TWILIGHT BLINDS LLP

TWILIGHT BLINDS LLP
Contents Page
For the Period 01 April 2024 to 31 January 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

TWILIGHT BLINDS LLP Accountants' Report For the Period 01 April 2024 to 31 January 2025
As described on the balance sheet you are responsible for the preparation of the financial statements for the period ended 31 January 2025 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. .................................................... Turner Accountancy Ltd. 101 Park Street Motherwell ML1 1PF 27 October 2025 1

TWILIGHT BLINDS LLP
Accountants' Report
For the Period 01 April 2024 to 31 January 2025

As described on the balance sheet you are responsible for the preparation of the financial statements for the period ended 31 January 2025 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.

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

Turner Accountancy Ltd.
101 Park Street

Motherwell
ML1 1PF
27 October 2025

1

TWILIGHT BLINDS LLP
Statement of Financial Position
As at 31 January 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	0	105,822
		0	105,822
Current assets
Stocks		0	9,304
Debtors		17,781	40,650
Cash at bank and in hand		0	8,265
		17,781	58,219
Creditors: amount falling due within one year		(35,469)	(68,356)
Net current assets		(17,688)	(10,137)

Total assets less current liabilities		(17,688)	95,685
Creditors: amount falling due after more than one year		(10,527)	(90,296)
Net assets		(28,215)	5,389

Represented by:
Loans and other debts due to members		108,282	83,864
Amounts due from members		(69,870)	(129,715)
Members' other interest
Other reserves		(66,509)	51,240
		(66,509)	51,240
		(28,097)	5,389

Total members' interests
Amounts due from members		(69,870)	(129,715)
Loans and other debts due to members		108,282	83,864
Members' other interests		(66,509)	51,240
		(28,097)	5,389

For the period ending 31 January 2025 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:

.............................................................................
Mary Hopkins
Designated Member
Date approved by the members: 27 October 2025

2

TWILIGHT BLINDS LLP
Notes to the Abridged Financial Statements
For the Period 01 April 2024 to 31 January 2025

General Information

TWILIGHT BLINDS LLP is a limited liability partnership, registered in Scotland, registration number SO306546, registration address 10 White Craw Court, Carnwath, Lanark, ML11 8GZ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

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:

Computer Equipment	15% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Plant and Machinery	15% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

2.	Average number of employees Average number of employees during the period was 6 (2024 : 8).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 April 2024	136,909	8,869	10,354	9,850	165,982
Additions	-	-	-	-	-
Disposals	(136,909)	(8,869)	(10,354)	(9,850)	(165,982)
At 31 January 2025	-	-	-	-	-
Depreciation
At 01 April 2024	47,569	2,699	6,859	3,033	60,160
Charge for period	-	-	-	-	-
On disposals	(47,569)	(2,699)	(6,859)	(3,033)	(60,160)
At 31 January 2025	-	-	-	-	-
Net book values
Closing balance as at 31 January 2025	-	-	-	-	-
Opening balance as at 01 April 2024	89,340	6,170	3,495	6,817	105,822

The net book value of Plant and Machinery, Fixtures and Fittings, Computer Equipment includes £ 0 (2024 £16,482) in respect of assets leased under finance leases or hire purchase contracts.

4.

Partners Summary

Members Balance Summary	Partner 1 £	Partner 2 £	Partner 3 £	Partner 4 £	Partner 5 £
Opening Balance	(14,520)	17,451	(1,804)	(1,564)	5,826
Drawings	(31,480)	(24,865)	(9,255)	(1,225)	(3,045)
Capital Intro	46,878	49,290	3,363	-	3,363
Share of Profit	(16,408)	(16,408)	(16,408)	-	(16,408)
Closing Balance after Distribution	(15,530)	25,468	(24,104)	(2,789)	(10,264)

3

Registered Number: SO306546
Scotland
TWILIGHT BLINDS LLP

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 January 2025