The Wharfedale Clinic LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: OC457684

		31 March 2026
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		217,250
Tangible Assets	5		5,860

			223,110
CURRENT ASSETS
Stocks	6	2,800
Cash at bank and in hand		21,115

		23,915
Creditors: Amounts Falling Due Within One Year	7	(231,420 )

NET CURRENT ASSETS (LIABILITIES)			(207,505 )

TOTAL ASSETS LESS CURRENT LIABILITIES			15,605

NET ASSETS ATTRIBUTABLE TO MEMBERS			15,605

REPRESENTED BY:
Loans and other debts due to members
Other amounts		24,663

			24,663

Equity
Members' other interests
Members' capital		(9,058)

			(9,058)

			15,605

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			24,663
Members' other interests			(9,058)

			15,605

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The Wharfedale Clinic LLP

Balance Sheet (continued)

As At 31 March 2026

For the period ending 31 March 2026 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

Mrs Claire Lakhera Designated Member	Dr Rahul Lakhera Designated Member
17th August 2026

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

1. General Information

The Wharfedale Clinic LLP is a limited liability partnership, incorporated in England & Wales, registered number OC457684 . The Registered Office is 12 Manor Court, Leeds, West Yorkshire, LS17 8JE.

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. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 25 years.

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:

Computer Equipment

20% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the period was: 1

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The Wharfedale Clinic LLP

Notes to the Financial Statements (continued)

For the Period 6 August 2025 to 31 March 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 6 August 2025	-
Additions	218,257

As at 31 March 2026	218,257

Amortisation
As at 6 August 2025	-
Provided during the period	1,007

As at 31 March 2026	1,007

Net Book Value
As at 31 March 2026	217,250

As at 6 August 2025	-

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 6 August 2025	-
Additions	5,994

As at 31 March 2026	5,994

Depreciation
As at 6 August 2025	-
Provided during the period	134

As at 31 March 2026	134

Net Book Value
As at 31 March 2026	5,860

As at 6 August 2025	-

6. Stocks

	31 March 2026
	£
Stock	2,800

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The Wharfedale Clinic LLP

Notes to the Financial Statements (continued)

For the Period 6 August 2025 to 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Bank loans and overdrafts	141,630
Other creditors	89,790

	231,420

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