Family Law Matters Scotland LLP

REGISTERED NUMBER: SO304462 (Scotland)

Report of the Members and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DESIGNATED MEMBERS:

Ms M A Cullen

Ms K Gailey

Miz Z Al-Nasser

REGISTERED OFFICE:

Suite 5/1, Queens House

19 St Vincent Place

Glasgow

G1 2DT

REGISTERED NUMBER:

SO304462 (Scotland)

ACCOUNTANTS:

Accountants Plus

Chartered Certified Accountants

Second Floor

Airbles House

270 Airbles Road

Motherwell

ML1 3AT

The members present their report with the financial statements of the LLP for the year ended 31 March 2026.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of lawyers.

DESIGNATED MEMBERS

The designated members during the year under review were:

Ms M A Cullen

Ms K Gailey

Miz Z Al-Nasser

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £238,492 (2025 - £275,856 profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:

Ms M A Cullen - Designated member

8 July 2026

TURNOVER

651,148

540,974

Administrative expenses

404,953

258,671

OPERATING PROFIT

4

246,195

282,303

Interest receivable and similar income

538

665

246,733

282,968

Interest payable and similar expenses

8,241

7,112

PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS' REMUNERATION
AND PROFIT SHARES AVAILABLE
FOR DISCRETIONARY DIVISION
AMONG MEMBERS

238,492

275,856

FIXED ASSETS

Tangible assets

5

5,779

6,187

CURRENT ASSETS

Stocks

28,000

10,204

Debtors

6

130,646

121,391

Cash at bank and in hand

68,462

111,399

227,108

242,994

CREDITORS

Amounts falling due within one year

7

39,352

49,904

NET CURRENT ASSETS

187,756

193,090

TOTAL ASSETS LESS CURRENT
LIABILITIES

193,535

199,277

CREDITORS

Amounts falling due after more than one
year

8

-

10,000

NET ASSETS ATTRIBUTABLE TO
MEMBERS

193,535

189,277

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

193,535

189,277

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

193,535

189,277

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 31 March 2026.

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 in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 8 July 2026 and were signed by:

Ms M A Cullen - Designated member

1.	STATUTORY INFORMATION

Family Law Matters Scotland LLP is registered in Scotland. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance and in accordance with the property

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 6 (2025 - 6 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.3.26

31.3.25

£

Depreciation - owned assets

1,713

1,906

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

66,769

Additions

1,305

At 31 March 2026

68,074

DEPRECIATION

At 1 April 2025

60,582

Charge for year

1,713

At 31 March 2026

62,295

NET BOOK VALUE

At 31 March 2026

5,779

At 31 March 2025

6,187

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

101,316

95,060

Other debtors

29,330

26,331

130,646

121,391

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Bank loans and overdrafts

10,000

Taxation and social security

17,180

18,775

Other creditors

12,172

21,129

39,352

49,904

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.26

31.3.25

£

Bank loans

-

10,000

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of winding up. There are no restrictions or limitations on the ability of the members to reduce the amount of 'Members' other interests'.