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BUSINESS PARTNERSHIP LIMITED

Registered Number
SC094490
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2025

BUSINESS PARTNERSHIP LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

ARCHIBALD, George
BARBOUR, Keith Mcdonald, Mr.
HOGG, David Forbes
MILLER, Catriona Margaret Binnie
OSOWSKA, Renata, Mrs.
RITCHIE, Karen Joy
WITNEY, Richard

Company Secretary

MOUAWAD, Raghid, Mr.

Registered Address

Hercules House Eskmills
Station Road
Musselburgh
EH21 7PB

Registered Number

SC094490 (Scotland)
BUSINESS PARTNERSHIP LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Investments4100100
100100
Current assets
Debtors528,1128,013
Cash at bank and on hand210,214333,655
238,326341,668
Creditors amounts falling due within one year6(175,562)(168,088)
Net current assets (liabilities)62,764173,580
Total assets less current liabilities62,864173,680
Net assets62,864173,680
Capital and reserves
Profit and loss account62,864173,680
Reserves62,864173,680
The financial statements were approved and authorised for issue by the Board of Directors on 27 June 2025, and are signed on its behalf by:
RITCHIE, Karen Joy
Director
Registered Company No. SC094490
BUSINESS PARTNERSHIP LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by guarantee and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings-5
Office Equipment33-
Investments
Investments in subsidiaries are recognised at cost.
2.Average number of employees

20252024
Average number of employees during the year1522
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2421,853
At 31 March 2521,853
Depreciation and impairment
At 01 April 2421,853
At 31 March 2521,853
Net book value
At 31 March 25-
At 31 March 24-
4.Fixed asset investments

Total

£
Cost or valuation
At 01 April 24100
At 31 March 25100
Net book value
At 31 March 25100
At 31 March 24100
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables26,4846,472
Other debtors1,6281,541
Total28,1128,013
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables680299
Taxation and social security32,45444,520
Other creditors2,0922,284
Accrued liabilities and deferred income140,336120,985
Total175,562168,088