Silverfin false true 31/03/2025 01/04/2024 31/03/2025 Comhairle Nan Eilean Siar 24/09/2007 Sgoiltean Ura Investments Limited 24/09/2007 25 June 2025 SO301546 2025-03-31 SO301546 bus:Director1 2025-03-31 SO301546 bus:Director2 2025-03-31 SO301546 core:Non-currentFinancialInstruments 2025-03-31 SO301546 core:Non-currentFinancialInstruments 2024-03-31 SO301546 2024-03-31 SO301546 core:CurrentFinancialInstruments 2025-03-31 SO301546 core:CurrentFinancialInstruments 2024-03-31 SO301546 2024-04-01 2025-03-31 SO301546 bus:FilletedAccounts 2024-04-01 2025-03-31 SO301546 bus:SmallEntities 2024-04-01 2025-03-31 SO301546 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SO301546 bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 SO301546 bus:Director1 2024-04-01 2025-03-31 SO301546 bus:Director2 2024-04-01 2025-03-31 iso4217:GBP

Company No: SO301546 (Scotland)

SGOILTEAN URA LLP

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH THE REGISTRAR

SGOILTEAN URA LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025

Contents

SGOILTEAN URA LLP

PROFIT AND LOSS ACCOUNT

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
SGOILTEAN URA LLP

PROFIT AND LOSS ACCOUNT (continued)

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025

The LLP did not trade during the current financial year or the preceding financial year and received no income and incurred no expenditure. Consequently, in the current financial year or the preceding financial year the LLP made neither a profit nor a loss and there were no movements in retained earnings.

SGOILTEAN URA LLP

BALANCE SHEET

AS AT 31 MARCH 2025
SGOILTEAN URA LLP

BALANCE SHEET (continued)

AS AT 31 MARCH 2025
Note 2025 2024
£ £
Current assets
Debtors
- due after more than one year 2 1,000 1,000
1,000 1,000
Net current assets 1,000 1,000
Total assets less current liabilities 1,000 1,000
Net assets attributable to members 1,000 1,000
Represented by
Members' other interests
Members' capital classified as equity 1,000 1,000
1,000 1,000
1,000 1,000
Total members' interests
Amounts due from members (included in debtors) (1,000) (1,000)
Members' other interests 1,000 1,000
0 0

Sgoiltean Ura LLP (registered number: SO301546) did not trade during the current or preceding financial year and has made neither profit nor loss, nor any other comprehensive income. For the financial year ending 31 March 2025 the LLP was entitled to exemption from audit under section 480 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

Members' responsibilities:

The financial statements of Sgoiltean Ura LLP (registered number: SO301546) were approved and authorised for issue by the Board of Directors on 25 June 2025. They were signed on its behalf by:

Comhairle Nan Eilean Siar
Designated member
SGOILTEAN URA LLP

RECONCILIATION OF MEMBERS' INTERESTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
SGOILTEAN URA LLP

RECONCILIATION OF MEMBERS' INTERESTS (continued)

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
EQUITY
Members' other interests
DEBT
Loans and other debts due to members less any amounts due from members in debtors
Total members' interests
Members' capital (classified as equity) Other amounts Total
£ £ £
Amounts due from members (1,000)
Balance at 01 April 2023 1,000 (1,000) 0
Members' interest after result for the financial year 1,000 (1,000) 0
Amounts due from members (1,000)
Balance at 31 March 2024 1,000 (1,000) 0
Members' interest after result for the financial year 1,000 (1,000) 0
Amounts due from members (1,000)
Balance at 31 March 2025 1,000 (1,000) 0

There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests.

SGOILTEAN URA LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
SGOILTEAN URA LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Sgoiltean Ura LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in Scotland. The address of the LLP's registered office is Comhairle Nan Eilean Siar Council Offices, Sandwick Road, Stornoway, HS1 2BW, Scotland, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to limited liability partnership/LLPs subject to the small limited liability partnership/LLPs regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

2. Debtors

2025 2024
£ £
Debtors: amounts falling due within one year
Other debtors 0 0
Debtors: amounts falling due after more than one year
Other debtors 1,000 1,000

3. Ultimate controlling party

Parent Company:

Comhairle Nan Eilean Siar
Comhairle Nan Eilean Siar, Sandwick Road, Stornoway, HS1 2BW