REGISTERED NUMBER: SO307937 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

FOR

WBP SCO C LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

F Dolby

C J Dolby

REGISTERED OFFICE:

The Courtyard

Broadfold

Auchterarder

Perth And Kinross

PH3 1DR

REGISTERED NUMBER:

SO307937 (Scotland)

ACCOUNTANTS:

the dt group

Chartered Accountants

Swatton Barn

Badbury

Swindon

Wiltshire

SN4 0EU

FIXED ASSETS

Intangible assets

4

182,407

-

Tangible assets

5

2,449

-

184,856

-

CURRENT ASSETS

Stocks

6,578

-

Debtors

6

8,398

-

Cash at bank

22,612

-

37,588

-

CREDITORS

Amounts falling due within one year

7

21,404

-

NET CURRENT ASSETS

16,184

-

TOTAL ASSETS LESS CURRENT LIABILITIES

201,040

-

CREDITORS

Amounts falling due after more than one year

8

195,572

-

NET ASSETS ATTRIBUTABLE TO MEMBERS

5,468

-

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

5,468

-

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

5,468

-

Amounts due from members

6

(6,205

)

-

(737

)

-

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.

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 5 September 2025 and were signed by:

F Dolby - Designated member

C J Dolby - Designated member

1.	STATUTORY INFORMATION

Wbp Sco C 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

TANGIBLE FIXED ASSETS

Fixtures & fittings - 25% straight line

Computer equipment - 33% straight line

STOCKS

Stocks 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 2 (2024 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

202,675

At 31 March 2025

202,675

AMORTISATION

Amortisation for year

20,268

At 31 March 2025

20,268

NET BOOK VALUE

At 31 March 2025

182,407

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

Equipment

Totals

£

£

£

COST

Additions

909

2,173

3,082

At 31 March 2025

909

2,173

3,082

DEPRECIATION

Charge for year

155

478

633

At 31 March 2025

155

478

633

NET BOOK VALUE

At 31 March 2025

754

1,695

2,449

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

374

-

Other debtors

8,024

-

8,398

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

15,395

-

Other creditors

6,009

-

21,404

-

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

179,072

-

Other creditors

16,500

-

195,572

-

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

179,072

-

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

2024

£

£

Amounts owed to members in respect of profits

5,468

-

Falling due within one year

5,468

-

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