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REGISTERED NUMBER: SO307545 (Scotland)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

FOR

WBP SCO NE LLP

WBP SCO NE LLP (REGISTERED NUMBER: SO307545)






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


WBP SCO NE LLP

GENERAL INFORMATION
for the year ended 31 March 2025







DESIGNATED MEMBERS: J A Whyte
L Friseal





REGISTERED OFFICE: 5 Lethnot Place
Carnoustie
Angus
DD7 6GP





REGISTERED NUMBER: SO307545 (Scotland)





ACCOUNTANTS: the dt group
Chartered Accountants
Swatton Barn
Badbury
Swindon
Wiltshire
SN4 0EU

WBP SCO NE LLP (REGISTERED NUMBER: SO307545)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 100,800 115,200
Property, plant and equipment 5 3,873 5,074
104,673 120,274

CURRENT ASSETS
Inventories 1,998 1,561
Debtors 6 4,993 6,722
Cash at bank 74,819 100,852
81,810 109,135
CREDITORS
Amounts falling due within one year 7 56,105 67,858
NET CURRENT ASSETS 25,705 41,277
TOTAL ASSETS LESS CURRENT
LIABILITIES

130,378

161,551

CREDITORS
Amounts falling due after more than one
year

8

44,796

63,994
NET ASSETS ATTRIBUTABLE TO
MEMBERS

85,582

97,557

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

85,582

97,557

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 85,582 97,557

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.

WBP SCO NE LLP (REGISTERED NUMBER: SO307545)

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 Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 12 August 2025 and were signed by:




J A Whyte - Designated member




L Friseal - Designated member


WBP SCO NE LLP (REGISTERED NUMBER: SO307545)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2025

1. STATUTORY INFORMATION

WBP SCO NE 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
Revenue 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.

Franchise territory are being amortised evenly over their estimated useful life of ten years.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & fittings - 25% straight line
Computer equipment - 33% straight line

STOCKS
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 1 (2024 - 2 ) .

WBP SCO NE LLP (REGISTERED NUMBER: SO307545)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

4. INTANGIBLE FIXED ASSETS
Franchise
territory
£   
COST
At 1 April 2024
and 31 March 2025 144,000
AMORTISATION
At 1 April 2024 28,800
Amortisation for year 14,400
At 31 March 2025 43,200
NET BOOK VALUE
At 31 March 2025 100,800
At 31 March 2024 115,200

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Computer
machinery fittings Equipment Totals
£    £    £    £   
COST
At 1 April 2024 1,071 341 5,313 6,725
Additions - - 1,235 1,235
At 31 March 2025 1,071 341 6,548 7,960
DEPRECIATION
At 1 April 2024 146 99 1,406 1,651
Charge for year 268 85 2,083 2,436
At 31 March 2025 414 184 3,489 4,087
NET BOOK VALUE
At 31 March 2025 657 157 3,059 3,873
At 31 March 2024 925 242 3,907 5,074

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 4,993 6,722

WBP SCO NE LLP (REGISTERED NUMBER: SO307545)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 19,198 19,198
Trade creditors 27,959 23,505
Taxation and social security 46 40
Other creditors 8,902 25,115
56,105 67,858

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 44,796 63,994

9. LOANS AND OTHER DEBTS DUE TO MEMBERS
2025 2024
£    £   
Amounts owed to members in respect of profits 85,582 97,557

Falling due within one year 85,582 97,557

Amounts due to members rank equally alongside the other unsecured creditors.