REGISTERED NUMBER: SO304197 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1ST APRIL 2024 TO 3RD APRIL 2025

FOR

GWKP LLP

PREVIOUSLY KNOWN AS

CLARENDON FP LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

K M Parkhouse

G T Walsh

REGISTERED OFFICE:

C/O Wright Johnston & Mackenzie LLP

The Capital Building

12 - 13 St. Andrew Square

Edinburgh

EH2 2AF

REGISTERED NUMBER:

SO304197 (Scotland)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Tangible assets

4

1,076

1,554

CURRENT ASSETS

Debtors

5

342,930

25,959

Cash at bank

27,530

28,403

370,460

54,362

CREDITORS

Amounts falling due within one year

6

8,442

7,100

NET CURRENT ASSETS

362,018

47,262

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

363,094

48,816

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

362,994

48,716

MEMBERS' OTHER INTERESTS

Capital accounts

100

100

363,094

48,816

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

362,994

48,716

Members' other interests

100

100

363,094

48,816

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 period ended 3rd April 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 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 8th September 2025 and were signed by:

K M Parkhouse - Designated member

G T Walsh - Designated member

1.	STATUTORY INFORMATION

GWKP 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.

Tangible fixed assets

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

Computer equipment

-

Straight line over 4 years

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st April 2024

and 3rd April 2025

5,079

DEPRECIATION

At 1st April 2024

3,525

Charge for period

478

At 3rd April 2025

4,003

NET BOOK VALUE

At 3rd April 2025

1,076

At 31st March 2024

1,554

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

18,429

25,959

2025

2024

£

£

Amounts falling due after more than one year:

Other debtors

324,501

-

Aggregate amounts

342,930

25,959

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

8,442

7,100

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.

8.	SALE OF TRADE AND ASSETS

On 3rd April 2025 the LLP sold its trade and assets to a third party.