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REGISTERED NUMBER: SO304467 (Scotland)
















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Energy Law Unlimited LLP

Energy Law Unlimited LLP (Registered number: SO304467)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Energy Law Unlimited LLP

General Information
for the Year Ended 30 June 2024







DESIGNATED MEMBERS: L Williamson
M A O'Dowd
Ms D H Anderson





REGISTERED OFFICE: Ink Building
24 Douglas Street
Glasgow
G2 7NQ





REGISTERED NUMBER: SO304467 (Scotland)





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

Energy Law Unlimited LLP (Registered number: SO304467)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 14,544 29,088

CURRENT ASSETS
Debtors 5 434,026 735,997
Cash at bank 475,416 788,910
909,442 1,524,907
CREDITORS
Amounts falling due within one year 6 (652,789 ) (1,081,992 )
NET CURRENT ASSETS 256,653 442,915
TOTAL ASSETS LESS CURRENT
LIABILITIES

271,197

472,003

CREDITORS
Amounts falling due after more than one
year

7

(9,167

)

(19,227

)
NET ASSETS ATTRIBUTABLE TO
MEMBERS

262,030

452,776

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

262,030

452,776

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 262,030 452,776

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 2024.

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.

Energy Law Unlimited LLP (Registered number: SO304467)

Balance Sheet - continued
30 June 2024


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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 30 April 2025 and were signed by:





M A O'Dowd - Designated member

Energy Law Unlimited LLP (Registered number: SO304467)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

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

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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of four years.

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 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 July 2023
and 30 June 2024 58,176
AMORTISATION
At 1 July 2023 29,088
Charge for year 14,544
At 30 June 2024 43,632
NET BOOK VALUE
At 30 June 2024 14,544
At 30 June 2023 29,088

Energy Law Unlimited LLP (Registered number: SO304467)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 265,462 402,151
Other debtors 168,564 333,846
434,026 735,997

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 112,000 116,727
Taxation and social security 89,363 134,783
Other creditors 441,426 820,482
652,789 1,081,992

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans 9,167 19,227

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.6.24 30.6.23
£    £   
Within one year 17,736 24,596
Between one and five years 26,604 44,340
44,340 68,936

9. LOANS AND OTHER DEBTS DUE TO MEMBERS
30.6.24 30.6.23
£    £   
Amounts owed to members in respect of profits 262,030 452,776

Falling due within one year 262,030 452,776

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.