1 April 2025 false No description of principal activity Taxfiler 2024.6 SO302350 business:LimitedLiabilityPartnershipLLP 2025-04-01 2025-12-31 SO302350 2025-03-31 SO302350 2025-04-01 2025-12-31 SO302350 business:AuditExempt-NoAccountantsReport 2025-04-01 2025-12-31 SO302350 business:FilletedAccounts 2025-04-01 2025-12-31 SO302350 2025-12-31 SO302350 business:PartnerLLP1 2025-04-01 2025-12-31 SO302350 business:PartnerLLP2 2025-04-01 2025-12-31 SO302350 business:RegisteredOffice 2025-04-01 2025-12-31 SO302350 2025-03-31 SO302350 core:WithinOneYear 2025-12-31 SO302350 core:WithinOneYear 2025-03-31 SO302350 core:AfterOneYear 2025-12-31 SO302350 core:AfterOneYear 2025-03-31 SO302350 core:ShareCapital 2025-12-31 SO302350 core:ShareCapital 2025-03-31 SO302350 core:RetainedEarningsAccumulatedLosses 2025-12-31 SO302350 core:RetainedEarningsAccumulatedLosses 2025-03-31 SO302350 business:SmallEntities 2025-04-01 2025-12-31 SO302350 core:PlantMachinery 2025-04-01 2025-12-31 SO302350 core:MotorVehicles 2025-04-01 2025-12-31 SO302350 countries:Scotland 2025-04-01 2025-12-31 SO302350 core:PlantMachinery 2025-03-31 SO302350 core:MotorVehicles 2025-03-31 SO302350 core:PlantMachinery 2025-12-31 SO302350 core:MotorVehicles 2025-12-31 SO302350 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Registered No. SO302350 (Scotland)
Munro Enterprises LLp Unaudited accounts for the period from 1 April 2025 to 31 December 2025
Munro Enterprises LLp LLP Information for the period from 1 April 2025 to 31 December 2025
Designated members
Ms Susan Jane Harris
Mr William Alexander Hume Munro
Registered Number
SO302350 (Scotland)
Registered Office
Birch House Thorntonhall null Glasgow G74 5AD Scotland
- 2 -
Munro Enterprises LLp Statement of financial position as at 31 December 2025
31/12/2025
31/03/2025
Notes
£
£
Fixed assets
Tangible assets
3
-
34,137
Current assets
Cash at bank and in hand
108,051
57,796
Creditors: amounts falling due within one year
4
(195)
(546)
Net current assets
107,856
57,250
Total assets less current liabilities
107,856
91,387
Creditors: amounts falling due after more than one year
5
-
(1,828)
Net assets attributable to members
107,856
89,559
Represented by:
Loans and other debts due to members
6
(919,765)
(919,765)
Members' other interests
Members' capital classified as equity
536,834
536,834
Other reserves
490,787
472,490
1,027,621
1,009,324
107,856
89,559
Total members' interests
Loans and other debts due to members
(919,765)
(919,765)
Members' other interests
1,027,621
1,009,324
107,856
89,559
For the period ending 31 December 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (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 profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 4 June 2026.
Ms Susan Jane Harris Designated member Limited Liability Partnership Registration No. SO302350
- 3 -
Munro Enterprises LLp Notes to the Accounts for the period from 1 April 2025 to 31 December 2025
1
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% RBM
Motor vehicles
20% RBM
2
Statutory information
Munro Enterprises LLp is a limited liability partnership, incorporated in Scotland, registration number SO302350. Its registered office is Birch House, Thorntonhall null, Glasgow, G74 5AD, Scotland.
3
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2025
122,977
13,925
136,902
Disposals
(122,977)
(13,925)
(136,902)
At 31 December 2025
-
-
-
Depreciation
At 1 April 2025
95,970
6,795
102,765
On disposals
(95,970)
(6,795)
(102,765)
At 31 December 2025
-
-
-
Net book value
At 31 December 2025
-
-
-
At 31 March 2025
27,007
7,130
34,137
4
Creditors: amounts falling due within one year
31/12/2025
31/03/2025
£
£
Taxes and social security costs
-
51
Accruals
195
495
195
546
5
Creditors: amounts falling due after more than one year
31/12/2025
31/03/2025
£
£
Other creditors
-
1,828
- 4 -
Munro Enterprises LLp Notes to the Accounts for the period from 1 April 2025 to 31 December 2025
6
Loans and other debts due to members
31/12/2025
31/03/2025
£
£
Amounts due to members in respect of profits
(919,765)
(919,765)
Amounts falling due within one year
(919,765)
(919,765)
7
Average number of employees
During the period the average number of employees was 0 (31/03/2025: 0).
- 5 -