Brentano Suite, Solar House
		915 High Road, North Finchley
		N12 8QJ

CHEST & LUNG LLP

Statement of Financial Position

For the year ended 31 March 2026

		2026	2025
Notes		£	£
Current assets
Debtors	5	61,350	-
Cash and cash equivalents		47,215	-
		108,565	-

Current liabilities
Creditors: Amounts falling due within one year	6	(3,681)	-
		(3,681)	-

Net current assets/(liabilities)		104,884	-
Total assets less current liabilities		104,884	-
Net assets/(liabilities) attributable to members		104,884	-

Capital and reserves
Retained earnings		104,884	-
Shareholder's funds		104,884	-
Represented by:
Capital and reserves:
- Members capital		-	-
- Other reserves		104,884	-
		104,884	-

Total members interests
Member's other interests		104,884	-
		104,884	-


The notes on pages 1 to 6 are an integral part of these financial statements.
For the year ended 31 March 2026 the Partnership was entitled to exemption from audit under section 477 of the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.

The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.

The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the Abridged balance sheet.

These financial statements were approved by members on 05 May 2026 and were signed on its behalf by:

.............................
Marco Scarci Ltd (Designated member)
Limited Liability Partnership registration number: OC452787

/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */


BALANCE SHEET AT 2026-03-31

	2026	2025
	£	£



Current Assets	108,565	0
Cash in Hand/Bank	47,215	0

Creditors: amounts falling due within one year	(3,681)	0

Net current assets/(liabilities)	104,884	0

Total assets less current liabilities	104,884	0

Net Assets/(liabilities)	104,884	0



Capital and Reserves	104,884	0
Profit and Loss Account	104,884	0
SHAREHOLDER'S FUND	104,884	0

For the year ending 31-03-2026 the Partnership was entitled to exemption from audit under section 477 of the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs
The members have not required the company to obtain an audit for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the board of directors on 2026-05-05 2026-05-05 and signed on behalf of the board,



.............................

Director

Company registration number: OC452787

CHEST & LUNG LLP

Notes to the Financial Statements

For the year ended 31 March 2026

(1) General Information

The CHEST & LUNG LLP is a limited liability partnership and is registered in England and Wales. Its legal form is that of a limited liability partnership. The address of the registered office is Suite L3, South Fens Business Centre, Chatteris, Cambridgeshire, PE16 6TT.

(2) Statement of compliance

These individual financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” Section 1A and Companies Act 2006, as applicable to LLPs subject to the small entities regime.

(3) Significant Accounting Policies

Basis of preparation

The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006.

The presentation and functional currency of the partnership is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

The partnership recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.

Rendering of services

Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered.
When the outcome of a service contract cannot be estimated reliably the partnership only recognises revenue to the extent of the recoverable expenses recognised.

(4) Employees

During the year, the average number of employees including member was 0 (2025 : 0).

(5) Debtors

Amounts falling due within one year



	2026	2025
	£	£

Trade debtors	61,350	-


	61,350	-

(6) Creditors: Amounts falling due within one year



	2026	2025
	£	£


Bank loans and overdrafts	31	-



Accruals and deferred income	3,650	-
	3,681	-

(7) Loans and Other Debts Due to Members

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