Spittal Farm Partners LLP

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

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.

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)

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

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