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REGISTERED NUMBER: SO304467 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Energy Law Unlimited LLP

Energy Law Unlimited LLP (Registered number: SO304467)

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Energy Law Unlimited LLP

General Information

for the Year Ended 30 June 2025

| DESIGNATED MEMBERS: | L Williamson

| M A O'Dowd

| Ms D H Anderson

| REGISTERED OFFICE: | Ink Building

| 24 Douglas Street

| Glasgow

| G2 7NQ

| REGISTERED NUMBER: | SO304467 (Scotland)

| ACCOUNTANTS: | McLay McAlister & McGibbon LLP

| Chartered Accountants

| 145 St Vincent Street

| Glasgow

| G2 5JF

Energy Law Unlimited LLP (Registered number: SO304467)

Balance Sheet

30 June 2025

| 30.6.25 |  | 30.6.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 14,544 |  |

CURRENT ASSETS

Debtors | 5 | 381,600 |  | 434,026 |  |

Cash at bank and in hand | 188,745 |  | 475,416 |  |

570,345 |  | 909,442 |  |

CREDITORS

Amounts falling due within one year | 6 | (503,719 | ) | (652,789 | ) |

NET CURRENT ASSETS | 66,626 |  | 256,653 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 66,626 |  | 271,197 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (9,167 | ) |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 66,626 |  | 262,030 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 9 | 66,626 |  | 262,030 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 9 | 66,626 |  | 262,030 |  |

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.

Energy Law Unlimited LLP (Registered number: SO304467)

Balance Sheet - continued

30 June 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 4 February 2026 and were signed by:

M A O'Dowd - Designated member

Energy Law Unlimited LLP (Registered number: SO304467)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Energy Law Unlimited 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.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of four years.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 8 (2024 - 6 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 58,176 |  |

| AMORTISATION

| At 1 July 2024 | 43,632 |  |

| Charge for year | 14,544 |  |

| At 30 June 2025 | 58,176 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | 14,544 |  |

Energy Law Unlimited LLP (Registered number: SO304467)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 184,377 |  | 265,462 |  |

| Other debtors | 197,223 |  | 168,564 |  |

381,600 |  | 434,026 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans and overdrafts | 9,167 |  | 10,000 |  |

| Trade creditors | 112,381 |  | 112,000 |  |

| Taxation and social security | 51,361 |  | 89,363 |  |

| Other creditors | 330,810 |  | 441,426 |  |

503,719 |  | 652,789 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Bank loans | - |  | 9,167 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 30.6.25 |  | 30.6.24

£ | £ |

| Within one year | 29,662 |  | 17,736 |  |

| Between one and five years | 16,020 |  | 26,604 |  |

45,682 |  | 44,340 |  |

9. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| 30.6.25 |  | 30.6.24

£ | £ |

| Amounts owed to members in respect of profits | 66,626 |  | 262,030 |  |

| Falling due within one year | 66,626 |  | 262,030 |  |

| Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up.