20 February 2024 false No description of principal activity Taxfiler 2024.6 SO307945business:LimitedLiabilityPartnershipLLP2024-02-202025-03-31 SO3079452024-02-19 SO3079452024-02-202025-03-31 SO307945business:AuditExemptWithAccountantsReport2024-02-202025-03-31 SO307945business:FilletedAccounts2024-02-202025-03-31 SO3079452025-03-31 SO307945business:PartnerLLP22024-02-202025-03-31 SO307945business:PartnerLLP42024-02-202025-03-31 SO307945business:RegisteredOffice2024-02-202025-03-31 SO307945core:WithinOneYear2025-03-31 SO307945core:ShareCapital2025-03-31 SO307945core:RetainedEarningsAccumulatedLosses2025-03-31 SO307945business:SmallEntities2024-02-202025-03-31 SO307945business:PartnerLLP12024-02-202025-03-31 SO307945core:PlantMachinery2024-02-202025-03-31 SO307945countries:Scotland2024-02-202025-03-31 SO307945core:PlantMachinery2024-02-19 SO307945core:PlantMachinery2025-03-31 iso4217:GBP xbrli:pure
Registered No. SO307945 (Scotland)
Arran Ayen LLP Unaudited accounts for the period from 20 February 2024 to 31 March 2025
Arran Ayen LLP LLP Information for the period from 20 February 2024 to 31 March 2025
Designated members
Mr Kevin Prunty
Mrs Pamela Prunty
Registered Number
SO307945 (Scotland)
Registered Office
Arran Accountants Brodick Isle of Arran Isle of Arran KA27 8AJ Scotland
Accountants
Arran Accountancy Limited Alexanders Brodick Isle of Arran KA27 8HF
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Arran Ayen LLP Statement of financial position as at 31 March 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
3
11,473 
Current assets
Cash at bank and in hand
16,433 
Creditors: amounts falling due within one year
4
(8,923)
Net current assets
7,510 
Net assets attributable to members
18,983 
Represented by:
Members' other interests
Members' capital classified as equity
4,453 
Other reserves
14,530 
18,983 
18,983 
Total members' interests
Members' other interests
18,983 
18,983 
For the period ending 31 March 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 profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 27 August 2025.
Kevin Banner Prunty Designated member Limited Liability Partnership Registration No. SO307945
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Arran Ayen LLP Notes to the Accounts for the period from 20 February 2024 to 31 March 2025
1
Accounting policies
Basis of preparation
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) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
2
Statutory information
Arran Ayen LLP is a limited liability partnership, incorporated in Scotland, registration number SO307945. Its registered office is Arran Accountants, Brodick, Isle of Arran, Isle of Arran, KA27 8AJ, Scotland.
3
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 20 February 2024
- 
Additions
15,297 
At 31 March 2025
15,297 
Depreciation
At 20 February 2024
3,824 
At 31 March 2025
3,824 
Net book value
At 31 March 2025
11,473 
4
Creditors: amounts falling due within one year
2025 
£ 
Trade creditors
512 
Other creditors
3,739 
Accruals
4,672 
8,923 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
6
Average number of employees
During the period the average number of employees was 0.
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