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REGISTERED NUMBER: SO305403 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Therapy Ponies Scotland LLP

Therapy Ponies Scotland LLP (Registered number: SO305403)

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Therapy Ponies Scotland LLP

General Information

for the Year Ended 30 June 2025

| DESIGNATED MEMBERS: | E Sangster

| J Sangster

| REGISTERED OFFICE: | McLay McAlister McGibbon

| 145 St Vincent Street

| Glasgow

| G2 5JF

| REGISTERED NUMBER: | SO305403 (Scotland)

| ACCOUNTANTS: | McLay McAlister & McGibbon LLP

| Chartered Accountants

| 145 St Vincent Street

| Glasgow

| G2 5JF

Therapy Ponies Scotland LLP (Registered number: SO305403)

Balance Sheet

30 June 2025

| 30.6.25 |  | 30.6.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 26,578 |  | 35,193 |  |

CREDITORS

Amounts falling due within one year | 5 | (1,637 | ) | (1,452 | ) |

NET CURRENT LIABILITIES | (1,637 | ) | (1,452 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 24,941 |  | 33,741 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 24,941 |  | 33,741 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 24,941 |  | 33,741 |  |

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 30 June 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 21 January 2026 and were signed by:

E Sangster - Designated member

Therapy Ponies Scotland LLP (Registered number: SO305403)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Therapy Ponies 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

| The company's policy is to review the remaining useful lives and residual value of all tangible fixed assets on an on-going basis and to adjust the depreciation charge to reflect the remaining useful economic life and residual value

| Financial instruments

| Debtors

| Trade debtors and other debtors are recognised at the settlement amount due with appropriate allowances for any irrecoverable amounts when there is objective evidence the asset is impaired.

| Cash and cash equivalents

| Cash and cash equivalent in the balance sheet comprise cash in hand and bank overdrafts. In the balance sheet bank overdrafts are shown in creditors amounts falling due within one year.

| Creditors

| Trade creditors and other creditors are recognised where the company has a present obligation resulting from a past event and are recognised at the settlement amount due after allowing for any trade discounts due.

3. | EMPLOYEE INFORMATION

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

Therapy Ponies Scotland LLP (Registered number: SO305403)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2024 | 89,577 |  |

| Additions | 245 |  |

| At 30 June 2025 | 89,822 |  |

| DEPRECIATION

| At 1 July 2024 | 54,384 |  |

| Charge for year | 8,860 |  |

| At 30 June 2025 | 63,244 |  |

| NET BOOK VALUE

| At 30 June 2025 | 26,578 |  |

| At 30 June 2024 | 35,193 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Other creditors | 1,637 |  | 1,452 |  |