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Registration number: OC369553

Tropical Health LLP
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

Tropical Health LLP

(Registration number: OC369553)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,335 | 1,310
Current assets |  |  |
Debtors | 5 | 48,220 | 137,860
Cash and short-term deposits |  | 159,569 | 133,926
|  | 207,789 | 271,786
Creditors: Amounts falling due within one year | 6 | (27,637) | (121,178)
Net current assets |  | 180,152 | 150,608
Net assets attributable to members |  | 181,487 | 151,918
Represented by: |  |  |
Loans and other debts due to members |  |  |
Members' capital classified as a liability |  | 181,487 | 151,918
|  | 181,487 | 151,918
Total members' interests |  |  |
Loans and other debts due to members |  | 181,487 | 151,918
|  | 181,487 | 151,918

For the year ending 31 December 2025 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 LLPs subject to the small LLPs regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime, as applied to limited liability partnerships. As permitted by section 444 (5A) of the Companies Act 2006, the members have not delivered to the registrar a copy of the Profit and Loss Account.

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.

The financial statements of Tropical Health LLP (registered number OC369553) were approved by the Board and authorised for issue on 20 August 2026. They were signed on behalf of the limited liability partnership by:

Tropical Health LLP

(Registration number: OC369553)
Balance Sheet as at 31 December 2025

......................................... Ms Caroline Vanderick Designated member

Tropical Health LLP

Statement of Changes in Members’ Interests
At 31 December 2025

| Loans and other debts due to/(from) members |  |
| Members' capital classified as a liability £ | Members' other amounts £ | Total debt £ | Total 2025 £
Members' interest at 1 January 2025 | 151,918 | - | 151,918 | 151,918
Profit for the financial year available for discretionary division among members | 31,317 | 31,317 | 31,317 | 31,317
At 31 December 2025 | 183,235 | 31,317 | 183,235 | 183,235

| Loans and other debts due to/(from) members |  |
| Members' capital classified as a liability £ | Members' other amounts £ | Total debt £ | Total 2024 £
Members' interest at 1 January 2024 | 84,593 | - | 84,593 | 84,593
Profit for the financial year available for discretionary division among members | - | 67,464 | 67,464 | 67,464
Members' interests after total comprehensive income | 84,593 | 67,464 | 152,057 | 152,057
Drawings (including tax payments) | (139) | - | (139) | (139)
At 31 December 2024 | 84,454 | 67,464 | 151,918 | 151,918

Tropical Health LLP

Notes to the Financial Statements for the Year Ended 31 December 2025

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 and Wales under the Limited Liability Partnership Act 2000.
The address of the registered office is 10 West Lodge Avenue, London, England, W3 9SF.
Due to the nature of the business, providing contract management and consultancy services in Africa and Asia, there is no one place of business. However, management activities are run from Spain.
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 Tropical Health 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. Turnover shown in the profit and loss account represents amounts invoiced during the period for consultancy services, 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.

Tropical Health LLP

Notes to the Financial Statements for the Year Ended 31 December 2025

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.

Tangible fixed assets

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

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
Office equipment | 25% straight line

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the limited liability partnership does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Tropical Health LLP

Notes to the Financial Statements for the Year Ended 31 December 2025

Financial instruments

Classification

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a finance transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the balance sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the limited liability partnership intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

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

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation | 1,754 | 1,310

3 | Particulars of employees

The average number of persons employed by the limited liability partnership during the year was 0 (2024 - 0).

Tropical Health LLP

Notes to the Financial Statements for the Year Ended 31 December 2025

4 | Tangible fixed assets

| Office equipment £ | Total £
Cost |  |
At 1 January 2025 | 17,319 | 17,319
Additions | 1,780 | 1,780
At 31 December 2025 | 19,099 | 19,099
Depreciation |  |
At 1 January 2025 | 16,009 | 16,009
Charge for the year | 1,755 | 1,755
At 31 December 2025 | 17,764 | 17,764
Net book value |  |
At 31 December 2025 | 1,335 | 1,335
At 31 December 2024 | 1,310 | 1,310

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 23,222 | 114,743
Other debtors | 24,998 | 23,117
Total current trade and other debtors | 48,220 | 137,860

6 | Creditors: Amounts falling due within one year

| 2025 £ | 2024 £
Trade creditors | 25,587 | 18,428
Other creditors | - | 100,000
Accruals and deferred income | 2,050 | 2,750
| 27,637 | 121,178