REGISTERED NUMBER: SO303910 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

FOR

A. P. ANALYTICAL LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DESIGNATED MEMBERS:

A D Burden

Mrs P D Burden

REGISTERED OFFICE:

272 Bath Street

Glasgow

G2 4JR

REGISTERED NUMBER:

SO303910 (Scotland)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

24,030

32,049

CURRENT ASSETS

Debtors

5

26,785

22,206

Cash at bank

2,201

2,908

28,986

25,114

CREDITORS

Amounts falling due within one year

6

22,012

6,304

NET CURRENT ASSETS

6,974

18,810

TOTAL ASSETS LESS CURRENT LIABILITIES

31,004

50,859

CREDITORS

Amounts falling due after more than one year

7

-

19,855

NET ASSETS ATTRIBUTABLE TO MEMBERS

31,004

31,004

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

20,881

20,881

MEMBERS' OTHER INTERESTS

Capital accounts

10,123

10,123

31,004

31,004

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

20,881

20,881

Members' other interests

10,123

10,123

Amounts due from members

5

(24,009

)

(15,256

)

6,995

15,748

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 5 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 23 September 2025 and were signed by:

A D Burden - Designated member

Mrs P D Burden - Designated member

1.	STATUTORY INFORMATION

A. P. Analytical 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 and rebates and is recognised at the point the customer is entitled to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 6 April 2024

and 5 April 2025

2,190

44,032

349

46,571

DEPRECIATION

At 6 April 2024

2,112

12,139

271

14,522

Charge for year

20

7,973

26

8,019

At 5 April 2025

2,132

20,112

297

22,541

NET BOOK VALUE

At 5 April 2025

58

23,920

52

24,030

At 5 April 2024

78

31,893

78

32,049

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 6 April 2024

and 5 April 2025

44,032

DEPRECIATION

At 6 April 2024

and 5 April 2025

12,139

NET BOOK VALUE

At 5 April 2025

31,893

At 5 April 2024

31,893

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,015

6,381

Other debtors

24,770

15,825

26,785

22,206

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

19,855

4,141

Trade creditors

956

974

Other creditors

1,201

1,189

22,012

6,304

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

19,855

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

2024

£

£

Loans from members

20,881

20,881

Falling due within one year

20,881

20,881

It is the Members' intention that any loans and other debts due to members would be settled after all other creditors had been settled.