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REGISTERED NUMBER: SO306998 (Scotland)
















Financial Statements

for the Year Ended 31 March 2025

for

The Anchor Bar (Ayr) LLP

The Anchor Bar (Ayr) LLP (Registered number: SO306998)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Anchor Bar (Ayr) LLP

General Information
for the Year Ended 31 March 2025







DESIGNATED MEMBERS: Mr J C Howatson
Mr R A Howatson
Mr Q M Howatson





REGISTERED OFFICE: 1 South Harbour Street
Ayr
United Kingdom
Ayrshire
KA7 1HZ





REGISTERED NUMBER: SO306998 (Scotland)





ACCOUNTANTS: Gillespie & Anderson
Chartered Accountants
Westburn Business Centre
McNee Road
Prestwick
KA9 2PB

The Anchor Bar (Ayr) LLP (Registered number: SO306998)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Investment property 4 60,000 60,000

CURRENT ASSETS
Cash at bank 2,322 2,235

CREDITORS
Amounts falling due within one year 5 998 998
NET CURRENT ASSETS 1,324 1,237
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

61,324

61,237

LOANS AND OTHER DEBTS DUE TO
MEMBERS

6

61,024

60,937

MEMBERS' OTHER INTERESTS
Capital accounts 300 300
61,324 61,237

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 6 61,024 60,937
Members' other interests 300 300
61,324 61,237

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 2025.

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 Anchor Bar (Ayr) LLP (Registered number: SO306998)

Balance Sheet - continued
31 March 2025


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 2 June 2025 and were signed by:





Mr J C Howatson - Designated member

The Anchor Bar (Ayr) LLP (Registered number: SO306998)

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

1. STATUTORY INFORMATION

The Anchor Bar (Ayr) 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.

Investment property
Investment property is shown at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2024 - NIL).

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 60,000
NET BOOK VALUE
At 31 March 2025 60,000
At 31 March 2024 60,000

The members are of the opinion that, as a consequence of the recent acquisition of the property, investment fair value is represented by cost.

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other creditors 998 998

The Anchor Bar (Ayr) LLP (Registered number: SO306998)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. LOANS AND OTHER DEBTS DUE TO MEMBERS
2025 2024
£    £   
Amounts owed to members in respect of profits 61,024 60,937

Falling due within one year 61,024 60,937

Members' interests are subordinated to bank borrowings. Loans and other debts due to members rank equally with unsecured creditors in the event of a winding up. Members' other interests, represented by members' capital (classified as equity), rank after unsecured creditors

7. CONTROLLING PARTIES

The Limited Liability Partnership is under the control of the three designated members.

8. DEBTS DUE TO MEMBERS

Members' interests are subordinated to bank borrowings. Loans and other debts due to members rank equally with unsecured creditors in the event of a winding up. Members' other interests, represented by members' capital (classified as equity), rank after unsecured creditors