2024-01-01 2024-12-31 false No description of principal activity Capium Accounts Production 1.1 SO304792 2024-01-01 2024-12-31 SO304792 bus:AbridgedAccounts 2024-01-01 2024-12-31 SO304792 bus:FRS102 2024-01-01 2024-12-31 SO304792 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 SO304792 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 SO304792 bus:LimitedLiabilityPartnershipLLP 2024-01-01 2024-12-31 SO304792 2024-01-01 2024-12-31 SO304792 2024-12-31 SO304792 bus:RegisteredOffice 2024-01-01 2024-12-31 SO304792 core:WithinOneYear 2024-12-31 SO304792 core:AfterOneYear 2024-12-31 SO304792 1 2024-01-01 2024-12-31 SO304792 bus:PartnerLLP1 2024-01-01 2024-12-31 SO304792 bus:PartnerLLP1 2024-12-31 SO304792 bus:PartnerLLP1 2023-01-01 2023-12-31 SO304792 bus:PartnerLLP2 2024-01-01 2024-12-31 SO304792 bus:PartnerLLP2 2024-12-31 SO304792 bus:PartnerLLP2 2023-01-01 2023-12-31 SO304792 2023-01-01 SO304792 bus:LeadAgentIfApplicable 2024-01-01 2024-12-31 SO304792 2023-01-01 2023-12-31 SO304792 2023-12-31 SO304792 core:WithinOneYear 2023-12-31 SO304792 core:AfterOneYear 2023-12-31 SO304792 bus:EntityAccountantsOrAuditors 2023-01-01 2023-12-31 SO304792 core:LandBuildings 2024-01-01 2024-12-31 SO304792 core:LandBuildings 2024-12-31 SO304792 core:LandBuildings 2023-12-31 SO304792 core:FurnitureFittings 2024-01-01 2024-12-31 SO304792 core:FurnitureFittings 2024-12-31 SO304792 core:FurnitureFittings 2023-12-31 SO304792 core:ComputerEquipment 2024-01-01 2024-12-31 SO304792 core:ComputerEquipment 2024-12-31 SO304792 core:ComputerEquipment 2023-12-31 SO304792 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-12-31 SO304792 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-12-31 SO304792 core:NetGoodwill 2024-01-01 2024-12-31 SO304792 core:NetGoodwill 2024-12-31 SO304792 core:NetGoodwill 2023-12-31 SO304792 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 SO304792 core:CostValuation core:Non-currentFinancialInstruments 2023-12-31 SO304792 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-12-31 SO304792 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-12-31 SO304792 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-12-31 SO304792 core:Non-currentFinancialInstruments 2024-12-31 SO304792 core:Non-currentFinancialInstruments 2023-12-31 SO304792 dpl:Item1 2024-01-01 SO304792 dpl:Item1 2024-12-31 SO304792 dpl:Item1 2023-01-01 SO304792 dpl:Item1 2023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: SO304792
Scotland

 

 

 

GLEN DRUMMOND FA LLP



Abridged Accounts
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

Glen Drummond FA LLP
Contents Page
For the year ended 31 December 2024
As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2024 and you consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.



....................................................

Glen Drummond FA LLP
12 Carron Place
Kelvin Industrial Estate
East Kilbride
G75 0YL
16 September 2025
1
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Intangible fixed assets 3 70,320    70,320 
Tangible fixed assets 4 67,833    68,027 
138,153    138,347 
Current assets      
Debtors 78,018    71,314 
Cash at bank and in hand 15,340    57,565 
93,358    128,879 
Creditors: amount falling due within one year (197,723)   (198,699)
Net current assets (104,365)   (69,820)
 
Total assets less current liabilities 33,788    68,527 
Net assets 33,788    68,527 
 

Represented by:
Amounts due from members (40,637)   (16,907)
Members' other interest
Other reserves 74,425    85,434 
74,425    85,434 

33,788    68,527 
 

Total members' interests
Amounts due from members (40,637)   (16,907)
Members' other interests 74,425    85,434 
33,788    68,527 
 


For the year ending 31 December 2024 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.The LLP has opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account under section 444(1) of the Companies Act 2006.


The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006 (as applied to LLPs).

These accounts were approved by the members and signed on their behalf by:


.............................................................................

Designated Member
Date approved by the members: 16 September 2025
2
General Information
Glen Drummond FA LLP is a limited liability partnership, registered in Scotland, registration number SO304792, registration address 12 Carron Place, Kelvin Industrial Estate, East Kilbride, Scotland, G75 0YL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15% Straight Line
Computer Equipment 33% Straight Line
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2024 111,340    111,340 
Additions -    - 
Disposals -    - 
At 31 December 2024 111,340    111,340 
Amortisation
At 01 January 2024 41,020    41,020 
Charge for year -    - 
On disposals -    - 
At 31 December 2024 41,020    41,020 
Net book values
At 31 December 2024 70,320    70,320 
At 31 December 2023 70,320    70,320 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 January 2024 67,500    833    17,952    86,285 
Additions -    -    -    - 
Disposals -    -    -    - 
At 31 December 2024 67,500    833    17,952    86,285 
Depreciation
At 01 January 2024 -    375    17,883    18,258 
Charge for year -    125    69    194 
On disposals -    -    -    - 
At 31 December 2024 -    500    17,952    18,452 
Net book values
Closing balance as at 31 December 2024 67,500    333    -    67,833 
Opening balance as at 01 January 2024 67,500    458    69    68,027 


3