BUSINESS PARTNERSHIP LIMITED


Directors	ARCHIBALD, George
	BARBOUR, Keith Mcdonald, Mr.
	HOGG, David Forbes
	MILLER, Catriona Margaret Binnie
	OSOWSKA, Renata, Mrs.
	WITNEY, Richard Lewis


Company Secretary	MOUAWAD, Raghid, Mr.


Registered Address	The Fisherrow Centre ,
	South Street
	Musselburgh
	EH21 6AT


Registered Number	SC094490 (Scotland)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investments	4		100		100
			100		100
Current assets
Debtors	5	29,302		28,112
Cash at bank and on hand		82,441		210,214
		111,743		238,326
Creditors amounts falling due within one year	6	(66,686)		(175,562)
Net current assets (liabilities)			45,057		62,764
Total assets less current liabilities			45,157		62,864
Net assets			45,157		62,864
Capital and reserves
Profit and loss account			45,157		62,864
Reserves			45,157		62,864

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 9 June 2026, and are signed on its behalf by:

BARBOUR, Keith Mcdonald, Mr.
Director
Registered Company No. SC094490

BUSINESS PARTNERSHIP LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by guarantee and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Fixtures and fittings	-	5
Office Equipment	33	-

	Investments
	Investments in subsidiaries are recognised at cost.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	15		15

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 25	21,853
	At 31 March 26	21,853
	Depreciation and impairment
	At 01 April 25	21,853
	At 31 March 26	21,853
	Net book value
	At 31 March 26	-
	At 31 March 25	-

4.	Fixed asset investments

		Total
		£
	Cost or valuation
	At 01 April 25	100
	At 31 March 26	100
	Net book value
	At 31 March 26	100
	At 31 March 25	100

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	28,530	26,484
Other debtors	772	1,628
Total	29,302	28,112

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	200	680
Bank borrowings and overdrafts	849	-
Taxation and social security	20,191	32,454
Other creditors	-	2,092
Accrued liabilities and deferred income	45,446	140,336
Total	66,686	175,562