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Registration number: OC358792

West Sussex Urology LLP
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2026

West Sussex Urology LLP

Contents

Limited liability partnership information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Statement of Changes in Members’ Interests | 5
Notes to the Financial Statements | 6 to 9

West Sussex Urology LLP

Limited liability partnership information

Designated members | Dr D S Magrill Dr S D Woodhams

Members | Dr A Birnie Mr W G Britnell Dr B G Chappell Dr R J Frymann Dr J A Hicks Mr C D Down Mrs E C White

Registered office | South Pallant House South Pallant Chichester West Sussex PO19 1TH

Accountants | MMO Limited Wellesley House 204 London Road Waterlooville Hampshire PO7 7AN

Chartered Accountants' Report to the Members on the Preparation of the Unaudited Statutory Accounts of
West Sussex Urology LLP
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, as applied to limited liability partnerships, we have prepared for your approval the accounts of West Sussex Urology LLP for the year ended 31 March 2026 set out on pages 3 to 9 from the limited liability partnership's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the members of West Sussex Urology LLP, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of West Sussex Urology LLP and state those matters that we have agreed to state to the members of West Sussex Urology LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than West Sussex Urology LLP and its members as a body for our work or for this report.

It is your duty to ensure that West Sussex Urology LLP has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of West Sussex Urology LLP. You consider that West Sussex Urology LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of West Sussex Urology LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
MMO Limited
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN

8 July 2026

West Sussex Urology LLP

(Registration number: OC358792)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Intangible assets | 4 | 10,599 | 12,294
Tangible assets | 5 | 2,588 | 3,451
|  | 13,187 | 15,745
Current assets |  |  |
Debtors | 6 | 77,467 | 104,193
Cash and short-term deposits |  | 156,424 | 136,045
|  | 233,891 | 240,238
Creditors: Amounts falling due within one year | 7 | (15,908) | (11,805)
Net current assets |  | 217,983 | 228,433
Net assets attributable to members |  | 231,170 | 244,178
Represented by: |  |  |
Loans and other debts due to members |  |  |
Members' capital classified as a liability |  | 231,170 | 244,178
|  | 231,170 | 244,178
Total members' interests |  |  |
Loans and other debts due to members |  | 231,170 | 244,178
|  | 231,170 | 244,178

For the year ending 31 March 2026 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.

These financial statements have been prepared in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

The members acknowledge their responsibilities for complying with the requirements of the Act, as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 with respect to accounting records and the preparation of accounts.

West Sussex Urology LLP

(Registration number: OC358792)
Balance Sheet as at 31 March 2026

The financial statements of West Sussex Urology LLP (registered number OC358792) were approved by the Board and authorised for issue on 7 July 2026. They were signed on behalf of the limited liability partnership by:

......................................... Dr D S Magrill Designated member
......................................... Dr S D Woodhams Designated member

West Sussex Urology LLP

Statement of Changes in Members’ Interests
At 31 March 2026

| Loans and other debts due to/(from) members |  |
| Members' other amounts £ | Total debt £ | Total 2026 £
Members' interest at 1 April 2025 | 244,178 | 244,178 | 244,178
Members' remuneration charged as an expense | 870,116 | 870,116 | 870,116
Members' interests after total comprehensive income | 1,114,294 | 1,114,294 | 1,114,294
Drawings (including tax payments) | (883,124) | (883,124) | (883,124)
At 31 March 2026 | 231,170 | 231,170 | 231,170

| Loans and other debts due to/(from) members |  |
| Members' other amounts £ | Total debt £ | Total 2025 £
Members' interest at 1 April 2024 | 307,597 | 307,597 | 307,597
Members' remuneration charged as an expense | 882,883 | 882,883 | 882,883
Members' interests after total comprehensive income | 1,190,480 | 1,190,480 | 1,190,480
Drawings (including tax payments) | (946,302) | (946,302) | (946,302)
At 31 March 2025 | 244,178 | 244,178 | 244,178

West Sussex Urology LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

General information and basis of accounting

The limited liability partnership is incorporated in England under the Limited Liability Partnership Act 2000. The address of the registered office is given on the limited liability partnership information page. The nature of the limited liability partnership’s operations and its principal activities are given in the members’ report.
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The functional currency of West Sussex Urology LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the limited liability partnership operates. Foreign operations are included in accordance with the policies set out below.

