HIGHLAND GATEWAY APARTMENTS LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: SO306023 (Scotland)

Unaudited Financial Statements For The Year Ended 31 March 2025

for

HIGHLAND GATEWAY APARTMENTS LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mrs A Hussain

S Kauser-Curreshi

REGISTERED OFFICE:

3rd Floor,

95-107 Lancefield Street

Glasgow

G3 8HZ

REGISTERED NUMBER:

SO306023 (Scotland)

ACCOUNTANTS:

Ahmad & Nabi Mcmullan

95-107 Lancefield Street

Glasgow

Lanarkshire

G3 8HZ

FIXED ASSETS

Tangible assets

4

64,999

65,597

CURRENT ASSETS

Debtors

5

31,335

37,768

Cash at bank

666

1,056

32,001

38,824

CREDITORS

Amounts falling due within one year

6

396

7,817

NET CURRENT ASSETS

31,605

31,007

TOTAL ASSETS LESS CURRENT
LIABILITIES

96,604

CREDITORS

Amounts falling due after more than one
year

7

83,920

NET ASSETS ATTRIBUTABLE TO
MEMBERS

12,684

LOANS AND OTHER DEBTS DUE TO
MEMBERS

-

MEMBERS' OTHER INTERESTS

Capital accounts

12,684

TOTAL MEMBERS' INTERESTS

Members' other interests

12,684

Amounts due from members

5

-

(2,895

)

12,684

9,789

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 23 December 2025 and were signed by:

Mrs A Hussain - Designated member

1.	STATUTORY INFORMATION

HIGHLAND GATEWAY APARTMENTS LLP is registered in Scotland. The LLP's registered number and registered office address can be found on the General Information page.

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

-

25% on cost

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

COST

At 1 April 2024

and 31 March 2025

63,207

17,904

81,111

DEPRECIATION

At 1 April 2024

-

15,514

Charge for year

-

598

At 31 March 2025

-

16,112

NET BOOK VALUE

At 31 March 2025

63,207

1,792

64,999

At 31 March 2024

63,207

2,390

65,597

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Amounts due from members

-

2,895

Other debtors

31,335

34,873

31,335

37,768

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade creditors

-

5,164

Accrued expenses

396

2,653

396

7,817

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.25

31.3.24

£

Bank loan

83,920