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REGISTERED NUMBER: SO302842 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Johnston Robertson Business Consulting

LLP

Johnston Robertson Business Consulting

LLP (Registered number: SO302842)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Johnston Robertson Business Consulting

LLP (Registered number: SO302842)

Balance Sheet

31 March 2026

| 31.3.26 |  | 31.3.25

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 1,307 |  | 1,417 |  |

Cash at bank | 19,026 |  | 16,411 |  |

20,333 |  | 17,828 |  |

CREDITORS

Amounts falling due within one year | 5 | (954 | ) | (996 | ) |

NET CURRENT ASSETS | 19,379 |  | 16,832 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 19,379 |  | 16,832 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 19,379 |  | 16,832 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 19,379 |  | 16,832 |  |

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.

Johnston Robertson Business Consulting

LLP (Registered number: SO302842)

Balance Sheet - continued

31 March 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 7 July 2026 and were signed by:

Mrs L A Robertson - Designated member

Johnston Robertson Business Consulting

LLP (Registered number: SO302842)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Johnston Robertson Business Consulting LLP is a limited liability partnership domiciled in Scotland, registration number SO302842. The registered office is 30 Binniehill Road, Cumbernauld, North Lanarkshire, G68 9JJ.

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 represents the invoiced sales in respect of consultancy services, excluding value added tax. Sales are recognised at the point at which the service is complete.

| Provisions

| Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

| Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is

| determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | 1,307 |  | 1,417 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade creditors | 20 |  | 82 |  |

| Taxation and social security | 184 |  | 184 |  |

| Other creditors | 750 |  | 730 |  |

954 |  | 996 |  |