REGISTERED NUMBER: OC379274 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Lincoln Occupational Health LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mrs K Eastwell

Ms L E Eastwell

REGISTERED OFFICE:

c/o Wilson Partners Limited

TOR

Saint-Cloud Way

Maidenhead

Berkshire

SL6 8BN

REGISTERED NUMBER:

OC379274 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chartered Accountants

TOR

Saint-Cloud Way

Maidenhead

Berkshire

SL6 8BN

FIXED ASSETS

Tangible assets

4

5,306

3,380

CURRENT ASSETS

Stocks

-

1,315

Debtors

5

82,927

91,176

Cash at bank

58,335

204,388

141,262

296,879

CREDITORS

Amounts falling due within one year

6

(90,433

)

(295,482

)

NET CURRENT ASSETS

50,829

1,397

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

56,135

4,777

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

56,035

4,677

MEMBERS' OTHER INTERESTS

Capital accounts

100

100

56,135

4,777

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

56,035

4,677

Members' other interests

100

100

56,135

4,777

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 2026.

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 applicable to LLPs subject to the small LLPs regime.

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 and authorised for issue on 6 July 2026 and were signed by:

Mrs K Eastwell - Designated member

1.	STATUTORY INFORMATION

Lincoln Occupational Health 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 Pound Sterling (£).

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.

Going concern

The long-term financing of the LLP is provided by capital introduced by the Members, and by profits retained within the business.

The Members continue to adopt the going concern basis of accounting in preparing the financial statements.

Significant judgements and estimates

The preparation of the financial statements in accordance with FRS 102 requires management to make estimates and assumptions that affect revenue, expenses, assets and liabilities. Management use a range of factors in arriving at the estimates and judgements including their past experience and reasonable expectations of the future. The significant elements of estimation uncertainty are described in the associated accounting policies.

Turnover

Turnover represents the fair value of services provided during the period on client assignment. Turnover is recognised as the contract activity progresses and the right to consideration is earned. Fair value reflects the amount expected to be recoverable from clients and is based on the time spent, skills and expertise provided and expenses incurred. Turnover excludes Value Added Tax.

Unbilled turnover on individual client assignments is included as accrued income within debtors.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

The LLP enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as accrued income, trade and other receivables, accruals and trade and other payables. Short term receivables are measured at transaction price, less any impairment. Short term payables are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

20,928

Additions

5,281

Disposals

(4,165

)

At 31 March 2026

22,044

DEPRECIATION

At 1 April 2025

17,548

Charge for year

3,355

Eliminated on disposal

(4,165

)

At 31 March 2026

16,738

NET BOOK VALUE

At 31 March 2026

5,306

At 31 March 2025

3,380

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

71,996

87,431

Other debtors

10,931

3,745

82,927

91,176

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

15,569

-

Amounts owed to group undertakings

-

285,586

Taxation and social security

6,006

3,496

Other creditors

68,858

6,400

90,433

295,482

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of a winding up of Lincoln Occupational Health LLp, loans and other debts due to members (other than members' capital) rank equally with unsecured creditors. Members' other interests ranks after unsecured creditors and no additional protection is afforded to creditors. There are no restrictions or limitations on the ability of members to reduce the amount of members' other interests.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs K Eastwell.