London Heart Practice Partnership LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC444225

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		837		1,674

			837		1,674
CURRENT ASSETS
Cash at bank and in hand		100,419		158,798

		100,419		158,798
Creditors: Amounts Falling Due Within One Year	5	(103,339 )		(160,990 )

NET CURRENT ASSETS (LIABILITIES)			(2,920 )		(2,192 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,083 )		(518 )

NET LIABILITIES ATTRIBUTABLE TO MEMBERS			(2,083 )		(518 )

REPRESENTED BY:
Equity
Members' other interests
Other reserves		(2,083)		(518)

			(2,083)		(518)

TOTAL MEMBERS' INTEREST
Members' other interests			(2,083)		(518)

			(2,083)		(518)

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London Heart Practice Partnership LLP

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Prapakaran Kanagaratnam

Designated Member

17/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

London Heart Practice Partnership LLP is a limited liability partnership, incorporated in England & Wales, registered number OC444225 . The Registered Office is 135 Notting Hill Gate, London, Greater London, W11 3LB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Significant judgements and estimations

In the application of the limited liability partnership’s accounting policies, the members are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

over 3 years

2.5. Financial Instruments

The limited liability partnership has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the limited liability partnership's statement of financial position when the limited liability partnership becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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London Heart Practice Partnership LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 November 2024	3,348

As at 31 October 2025	3,348

Depreciation
As at 1 November 2024	1,674
Provided during the period	837

As at 31 October 2025	2,511

Net Book Value
As at 31 October 2025	837

As at 1 November 2024	1,674

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	103,339	160,990

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