ACCOUNTS - Final Accounts preparation

Registered number: OC454377

KENT & SUSSEX ENT LLP

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2026

KENT & SUSSEX ENT LLP

REGISTERED NUMBER: OC454377

BALANCE SHEET

AS AT 31 MARCH 2026

		2026
Note		£


Current assets
Debtors: amounts falling due within one year	4	33,148
Cash at bank and in hand	5	17,703
		50,851
Creditors: Amounts Falling Due Within One Year	6	(25,851)
Net current assets			25,000
Total assets less current liabilities			25,000

Net assets			25,000

Represented by:
Loans and other debts due to members within one year
Members' other interests
Members' capital classified as equity	25,000
		25,000
		25,000

Total members' interests
Members' other interests			25,000
			25,000

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime.

The entity 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.

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

The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the members and were signed on their behalf on 27 July 2026.

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KENT & SUSSEX ENT LLP

REGISTERED NUMBER: OC454377

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

GH Medical Limited

Designated member

The notes on pages 3 to 5 form part of these financial statements.

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KENT & SUSSEX ENT LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

1.	General information

Kent & Sussex ENT LLP is a Limited Liability Partnership incorporated in England and Wales in the
United Kingdom. The address of the registered office is Victoria Court, 17-21 Ashford Road, Maidstone, Kent, ME14 5DA.

The Financial Statements are presented in sterling which is the functional currency of the Partnership and
rounded to the nearest £1.

The principal activity of the LLP is to be a cost sharing group for VAT for the members.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the LLP will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Operating leases: the LLP as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

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KENT & SUSSEX ENT LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.4

Division and distribution of profits

The LLP is acting as a cost sharing group, as such does not expect profits to arise for disturbiton as all cost will be recharged to the member at cost, resulting in £Nil profit.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors 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.

Employees

The average monthly number of employees, including directors, during the Period was 5.

Debtors

					2026
					£


	Other debtors	33,148
		33,148

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KENT & SUSSEX ENT LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

5.	Cash and cash equivalents
		2026
		£

	Cash at bank and in hand	17,703
		17,703

6.	Creditors: Amounts falling due within one year
		2026
		£

	Trade creditors	21,921
	Accruals and deferred income	3,930
		25,851

7.	Related party transactions
	At the year end, the balances owed to and from members of the LLP are summarised in the table below: Member Owed from Owed to Net owed from member GH Medical Limited £7,338 £1,458 £5,880 Kent ENT Partnership Limited £9,011 £3,017 £5,994 Balfour ENT Ltd £4,147 £Nil £4,147 Vikram Dhar Ltd £5,354 £Nil £5,354 East Kent ENT Ltd £6,239 £Nil £6,239 Total £32,089 £4,475 £27,614

8.	Members equity
	The LLP members equity is split as follows:
		2026
		£

	GH Medical Limited	5,000
	Kent ENT Partnership Limited	5,000
	Balfour ENT Ltd	5,000
	Vikram Dhar Ltd	5,000
	East Kent ENT Ltd	5,000
		25,000

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