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REGISTERED NUMBER: SO302958 (Scotland)

Abridged Unaudited Financial Statements for the Year Ended 31 March 2025

for

Murrayfield Sports Club Westfield Road

LLP

Murrayfield Sports Club Westfield Road

LLP (Registered number: SO302958)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

General Information | 1 |

Abridged Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Murrayfield Sports Club Westfield Road

LLP

General Information

for the Year Ended 31 March 2025

| DESIGNATED MEMBERS: | S P Devine

| Murrayfield Sports Bar Ltd.

| B S Devine

| REGISTERED OFFICE: | 28 Rutland Square

| Edinburgh

| EH1 2BW

| REGISTERED NUMBER: | SO302958 (Scotland)

| ACCOUNTANTS: | Gibson McKerrell Burrows Limited

| 28 Rutland Square

| Edinburgh

| EH1 2BW

Murrayfield Sports Club Westfield Road

LLP (Registered number: SO302958)

Abridged Statement of Financial Position

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 158,625 |  | 164,133 |  |

CURRENT ASSETS

Stocks | 3,000 |  | 3,000 |  |

Cash at bank | - |  | 1,221 |  |

3,000 |  | 4,221 |  |

CREDITORS

Amounts falling due within one year | 88,472 |  | 49,909 |  |

NET CURRENT LIABILITIES | (85,472 | ) | (45,688 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 73,153 |  | 118,445 |  |

CREDITORS

Amounts falling due after more than one year | 1,871 |  | 12,388 |  |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 71,282 |  | 106,057 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 5 | 71,282 |  | 106,057 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 5 | 71,282 |  | 106,057 |  |

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.

Murrayfield Sports Club Westfield Road

LLP (Registered number: SO302958)

Abridged Statement of Financial Position - continued

31 March 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

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 31 January 2026 and were signed by:

S P Devine - Designated member

Murrayfield Sports Club Westfield Road

LLP (Registered number: SO302958)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Murrayfield Sports Club Westfield Road 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. Turnover is attributable to the company's principal activity of a sports bar.

| Tangible fixed assets

| Tangible fixed assets are initially measured at cost. Cost includes the original purchase price and costs directly attributable to bringing the asset to its present location and into its present condition. After initial recognition, the assets are measured at cost less any accumulated depreciation and any accumulated impairment losses. Freehold properties are subsequently measured at their revalued amount, being the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter. Land is not depreciated.

| Motor vehicles - 25% reducing balance

| Plant and machinery - 20% reducing balance

| Depreciation and impairment losses are charged to the Income Statement within administrative expenses.

| The assets' residual values and useful lives are reviewed, and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.

| At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The loss is recognised immediately in the Income Statement.

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and payables, loans from banks and other third parties.

| At the end of each reporting period, financial assets that are measured at cost are assessed for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Income Statement. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in the Income Statement.

| Financial assets are derecognised when (a) the contractual rights to the cash flows arising from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party, or (c) control of the asset has been transferred to another party.

| Financial liabilities are measured at amortised cost less any accumulated impairment losses. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

| Pension costs and other post-retirement benefits

| The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

Murrayfield Sports Club Westfield Road

LLP (Registered number: SO302958)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 13 (2024 - 13 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2024 | 177,049 |  |

| Disposals | (5,600 | ) |

| At 31 March 2025 | 171,449 |  |

| DEPRECIATION

| At 1 April 2024 | 12,916 |  |

| Charge for year | 1,308 |  |

| Eliminated on disposal | (1,400 | ) |

| At 31 March 2025 | 12,824 |  |

| NET BOOK VALUE

| At 31 March 2025 | 158,625 |  |

| At 31 March 2024 | 164,133 |  |

5. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up. There is no provision for specific legally enforceable protection afforded to creditors in such an event.