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REGISTERED NUMBER: SO305403 (Scotland)
















Unaudited Financial Statements for the Year Ended 30 June 2023

for

Therapy Ponies Scotland LLP

Therapy Ponies Scotland LLP (Registered number: SO305403)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Therapy Ponies Scotland LLP

General Information
for the Year Ended 30 June 2023







DESIGNATED MEMBERS: E Sangster
J Sangster





REGISTERED OFFICE: McLay McAlister McGibbon
145 St Vincent Street
Glasgow
G2 5JF





REGISTERED NUMBER: SO305403 (Scotland)





ACCOUNTANTS: McLay McAlister & McGibbon LLP
Chartered Accountants
145 St Vincent Street
Glasgow
G2 5JF

Therapy Ponies Scotland LLP (Registered number: SO305403)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 14,555 19,410

CURRENT ASSETS
Debtors 4,934 2,506

CREDITORS
Amounts falling due within one year 5 (1,320 ) (1,320 )
NET CURRENT ASSETS 3,614 1,186
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

18,169

20,596

LOANS AND OTHER DEBTS DUE TO
MEMBERS

18,169

20,596

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 18,169 20,596
Amounts due from members (4,934 ) (2,506 )
13,235 18,090

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 30 June 2023.

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.

Therapy Ponies Scotland LLP (Registered number: SO305403)

Balance Sheet - continued
30 June 2023


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 22 February 2024 and were signed by:





E Sangster - Designated member

Therapy Ponies Scotland LLP (Registered number: SO305403)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Therapy Ponies Scotland LLP is registered in Scotland. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Plant and machinery etc - 25% on reducing balance

The company's policy is to review the remaining useful lives and residual value of all tangible fixed assets on an on-going basis and to adjust the depreciation charge to reflect the remaining useful economic life and residual value

Financial instruments
Debtors
Trade debtors and other debtors are recognised at the settlement amount due with appropriate allowances for any irrecoverable amounts when there is objective evidence the asset is impaired.

Cash and cash equivalents
Cash and cash equivalent in the balance sheet comprise cash in hand and bank overdrafts. In the balance sheet bank overdrafts are shown in creditors amounts falling due within one year.

Creditors
Trade creditors and other creditors are recognised where the company has a present obligation resulting from a past event and are recognised at the settlement amount due after allowing for any trade discounts due.

3. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2022 - NIL).

Therapy Ponies Scotland LLP (Registered number: SO305403)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022
and 30 June 2023 57,207
DEPRECIATION
At 1 July 2022 37,797
Charge for year 4,855
At 30 June 2023 42,652
NET BOOK VALUE
At 30 June 2023 14,555
At 30 June 2022 19,410

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Other creditors 1,320 1,320