Silverfin false true 31/03/2026 01/04/2025 31/03/2026 Comhairle Nan Eilean Siar 24/09/2007 Sgoiltean Ura Investments Limited 24/09/2007 12 May 2026 The LLP has been dormant in the year and there are currently no plans for any future business activity within the LLP. SO301546 2026-03-31 SO301546 bus:Director1 2026-03-31 SO301546 bus:Director2 2026-03-31 SO301546 core:Non-currentFinancialInstruments 2026-03-31 SO301546 core:Non-currentFinancialInstruments 2025-03-31 SO301546 2025-03-31 SO301546 core:CurrentFinancialInstruments 2026-03-31 SO301546 core:CurrentFinancialInstruments 2025-03-31 SO301546 2025-04-01 2026-03-31 SO301546 bus:FilletedAccounts 2025-04-01 2026-03-31 SO301546 bus:SmallEntities 2025-04-01 2026-03-31 SO301546 bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SO301546 bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 SO301546 bus:Director1 2025-04-01 2026-03-31 SO301546 bus:Director2 2025-04-01 2026-03-31 iso4217:GBP

Company No: SO301546 (Scotland)

# SGOILTEAN URA LLP

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH THE REGISTRAR

SGOILTEAN URA LLP

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026

Contents

SGOILTEAN URA LLP

## BALANCE SHEET

AS AT 31 MARCH 2026
SGOILTEAN URA LLP

## BALANCE SHEET (continued)

AS AT 31 MARCH 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Current assets |  |  |  |
Debtors |  |  |  |
- due after more than one year | 2 | 1,000 |  | 1,000
|  | 1,000 |  | 1,000
Net current assets |  | 1,000 |  | 1,000
Total assets less current liabilities |  | 1,000 |  | 1,000
Net assets attributable to members |  | 1,000 |  | 1,000
Represented by |  |  |  |
Members' other interests |  |  |  |
Members' capital classified as equity |  | 1,000 |  | 1,000
|  | 1,000 |  | 1,000
|  | 1,000 |  | 1,000
Total members' interests |  |  |  |
Amounts due from members (included in debtors) |  | (1,000) |  | (1,000)
Members' other interests |  | 1,000 |  | 1,000
|  | 0 |  | 0

Sgoiltean Ura LLP (registered number: SO301546) did not trade during the current or preceding financial year and has made neither profit nor loss, nor any other comprehensive income. For the financial year ending 31 March 2026 the LLP was entitled to exemption from audit under section 480 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

Members' responsibilities:

- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Sgoiltean Ura LLP (registered number: SO301546) were approved and authorised for issue by the Board of Directors on 12 May 2026. They were signed on its behalf by:

Comhairle Nan Eilean Siar Designated member |

SGOILTEAN URA LLP

## RECONCILIATION OF MEMBERS' INTERESTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026
SGOILTEAN URA LLP

## RECONCILIATION OF MEMBERS' INTERESTS (continued)

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026

| EQUITY Members' other interests | DEBT Loans and other debts due to members less any amounts due from members in debtors | Total members' interests
--- | --- | --- | ---
| Members' capital (classified as equity) | Other amounts | Total
| £ | £ | £
Amounts due from members |  | (1,000) |
Balance at 01 April 2024 | 1,000 | (1,000) | 0
Members' interest after result for the financial year | 1,000 | (1,000) | 0
Amounts due from members |  | (1,000) |
Balance at 31 March 2025 | 1,000 | (1,000) | 0
Members' interest after result for the financial year | 1,000 | (1,000) | 0
Amounts due from members |  | (1,000) |
Balance at 31 March 2026 | 1,000 | (1,000) | 0

There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests.

SGOILTEAN URA LLP

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026
SGOILTEAN URA LLP

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Sgoiltean Ura LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in Scotland. The address of the LLP's registered office is Comhairle Nan Eilean Siar Council Offices, Sandwick Road, Stornoway, HS1 2BW, Scotland, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to limited liability partnership/LLPs subject to the small limited liability partnership/LLPs regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).
The financial statements are presented in pounds sterling which is the functional currency of the LLP and rounded to the nearest £.

#### 2. Debtors

| 2026 |  | 2025
| £ |  | £
Debtors: amounts falling due within one year |  |  |
Other debtors | 0 |  | 0
Debtors: amounts falling due after more than one year |  |  |
Other debtors | 1,000 |  | 1,000

#### 3. Ultimate controlling party

Parent Company:

Comhairle Nan Eilean Siar
Comhairle Nan Eilean Siar, Sandwick Road, Stornoway, HS1 2BW