Carluke Commercial LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SO306819

		31 March 2025		30 September 2023
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		120,000		140,000

			120,000		140,000
CURRENT ASSETS
Debtors	5	307		33,614

		307		33,614
Creditors: Amounts Falling Due Within One Year	6	(35,892 )		(48,070 )

NET CURRENT ASSETS (LIABILITIES)			(35,585 )		(14,456 )

TOTAL ASSETS LESS CURRENT LIABILITIES			84,415		125,544

NET ASSETS ATTRIBUTABLE TO MEMBERS			84,415		125,544

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		84,415		125,544

			84,415		125,544

			84,415		125,544

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			84,415		125,544

			84,415		125,544

Page 1

Page 2

Carluke Commercial LLP

Balance Sheet (continued)

As At 31 March 2025

For the period ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (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 taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Adaero LLP

Partner

12 November 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Carluke Commercial LLP is a limited liability partnership, incorporated in Scotland, registered number SO306819 . The Registered Office is Bankhead House, Bankhead, North Berwick, Scotland, EH40 3DX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

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

2.2. Turnover

Turnover represents rental income received or receivable. Turnover includes revenue earned from the rental of properties and income from related services. Turnover is reduced for estimated rent concessions, tenant incentives, and other similar allowances.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the Profit and Loss Account.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the period was: NIL (2023: NIL)

4. Investment Property

	31 March 2025
	£
Fair Value
As at 1 October 2023	140,000
Revaluations	(20,000)

As at 31 March 2025	120,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	31 March 2025	30 September 2023
	£	£
Cost	113,795	113,795
Accumulated depreciation and impairment	10,566	8,290

Carrying amount	103,229	105,505

5. Debtors

	31 March 2025	30 September 2023
	£	£
Due within one year
Other debtors	307	33,614

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Page 4

Carluke Commercial LLP

Notes to the Financial Statements (continued)

For the Period 1 October 2023 to 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	31 March 2025	30 September 2023
	£	£
Other creditors	35,892	48,070

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