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REGISTERED NUMBER: SO306411 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD |

| 1 APRIL 2024 TO 31 DECEMBER 2024 |

| FOR |

| A B CARRUTHERS PROPERTY MAINTENANCE LLP |

A B CARRUTHERS PROPERTY MAINTENANCE LLP (REGISTERED NUMBER: SO306411)

CONTENTS OF THE FINANCIAL STATEMENTS

for the period 1 April 2024 to 31 December 2024

Page |

General Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

A B CARRUTHERS PROPERTY MAINTENANCE LLP

GENERAL INFORMATION

for the period 1 April 2024 to 31 December 2024

| DESIGNATED MEMBERS: | Mr T Carruthers

| Mr A B Carruthers

| Miss A B Carruthers

| REGISTERED OFFICE: | Devon River Riding Centre

| Howetoun, Fishcross

| Alloa

| Clackmannanshire

| FK10 3AN

| REGISTERED NUMBER: | SO306411 (Scotland)

| ACCOUNTANTS: | S&W Partners (Scotland) Limited

| Q Court

| 3 Quality Street

| Edinburgh

| EH4 5BP

A B CARRUTHERS PROPERTY MAINTENANCE LLP (REGISTERED NUMBER: SO306411)

BALANCE SHEET

31 December 2024

| 2024 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 114,747 |  |

CURRENT ASSETS

Debtors | 5 | 63,221 |  | 61,505 |  |

Cash at bank | 939 |  | 11,158 |  |

64,160 |  | 72,663 |  |

CREDITORS

Amounts falling due within one year | 6 | (6,583 | ) | (4,202 | ) |

NET CURRENT ASSETS | 57,577 |  | 68,461 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 57,577 |  | 183,208 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 7 | 57,577 |  | 183,208 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 7 | 57,577 |  | 183,208 |  |

Amounts due from members | 5 | (63,221 | ) | (58,697 | ) |

(5,644 | ) | 124,511 |  |

A B CARRUTHERS PROPERTY MAINTENANCE LLP (REGISTERED NUMBER: SO306411)

BALANCE SHEET - continued

31 December 2024

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 31 December 2024.

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 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 28 January 2026 and were signed by:

Mr T Carruthers - Designated member

A B CARRUTHERS PROPERTY MAINTENANCE LLP (REGISTERED NUMBER: SO306411)

NOTES TO THE FINANCIAL STATEMENTS

for the period 1 April 2024 to 31 December 2024

1. | STATUTORY INFORMATION

| A B Carruthers Property Maintenance 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.

| The accounts have been prepared on a break-up basis as trading ceased on 31 December 2024.

| The year end has been shorted from 31 March 2025 to 31 December 2024 as the LLP ceased to trade on 31 December 2024.

| TURNOVER

| Turnover is measured at the fair value of the consideration received or receivable, excluding value added tax in relation to the groundworks and maintenance of buildings.

| TANGIBLE FIXED ASSETS

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets at the following rates:

| Land - Nil

| Plant and machinery - 25% per annum on cost

| Motor vehicles - 20% per annum on cost

| Computer equipment - 25% per annum on cost

| The rates are calculated to write off the cost, less estimated residual value, of each asset on a systematic basis.

| At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

| If an impairment loss subsequently reverses, the carry amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

A B CARRUTHERS PROPERTY MAINTENANCE LLP (REGISTERED NUMBER: SO306411)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 April 2024 to 31 December 2024

2. | ACCOUNTING POLICIES - continued

| FINANCIAL INSTRUMENTS

| The LLP only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument subsequently at amortised cost.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| 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. | EMPLOYEES

| The average number of employees during the period was 1 (2024 - 1 ) .

A B CARRUTHERS PROPERTY MAINTENANCE LLP (REGISTERED NUMBER: SO306411)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the period 1 April 2024 to 31 December 2024

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| Land |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2024 | 68,642 |  | 66,722 |  | 151,799 |  | 2,615 |  | 289,778 |  |

| Disposals | (68,642 | ) | (66,722 | ) | (151,799 | ) | (2,615 | ) | (289,778 | ) |

| At 31 December 2024 | - |  | - |  | - |  | - |  | - |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 62,820 |  | 109,898 |  | 2,313 |  | 175,031 |  |

| Eliminated on disposal | - |  | (62,820 | ) | (109,898 | ) | (2,313 | ) | (175,031 | ) |

| At 31 December 2024 | - |  | - |  | - |  | - |  | - |  |

| NET BOOK VALUE

| At 31 December 2024 | - |  | - |  | - |  | - |  | - |  |

| At 31 March 2024 | 68,642 |  | 3,902 |  | 41,901 |  | 302 |  | 114,747 |  |

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

2024 | 2024 |

£ | £ |

| Trade debtors | - |  | 792 |  |

| Other debtors | 63,221 |  | 60,713 |  |

63,221 |  | 61,505 |  |

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

2024 | 2024 |

£ | £ |

| Trade creditors | - |  | 510 |  |

| Taxation and social security | 1,438 |  | 877 |  |

| Other creditors | 5,145 |  | 2,815 |  |

6,583 |  | 4,202 |  |

7. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

2024 | 2024 |

£ | £ |

| Amounts owed to members in respect of profits | 57,577 |  | 183,208 |  |

| Falling due within one year | 57,577 |  | 183,208 |  |

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