Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SO306315 Mrs Elizabeth St John Mr Miles Hutchinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SO306315 2025-03-31 SO306315 2026-03-31 SO306315 2025-04-01 2026-03-31 SO306315 frs-core:Non-currentFinancialInstruments 2026-03-31 SO306315 frs-bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 SO306315 frs-bus:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 SO306315 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SO306315 frs-bus:SmallEntities 2025-04-01 2026-03-31 SO306315 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SO306315 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SO306315 frs-countries:Scotland 2025-04-01 2026-03-31 SO306315 frs-bus:PartnerLLP1 2025-04-01 2026-03-31 SO306315 frs-bus:PartnerLLP2 2025-04-01 2026-03-31 SO306315 2024-03-31 SO306315 2025-03-31 SO306315 2024-04-01 2025-03-31 SO306315 frs-core:Non-currentFinancialInstruments 2025-03-31
Registered number: SO306315
Spittal Farm Partners LLP
Financial Statements
For The Year Ended 31 March 2026
Henderson Kildavaig
109/14 Swanston Road
Edinburgh
EH10 7DS
Spittal Farm Partners LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3

Page 1
Spittal Farm Partners LLP
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SO306315

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 33,038 |  | 33,038 |
Debtors | 5 | 12,408 |  | 11,758 |
Cash at bank and in hand |  | 1,549 |  | 1,549 |
|  | 46,995 |  | 46,345 |
Creditors: Amounts Falling Due Within One Year | 6 | (5,550 ) |  | (6,000 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 41,445 |  | 40,345
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 41,445 |  | 40,345
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (41,443 ) |  | (40,343 )
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 2 |  | 2
REPRESENTED BY:
Equity
Members' other interests
Members' capital |  | 2 |  | 2 |
|  |  | 2 |  | 2
TOTAL MEMBERS' INTEREST
Amounts due from members |  |  | (12,406) |  | (11,756)
Members' other interests |  |  | 2 |  | 2
|  |  | (12,404) |  | (11,754)

Page 1
Page 2
Spittal Farm Partners LLP
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 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.)
The 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 LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members

Mrs Elizabeth St John Designated Member
26 May 2026

The notes on page 3 form part of these financial statements.
Page 2
Page 3
Spittal Farm Partners LLP
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Spittal Farm Partners LLP is a limited liability partnership, incorporated in Scotland, registered number SO306315 . The Registered Office is Swinburn House, Skirling, Biggar, ML12 6HB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 3 (2025: 3)
3 3
4. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | 33,038 |  | 33,038

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 12,408 |  | 11,758

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 5,550 |  | 6,000

7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 41,443 |  | 40,343

Page 3