Revenue recognition

Revenue is recognised to the extent that the limited liability partnership obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales tax or duty.

Members' remuneration and division of profits

The SORP recognises that the basis of calculating profits for allocation may differ from the profits reflected through the financial statements prepared in compliance with recommended practice, given the established need to seek to focus profit allocation on ensuring equity between different generations and populations of members.
Consolidation of the results of certain subsidiary undertakings, the provision for annuities to current and former members, pension scheme charges, the spreading of acquisition integration costs and the treatment of long leasehold interests are all items which may generate differences between profits calculated for the purpose of allocation and those reported within the financial statements. Where such differences arise, they have been included within other amounts in the balance sheet.
Members' fixed shares of profits (excluding discretionary fixed share bonuses) and interest earned on members' balances are automatically allocated and, are treated as members' remuneration charged as an expense to the profit and loss account in arriving at profit available for discretionary division among members.
The remainder of profit shares, which have not been allocated until after the balance sheet date, are treated in these financial statements as unallocated at the balance sheet date and included within other reserves.

West Sussex Urology LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

Taxation

The taxation payable on the partnership's profits is the personal liability of the members, although payment of such liabilities is administered by the partnership on behalf of its members. Consequently, neither partnership taxation nor related deferred taxation is accounted for in these financial statements. Sums set aside in respect of members' tax obligations are included in the balance sheet within loans and other debts due to members, or are set against amounts due from members as appropriate.

other taxes policy

Goodwill

Positive goodwill is capitalised, classified as an asset on the balance sheet and amortised on a straight line basis over its useful economic life. It is reviewed for impairment at the end of the first full financial year following the acquisition and in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable.

Intangible assets

Intangible assets are stated in the balance sheet at cost less accumulated amortisation and impairment. They are amortised on a straight line basis over their estimated useful lives.

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost.

Amortisation

Amortisation is provided on intangible fixed assets so as to write off the cost, less any estimated residual value, over their expected useful economic life as follows:

Asset class | Amortisation method and rate
Goodwill | 10% - straight line

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class | Depreciation method and rate
Medical equipment | 25% - written down value
Computer equipment | 25% - written down value

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the limited liability partnership will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

West Sussex Urology LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

Members' interests

Amounts due to members after more than one year comprise provisions for annuities to current members and certain loans from members which are not repayable within twelve months of the balance sheet date.

2 | Profit for the year before members' remuneration and profit shares

Arrived at after charging/(crediting)

| 2026 £ | 2025 £
Depreciation | 863 | 1,151
Amortisation | 1,695 | 1,695

3 | Particulars of employees

The average number of persons employed by the limited liability partnership during the year was 17 (2025 - 16).

4 | Intangible fixed assets

| Goodwill £ | Total £
Cost |  |
At 1 April 2025 | 16,955 | 16,955
At 31 March 2026 | 16,955 | 16,955
Amortisation |  |
At 1 April 2025 | 4,661 | 4,661
Charge for the year | 1,695 | 1,695
At 31 March 2026 | 6,356 | 6,356
Net book value |  |
At 31 March 2026 | 10,599 | 10,599
At 31 March 2025 | 12,294 | 12,294

West Sussex Urology LLP

Notes to the Financial Statements for the Year Ended 31 March 2026

5 | Tangible fixed assets

| Fixtures and fittings £ | Office equipment £ | Total £
Cost |  |  |
At 1 April 2025 | 8,479 | 9,860 | 18,339
At 31 March 2026 | 8,479 | 9,860 | 18,339
Depreciation |  |  |
At 1 April 2025 | 7,705 | 7,183 | 14,888
Charge for the year | 194 | 669 | 863
At 31 March 2026 | 7,899 | 7,852 | 15,751
Net book value |  |  |
At 31 March 2026 | 580 | 2,008 | 2,588
At 31 March 2025 | 774 | 2,677 | 3,451

6 | Debtors

| 2026 £ | 2025 £
Trade debtors | 75,887 | 102,613
Prepayments and accrued income | 1,580 | 1,580
Total current trade and other debtors | 77,467 | 104,193

7 | Creditors: Amounts falling due within one year

| 2026 £ | 2025 £
Other creditors | 726 | 771
Accruals and deferred income | 7,169 | 7,375
Taxation and social security | 8,013 | 3,659
| 15,908 | 11,805