FIDUCIARY MANAGEMENT LLP

Company Registration Number
SO306463
(Scotland)

Registered office: Office 2/3, 2nd Floor 48 West George Street, Glasgow, G2 1BP, Scotland

Small Company Accounts

For the Year Ended 31 August 2025

This LLP was dormant throughout the accounting period

Prepared in accordance with the small companies regime
of the Companies Act 2006 and FRS 102

1

Dormant LLP Statement

For the year ended 31 August 2025, the company was entitled to exemption under section 480 of the Companies Act 2006 relating to dormant companies.

Designated Members' Statement

The designated members confirm that:

The LLP was dormant throughout the accounting period
No significant accounting transactions were undertaken by the LLP during the period
The LLP has prepared filleted accounts under the small companies regime

Definition of Dormant LLP
An LLP is dormant during a period in which no significant accounting transactions occur. For this purpose, the following are not regarded as significant accounting transactions:

The payment of fees to the Registrar of Companies
The payment of fees to professional advisors for the preparation of dormant accounts
The payment for the maintenance of a registered office

3

Balance sheet

As at 31 August 2025

	2025 £	2024 £
Current assets	98	98
Creditors: amounts falling due within one year	(10)	(10)
Net current assets (liabilities)	88	88
Total assets less current liabilities	88	88

Total net assets (liabilities)	88	88

Capital and reserves	88	88

4

Balance sheet continued

For the year ending 31 August 2025 the LLP was entitled to exemption 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 applicable to LLPs subject to the small LLPs regime.)

Designated Members' responsibilities:

The members have not required the LLP to obtain an audit of its accounts for the year in question in accordance with section 476;
The designated members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The accounts were approved by the Members and authorised for issue on 18 April 2026.

BROTHERS PARTNERS LLP
Designated Member

5

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

6

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the small companies regime of the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

7

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the year was: 0

8

Notes to the Financial Statements (continued)

4. Debtors

Debtors comprise amounts receivable at the balance sheet date.

	2025 £	2024 £
Trade and other debtors	98	98

9

Notes to the Financial Statements (continued)

5. Creditors: Amounts Falling Due Within One Year

Creditors due within one year comprise obligations falling due within twelve months of the balance sheet date.

	2025 £	2024 £
Trade and other creditors due within one year	(10)	(10)

10

Dormant Company Statement	3
Balance Sheet	4
Statement of Compliance	5
Notes to the Financial Statements	6-10

FIDUCIARY MANAGEMENT LLP

Small Company Accounts

FIDUCIARY MANAGEMENT LLP

Contents

FIDUCIARY MANAGEMENT LLP

Dormant LLP Statement

Designated Members' Statement

FIDUCIARY MANAGEMENT LLP

Balance sheet

FIDUCIARY MANAGEMENT LLP

Balance sheet continued

FIDUCIARY MANAGEMENT LLP

Notes to the Financial Statements

1. Accounting Policies

FIDUCIARY MANAGEMENT LLP

Notes to the Financial Statements (continued)

2. Basis of Preparation

FIDUCIARY MANAGEMENT LLP

Notes to the Financial Statements (continued)

3. Employee Information

FIDUCIARY MANAGEMENT LLP

Notes to the Financial Statements (continued)

4. Debtors

FIDUCIARY MANAGEMENT LLP

Notes to the Financial Statements (continued)

5. Creditors: Amounts Falling Due Within One Year