REGISTERED NUMBER: SO306505 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

E G B R Dalton LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

Mrs E I Cunningham

Miss B R Dalton

Mrs R D McGregor

Mrs G Thomson

REGISTERED OFFICE:

Dalton House 15 Youngs Road

East Mains Industrial Estate

Broxburn

West Lothian

EH52 5LY

REGISTERED NUMBER:

SO306505 (Scotland)

ACCOUNTANTS:

Whitelaw Wells

9 Ainslie Place

Edinburgh

Midlothian

EH3 6AT

FIXED ASSETS

Investment property

4

72,795

72,795

CURRENT ASSETS

Debtors

5

21,049

33,143

Cash at bank

15,438

129

36,487

33,272

CREDITORS

Amounts falling due within one year

6

49,282

46,067

NET CURRENT LIABILITIES

(12,795

)

(12,795

)

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

60,000

60,000

LOANS AND OTHER DEBTS DUE TO MEMBERS

-

-

MEMBERS' OTHER INTERESTS

Capital accounts

60,000

60,000

60,000

60,000

TOTAL MEMBERS' INTERESTS

Members' other interests

60,000

60,000

Amounts due from members

5

(16,964

)

(29,326

)

43,036

30,674

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 E I Cunningham - Designated member

1.	STATUTORY INFORMATION

E G B R Dalton 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.

Investment property

Investment property is shown at cost.

3.	EMPLOYEE INFORMATION

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

4.	INVESTMENT PROPERTY

Total

£

COST

At 1 April 2024

and 31 March 2025

72,795

NET BOOK VALUE

At 31 March 2025

72,795

At 31 March 2024

72,795

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,400

-

Other debtors

18,649

33,143

21,049

33,143

Included in other debtors are amounts due from the members of £16,964 (2024 - £29,326).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

9,242

Other creditors

49,282

36,825

49,282

46,067

Included in other creditors are amounts owed to related parties of £46,766 (2024 - £35,529).