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REGISTERED NUMBER: SO307809 (Scotland)

Financial Statements for the Year Ended 31st March 2025

for

Baineach Architects LLP

| Baineach Architects LLP (Registered number: SO307809) |

Contents of the Financial Statements

for the Year Ended 31st March 2025

Page |

| General Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Baineach Architects LLP |

General Information

for the Year Ended 31st March 2025

| DESIGNATED MEMBERS: | Mrs S S A Anderson

| Mrs J N Wemyss

| REGISTERED OFFICE: | Bank House

| 1 John Street

| Dalbeattie

| DUMFRIESSHIRE

| DG5 4AL

| REGISTERED NUMBER: | SO307809 (Scotland)

| ACCOUNTANTS: | Farries Kirk & McVean

| Dumfries Enterprise Park

| Heathhall

| Dumfries

| DUMFRIESSHIRE

| DG1 3SJ

| Baineach Architects LLP (Registered number: SO307809) |

Balance Sheet

31st March 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 4,215 |  | - |  |

Debtors | 4 | 2,004 |  | - |  |

Cash at bank | 10,012 |  | 8,617 |  |

16,231 |  | 8,617 |  |

CREDITORS

Amounts falling due within one year | 5 | 1,200 |  | 1,199 |  |

NET CURRENT ASSETS | 15,031 |  | 7,418 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 15,031 |  | 7,418 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 6 | 15,031 |  | 7,418 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 6 | 15,031 |  | 7,418 |  |

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 31st 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 28th November 2025 and were signed by:

Mrs S S A Anderson - Designated member

| Baineach Architects LLP (Registered number: SO307809) |

Notes to the Financial Statements

for the Year Ended 31st March 2025

1. | STATUTORY INFORMATION

| Baineach Architects 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.

| 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.

3. | EMPLOYEE INFORMATION

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

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 2,004 |  | - |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 1,199 |  |

| Other creditors | 1,200 |  | - |  |

1,200 |  | 1,199 |  |

6. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

2025 | 2024 |

£ | £ |

| Amounts owed to members in respect of profits | 15,031 |  | 7,418 |  |

| Falling due within one year | 15,031 |  | 7,418 |  |

| Trade and other creditors rank over loans and other debts due to members