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Registered number: SO303278 HEART LAND (HIGHLAND) LLP FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
HEART LAND (HIGHLAND) LLP INFORMATION
Designated Members Mr A Lothian
Mr D A Gaughan
LLP registered number SO303278
Registered office 69 Dundee Road Broughty Ferry Dundee DD5 1NA
Accountants EQ Accountants Limited Chartered Accountants 14 City Quay Dundee DD1 3JA
HEART LAND (HIGHLAND) LLP CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 6
HEART LAND (HIGHLAND) LLP REGISTERED NUMBER: SO303278 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 581 |  | 775
Investment property |  |  | 209,420 |  | -
|  |  | 210,001 |  | 775
Current assets |  |  |  |  |
Stocks | 6 | 1,372,475 |  | 1,076,956 |
Debtors: amounts falling due within one year | 7 | 42,862 |  | 42,089 |
Bank and cash balances |  | 55,575 |  | 70,345 |
|  | 1,470,912 |  | 1,189,390 |
Creditors: amounts falling due within one year | 8 | (14,660) |  | (8,705) |
Net current assets |  |  | 1,456,252 |  | 1,180,685
Total assets less current liabilities |  |  | 1,666,253 |  | 1,181,460
Net assets |  |  | 1,666,253 |  | 1,181,460
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 9 |  | (1,153,984) |  | (1,130,993)
|  |  | (1,153,984) |  | (1,130,993)
Members' other interests |  |  |  |  |
Members' capital classified as equity |  | 2,820,237 |  | 2,312,453 |
|  |  | 2,820,237 |  | 2,312,453
|  |  | 1,666,253 |  | 1,181,460
Total members' interests |  |  |  |  |
Loans and other debts due to members | 9 |  | (1,153,984) |  | (1,130,993)
Members' other interests |  |  | 2,820,237 |  | 2,312,453
|  |  | 1,666,253 |  | 1,181,460
Page 1
HEART LAND (HIGHLAND) LLP REGISTERED NUMBER: SO303278 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime. The entity was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements. The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The entity has opted not to file the income statement in accordance with the provisions applicable to entities subject to the small LLPs regime. The financial statements were approved and authorised for issue by the members and were signed on their behalf on 27 January 2026.
Mr A Lothian
Designated member
The notes on pages 3 to 6 form part of these financial statements. Heart Land (Highland) LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of changes in equity. Page 2
HEART LAND (HIGHLAND) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Heart Land (Highland) LLP is a limited liability partnership, domiciled in Scotland with registration number SO303278. The registered office is 69 Dundee Road, Broughty Ferry, Dundee, DD5 1NA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Division and distribution of profits
A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period. An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making. The LLP divides profits automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in . In the event of the LLP making losses, the loss is recognised as a credit amount of 'Members' remuneration charged as an expense where it is automatically divided or as a debit within equity under 'Other reserves' if not divided automatically.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
HEART LAND (HIGHLAND) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.5 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. 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 impairment loss is recognised immediately in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Tangible fixed assets
|  | Motor vehicles
|  | £
| Cost or valuation |
| At 1 April 2024 | 7,750
| At 31 March 2025 | 7,750
| Depreciation |
| At 1 April 2024 | 6,975
| Charge for the year on owned assets | 194
| At 31 March 2025 | 7,169
| Net book value |
| At 31 March 2025 | 581
| At 31 March 2024 | 775
Page 4
HEART LAND (HIGHLAND) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| Additions at cost | 209,420
| At 31 March 2025 | 209,420
The 2025 valuations were made by the directors, on an open market value for existing use basis.
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Work in progress | 1,372,475 | 1,076,956
|  | 1,372,475 | 1,076,956
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 42,862 | 42,089
|  | 42,862 | 42,089
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 6,060 | 515
| Accruals and deferred income | 8,600 | 8,190
|  | 14,660 | 8,705
Page 5
HEART LAND (HIGHLAND) LLP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Loans and other debts due to members
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other amounts due to members | (1,153,984) | (1,130,993)
|  | (1,153,984) | (1,130,993)
| Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
Page 6