Limited Liability Partnership registration number SO301670 (Scotland)
ARCADE DEVELOPMENTS STIRLING LLP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
ARCADE DEVELOPMENTS STIRLING LLP
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
ARCADE DEVELOPMENTS STIRLING LLP
BALANCE SHEET
AS AT 30 MARCH 2025
30 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
47,987
53,842
Investment property
4
3,000,000
3,000,000
3,047,987
3,053,842
Current assets
Debtors
5
1,739,995
1,714,148
Cash at bank and in hand
10,396
13,861
1,750,391
1,728,009
Creditors: amounts falling due within one year
6
(528,545)
(475,954)
Net current assets
1,221,846
1,252,055
Total assets less current liabilities
4,269,833
4,305,897
Creditors: amounts falling due after more than one year
7
(1,078,291)
(1,144,507)
Net assets attributable to members
3,191,542
3,161,390
Represented by:
Loans and other debts due to members within one year
Amounts due in respect of profits
3,534,560
3,473,843
Members' other interests
Revaluation reserve
(371,826)
(371,826)
Other reserves classified as equity
28,808
59,373
3,191,542
3,161,390
ARCADE DEVELOPMENTS STIRLING LLP
BALANCE SHEET (CONTINUED)
AS AT 30 MARCH 2025
30 March 2025
- 2 -

For the financial year ended 30 March 2025 the limited liability partnership 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 relating to small limited liability partnerships.

The members acknowledge their responsibilities for complying with the requirements of the Act as applied to limited liability partnerships with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime.

T he members of the limited liability partnership have elected not to include a copy of the profit and loss account within the financial statements.

The financial statements were approved by the members and authorised for issue on 15 January 2026 and are signed on their behalf by:
15 January 2026
K B Moore
Designated member
Limited Liability Partnership registration number SO301670 (Scotland)
ARCADE DEVELOPMENTS STIRLING LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2025
- 3 -
1
Accounting policies
Limited liability partnership information

Arcade Developments Stirling LLP is a limited liability partnership incorporated in Scotland. The registered office is 6th Floor, Gordon Chambers, 90 Mitchell Street, Glasgow, Lanarkshire, Scotland, G1 3NQ.

The limited liability partnership's principal activities are disclosed in the Members' Report.

1.1
Basis of preparation

These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" issued in December 2021, together with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the limited liability partnership. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
10% on a reducing balance basis
Fixtures and fittings
15% on a reducing balance basis
Computers
20% on a reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

2
Employees

The average number of persons (excluding members) employed by the partnership during the year was:

2025
2024
Number
Number
Total
1
2
ARCADE DEVELOPMENTS STIRLING LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
- 4 -
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 31 March 2024 and 30 March 2025
230,201
67,423
2,069
299,693
Depreciation and impairment
At 31 March 2024
185,774
58,009
2,068
245,851
Depreciation charged in the year
4,443
1,412
-
5,855
At 30 March 2025
190,217
59,421
2,068
251,706
Carrying amount
At 30 March 2025
39,984
8,002
1
47,987
At 30 March 2024
44,427
9,414
1
53,842
4
Investment property
2025
£
Fair value
At 31 March 2024 and 30 March 2025
3,000,000

The investment property was revalued by DM Hall Chartered Surveyors.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
10,253
11,715
Other debtors
1,729,742
1,702,433
1,739,995
1,714,148
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
154,146
154,146
Trade creditors
68,662
28,544
Taxation and social security
45,491
47,810
Other creditors
260,246
245,454
528,545
475,954
ARCADE DEVELOPMENTS STIRLING LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2025
- 5 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,078,291
1,144,507

The bank loan is secured by a bond and floating charge over the assets of the company together with a personal guarantee by the director.

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