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REGISTERED NUMBER: SO305348 (Scotland)

Financial Statements For The Year Ended 31 May 2025

for

CSND LLP

| CSND LLP (Registered number: SO305348) |

Contents of the Financial Statements

For The Year Ended 31 May 2025

Page |

| General Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| CSND LLP |

General Information

For The Year Ended 31 May 2025

| DESIGNATED MEMBERS: | Miss S Di Ciacca

| Mrs C Di Ciacca

| Miss N Di Ciacca

| REGISTERED OFFICE: | c/o Robb Ferguson

| Regent Court

| 70 West Regent Street

| GLASGOW

| G2 2QZ

| REGISTERED NUMBER: | SO305348 (Scotland)

| ACCOUNTANTS: | Robb Ferguson Chartered Accountants

| Regent Court

| 70 West Regent Street

| Glasgow

| G2 2QZ

| CSND LLP (Registered number: SO305348) |

Abridged Statement of Financial Position

31 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 90,000 |  | 90,000 |  |

CURRENT ASSETS

Debtors | 138,759 |  | 108,271 |  |

Cash at bank | 7,519 |  | 28,347 |  |

146,278 |  | 136,618 |  |

CREDITORS

Amounts falling due within one year | 17,760 |  | 18,415 |  |

NET CURRENT ASSETS | 128,518 |  | 118,203 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 218,518 |  | 208,203 |  |

CREDITORS

Amounts falling due after more than one year | 1,359 |  | 11,585 |  |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 217,159 |  | 196,618 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 5 | 217,159 |  | 196,618 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 5 | 217,159 |  | 196,618 |  |

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 May 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.

| CSND LLP (Registered number: SO305348) |

Abridged Statement of Financial Position - continued

31 May 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 6 November 2025 and were signed by:

Mrs C Di Ciacca - Designated member

| CSND LLP (Registered number: SO305348) |

Notes to the Financial Statements

For The Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| CSND 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 represents rental income from the rent of domestic and commercial properties and is recognised to the extent that there is a right to the consideration and is recorded at the value of the consideration due. Where payments are received from customers in advance, the amounts are recorded as deferred income and included as part of creditors due within one year.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 3 (2024 - NIL ) .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 June 2024

| and 31 May 2025 | 90,000 |  |

| NET BOOK VALUE

| At 31 May 2025 | 90,000 |  |

| At 31 May 2024 | 90,000 |  |

5. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| In the case of an insolvent winding up the members will rank 'pari passu' with other unsecured creditors of the LLP.

6. | RELATED PARTIES

| Included within other debtors is an amount of £138,546 (2024:£108,046) due from Lesuretec Limited, a company with common management. This loan is unsecured, interest free and repayable on demand.