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REGISTERED NUMBER: SO304366 (Scotland)

Unaudited Financial Statements

for the Period 1 May 2024 to 5 April 2025

for

The Dalk Partnership LLP

The Dalk Partnership LLP (Registered number: SO304366)

Contents of the Financial Statements

for the Period 1 May 2024 to 5 April 2025

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 6 |

The Dalk Partnership LLP

General Information

for the Period 1 May 2024 to 5 April 2025

| DESIGNATED MEMBERS: | D I Hunter

| Mrs A G K Hunter

| REGISTERED OFFICE: | Hunter Advisers

| 185

| St Vincent Street

| Glasgow

| G2 5QD

| REGISTERED NUMBER: | SO304366 (Scotland)

| ACCOUNTANTS: | Key Professional Partnership Ltd

| Unit 3

| Morris Park

| 37 Rosyth Road

| Glasgow

| G5 0YE

The Dalk Partnership LLP (Registered number: SO304366)

Balance Sheet

5 April 2025

| 5.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 272,102 |  | 255,837 |  |

CURRENT ASSETS

Debtors | 5 | 76,117 |  | 76,117 |  |

Cash at bank | 7,300 |  | 14,482 |  |

83,417 |  | 90,599 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,836 |  | 1,596 |  |

NET CURRENT ASSETS | 81,581 |  | 89,003 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 353,683 |  | 344,840 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 7 | 353,683 |  | 344,840 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 7 | 353,683 |  | 344,840 |  |

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 period ended 5 April 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 Dalk Partnership LLP (Registered number: SO304366)

Balance Sheet - continued

5 April 2025

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 1 December 2025 and were signed by:

D I Hunter - Designated member

The Dalk Partnership LLP (Registered number: SO304366)

Notes to the Financial Statements

for the Period 1 May 2024 to 5 April 2025

1. | STATUTORY INFORMATION

| The Dalk Partnership 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.

3. | EMPLOYEE INFORMATION

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

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 May 2024 | 255,837 |  |

| Additions | 31,896 |  |

| Disposals | (15,631 | ) |

| At 5 April 2025 | 272,102 |  |

| NET BOOK VALUE

| At 5 April 2025 | 272,102 |  |

| At 30 April 2024 | 255,837 |  |

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

| 5.4.25 |  | 30.4.24

£ | £ |

| Other debtors | 76,117 |  | 76,117 |  |

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

| 5.4.25 |  | 30.4.24

£ | £ |

| Other creditors | 1,836 |  | 1,596 |  |

The Dalk Partnership LLP (Registered number: SO304366)

Notes to the Financial Statements - continued

for the Period 1 May 2024 to 5 April 2025

7. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| 5.4.25 |  | 30.4.24

£ | £ |

| Amounts owed to members in respect of profits | 353,683 |  | 344,840 |  |

| Falling due within one year | 353,683 |  | 344,840 |  |

| Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.

| Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.

Chartered Accountants' Report to the Members

on the Unaudited Financial Statements of

The Dalk Partnership LLP

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of The Dalk Partnership LLP for the period ended 5 April 2025 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the members of The Dalk Partnership LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Dalk Partnership LLP and state those matters that we have agreed to state to the members of The Dalk Partnership LLP, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that The Dalk Partnership LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Dalk Partnership LLP. You consider that The Dalk Partnership LLP is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of The Dalk Partnership LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Key Professional Partnership Ltd

Unit 3

Morris Park

37 Rosyth Road

Glasgow

G5 0YE

Date: .............................................