REGISTERED NUMBER: OC348006 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Manchester Urology LLP

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

1,525

860

CURRENT ASSETS

Debtors

5

276,868

296,405

Cash at bank

49,863

44,972

326,731

341,377

CREDITORS

Amounts falling due within one year

6

79,551

9,870

NET CURRENT ASSETS

247,180

331,507

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

248,705

332,367

LOANS AND OTHER DEBTS DUE TO MEMBERS

248,705

332,367

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

248,705

332,367

Amounts due from members

5

(35,780

)

(22,324

)

212,925

310,043

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 11 August 2026 and were signed by:

S & S Brown Limited - Designated member

1.	STATUTORY INFORMATION

Manchester Urology LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

Registered number:

OC348006

Registered office:

Manor Lodge

Mill Lane

Cheadle

Cheshire

SK8 2NT

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost

Hire purchase and leasing commitments

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

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

Fixtures

and

fittings

£

COST

At 1 April 2025

6,328

Additions

1,153

At 31 March 2026

7,481

DEPRECIATION

At 1 April 2025

5,468

Charge for year

488

At 31 March 2026

5,956

NET BOOK VALUE

At 31 March 2026

1,525

At 31 March 2025

860

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

241,088

273,550

Amounts due from members

35,780

22,324

Other debtors

-

531

276,868

296,405

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Social security and other taxes

8,362

7,245

Pension

773

-

Other creditors

67,416

-

Accrued expenses

3,000

2,625

79,551

9,870