REGISTERED NUMBER: SO305564 (Scotland)

FERAL ARTS LLP

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Ms K Boyle

Ms J T Smith

REGISTERED OFFICE:

53 Lesmuir Drive

Glasgow

G14 0EG

REGISTERED NUMBER:

SO305564 (Scotland)

ACCOUNTANTS:

Benham Conway & Co

16 Royal Crescent

Glasgow

G3 7SL

CURRENT ASSETS

Cash at bank

18,160

12,176

CREDITORS

Amounts falling due within one year

4

13,454

960

NET CURRENT ASSETS

4,706

11,216

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

4,706

11,216

LOANS AND OTHER DEBTS DUE TO MEMBERS

5

4,506

11,016

MEMBERS' OTHER INTERESTS

Capital accounts

200

200

4,706

11,216

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

5

4,506

11,016

Members' other interests

200

200

4,706

11,216

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 31 March 2026.

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 11 May 2026 and were signed by:

Ms K Boyle - Designated member

1.	STATUTORY INFORMATION

Feral Arts 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 represents the net invoiced sales of services, excluding value added tax.

Members' interests

A member's share in the profit or loss for the year is accounted for as an allocation. Unallocated profits and losses are included within "other reserves".

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2025 - NIL).

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

13,454

960

5.

LOANS AND OTHER DEBTS DUE TO MEMBERS

31.3.26

31.3.25

£

£

Amounts owed to members in respect of profits

4,506

11,016

Falling due within one year

4,506

11,016

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