REGISTERED NUMBER: SO304462 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Family Law Matters Scotland LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Ms M A Cullen

Ms K Gailey

REGISTERED OFFICE:

Suite 5/1, Queens House

19 St Vincent Place

Glasgow

G1 2DT

REGISTERED NUMBER:

SO304462 (Scotland)

ACCOUNTANTS:

Accountants Plus

Chartered Certified Accountants

Second Floor

Airbles House

270 Airbles Road

Motherwell

ML1 3AT

FIXED ASSETS

Tangible assets

4

6,187

8,093

CURRENT ASSETS

Stocks

10,204

10,503

Debtors

5

121,391

108,289

Cash at bank and in hand

111,399

71,044

242,994

189,836

CREDITORS

Amounts falling due within one year

6

49,904

80,414

NET CURRENT ASSETS

193,090

109,422

TOTAL ASSETS LESS CURRENT LIABILITIES

199,277

117,515

CREDITORS

Amounts falling due after more than one year

7

10,000

20,000

NET ASSETS ATTRIBUTABLE TO MEMBERS

189,277

97,515

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

189,277

97,515

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

189,277

97,515

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 17 December 2025 and were signed by:

Ms M A Cullen - Designated member

1.	STATUTORY INFORMATION

Family Law Matters Scotland 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance and in accordance with the property

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 6 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

66,769

DEPRECIATION

At 1 April 2024

58,676

Charge for year

1,906

At 31 March 2025

60,582

NET BOOK VALUE

At 31 March 2025

6,187

At 31 March 2024

8,093

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

95,060

89,135

Other debtors

26,331

19,154

121,391

108,289

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,000

10,000

Taxation and social security

18,775

29,417

Other creditors

21,129

40,997

49,904

80,414

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

10,000

20,000

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of winding up. There are no restrictions or limitations on the ability of the members to reduce the amount of 'Members' other interests'.