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REGISTERED NUMBER: SO302979 (Scotland)







Unaudited Financial Statements

for the Year Ended 31st August 2025

for

Intermediary (Scotland) LLP
Intermediary (Scotland) LLP (Registered number: SO302979)






Contents of the Financial Statements
for the Year Ended 31st August 2025




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Intermediary (Scotland) LLP

General Information
for the Year Ended 31st August 2025







DESIGNATED MEMBERS: Mr E S Gillies
Ms S M Holloway





REGISTERED OFFICE: Old Post House
24 High Street
Pittenweem
Edinburgh
Fife
KY10 2LA





REGISTERED NUMBER: SO302979 (Scotland)





ACCOUNTANTS: Dunkley's
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
United Kingdom
BS32 4JY
Page 1
Intermediary (Scotland) LLP (Registered number: SO302979)

Balance Sheet
31st August 2025

31.8.25 31.8.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 67,822 90,429

CURRENT ASSETS
Debtors 6,890 4,508
Cash at bank 23,306 12,886
30,196 17,394
CREDITORS
Amounts falling due within one year 5 1,080 420
NET CURRENT ASSETS 29,116 16,974
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO MEMBERS 96,938 107,403

LOANS AND OTHER DEBTS DUE TO MEMBERS 6 96,938 107,403

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 6 96,938 107,403
Amounts due from members (6,890 ) (4,508 )
90,048 102,895

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 31st August 2025.

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 27th May 2026 and were signed by:





Mr E S Gillies - Designated member

The notes form part of these financial statements

Page 2
Intermediary (Scotland) LLP (Registered number: SO302979)

Notes to the Financial Statements
for the Year Ended 31st August 2025

1. STATUTORY INFORMATION

Intermediary (Scotland) 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 net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance

3. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2024 - NIL).

4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1st September 2024
and 31st August 2025 108,515
DEPRECIATION
At 1st September 2024 18,086
Charge for year 22,607
At 31st August 2025 40,693
NET BOOK VALUE
At 31st August 2025 67,822
At 31st August 2024 90,429

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.25 31.8.24
£    £   
Accrued expenses 1,080 420

6. LOANS AND OTHER DEBTS DUE TO MEMBERS
31.8.25 31.8.24
£    £   
Amounts owed to members in respect of profits 96,938 107,403

Falling due within one year 96,938 107,403

All other creditors are payable prior to the repayment of loans and other debts due to members.

Page 3