1 April 2024 false No description of principal activity Taxfiler 2024.6 SO306540 business:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 SO306540 2024-03-31 SO306540 2024-04-01 2025-03-31 SO306540 business:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SO306540 business:FilletedAccounts 2024-04-01 2025-03-31 SO306540 2025-03-31 SO306540 business:PartnerLLP1 2024-04-01 2025-03-31 SO306540 business:PartnerLLP2 2024-04-01 2025-03-31 SO306540 business:RegisteredOffice 2024-04-01 2025-03-31 SO306540 2024-03-31 SO306540 core:WithinOneYear 2025-03-31 SO306540 core:WithinOneYear 2024-03-31 SO306540 business:SmallEntities 2024-04-01 2025-03-31 SO306540 core:FurnitureFittings 2024-04-01 2025-03-31 SO306540 countries:Scotland 2024-04-01 2025-03-31 SO306540 core:FurnitureFittings 2024-03-31 SO306540 core:FurnitureFittings 2025-03-31 SO306540 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered No. SO306540 (Scotland)
REUL ADVISORY LLP Unaudited accounts for the year ended 31 March 2025
REUL ADVISORY LLP LLP Information for the year ended 31 March 2025
Designated members
Mrs Carolyn Anne Brown
Mr Steven Brown
Registered Number
SO306540 (Scotland)
Registered Office
2 Charlotte Street Perth PH1 5LL
Accountants
TaxKings (West) Ltd 58 Portland Street Kilmarnock KA11JG
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REUL ADVISORY LLP Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
3
-
992
Current assets
Cash at bank and in hand
-
17,171
Creditors: amounts falling due within one year
4
-
(184)
Net current assets
-
16,987
Net assets attributable to members
-
17,979
Represented by:
Loans and other debts due to members
5
-
17,979
-
17,979
Total members' interests
Loans and other debts due to members
-
17,979
-
17,979
For the year 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 4 December 2025.
Mr Steven Brown Designated member Limited Liability Partnership Registration No. SO306540
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REUL ADVISORY LLP Notes to the Accounts for the year ended 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.
Members' remuneration
Remuneration paid to members under a contract of employment is included as an expense in the profit and loss account. Other fixed amounts paid to members are also included within members' remuneration treated as an expense. Members' shares in the profit or loss for the year are accounted for as an allocation of profits. Unallocated profits and losses are included within 'other reserves'.
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:
Fixtures & fittings
33% straight line
2
Statutory information
REUL ADVISORY LLP is a limited liability partnership, incorporated in Scotland, registration number SO306540. Its registered office is 2 Charlotte Street, Perth, PH1 5LL.
3
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 April 2024
6,727
Disposals
(6,727)
At 31 March 2025
-
Depreciation
At 1 April 2024
5,735
Charge for the year
496
On disposals
(6,231)
At 31 March 2025
-
Net book value
At 31 March 2025
-
At 31 March 2024
992
4
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security costs
-
184
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REUL ADVISORY LLP Notes to the Accounts for the year ended 31 March 2025
5
Loans and other debts due to members
2025
2024
£
£
Amounts due to members in respect of profits
-
17,979
Amounts falling due within one year
-
17,979
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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