IRIS Accounts Production v26.1.10.61 SO303225 designated member 1.4.25 31.3.26 31.3.26 0 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SO303225 2025-03-31 SO303225 2026-03-31 SO303225 2025-04-01 2026-03-31 SO303225 2024-03-31 SO303225 2024-04-01 2025-03-31 SO303225 2025-03-31 SO303225 ns15:Scotland 2025-04-01 2026-03-31 SO303225 ns14:PoundSterling 2025-04-01 2026-03-31 SO303225 ns10:PartnerLLP1 2025-04-01 2026-03-31 SO303225 ns10:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 SO303225 ns10:SmallEntities 2025-04-01 2026-03-31 SO303225 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SO303225 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SO303225 ns10:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 SO303225 ns10:FullAccounts 2025-04-01 2026-03-31 SO303225 ns10:PartnerLLP2 2025-04-01 2026-03-31 SO303225 ns10:RegisteredOffice 2025-04-01 2026-03-31 SO303225 ns5:CurrentFinancialInstruments 2026-03-31 SO303225 ns5:CurrentFinancialInstruments 2025-03-31 SO303225 ns5:OtherRelatedParties 2025-03-31 SO303225 ns5:OtherRelatedParties 2025-04-01 2026-03-31 SO303225 ns5:OtherRelatedParties 2026-03-31

REGISTERED NUMBER: SO303225 (Scotland)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| Bower Investments LLP |

| Bower Investments LLP (Registered number: SO303225) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| General Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Bower Investments LLP |

General Information

for the Year Ended 31 March 2026

| DESIGNATED MEMBERS: | G A Ball

| Mrs M Ball

| REGISTERED OFFICE: | Princes Exchange

| 1 Earl Grey Street

| Edinburgh

| EH3 9EE

| REGISTERED NUMBER: | SO303225 (Scotland)

| ACCOUNTANTS: | Whitelaw Wells

| 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| SOLICITORS: | Dickson Minto WS

| 16 Charlotte Square

| Edinburgh

| EH2 4DF

| Bower Investments LLP (Registered number: SO303225) |

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 47,315 |  | 69,303 |  |

CURRENT ASSETS

Debtors | 121,053 |  | 119,628 |  |

CREDITORS

Amounts falling due within one year | 5 | 2,040 |  | 2,060 |  |

NET CURRENT ASSETS | 119,013 |  | 117,568 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 166,328 |  | 186,871 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 166,328 |  | 186,871 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 166,328 |  | 186,871 |  |

Amounts due from members | (121,053 | ) | (119,628 | ) |

45,275 |  | 67,243 |  |

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.

| Bower Investments LLP (Registered number: SO303225) |

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 13 July 2026 and were signed by:

G A Ball - Designated member

| Bower Investments LLP (Registered number: SO303225) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Bower Investments LLP is registered in Scotland. The LLP's registered number and registered office address can be found on the General Information page.

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.

| Financial instruments

| Financial instruments comprise financial assets and financial liabilities which are recognised when the company become a party to the contractual provisions of the instrument. Financial instruments are classified as "basic" in accordance with FRS 102 and are accounted for at amortised cost using the effective interest method. The effective interest rate is the rate that exactly discounts estimated future cash flows over the life of the financial assets or liability to the net carrying amount on initial recognition. Discounting is not applied to short-term receivables and payables, where the effect is immaterial.

| Fixed asset investments

| Fixed asset investments are shown at their fair value. Any surplus or deficit arising from changes in fair value are recognised in the profit and loss account for the year.

| Taxation

| The taxation payable on the partnership profits is the personal liability of the members during the year and consequently neither taxation nor related deferred taxation is accounted for in the financial statements. Amounts retained for tax are treated in the same way as other profits and are so included in "Loans and other debts due to members" or "Members' interests" depending on whether or not division of profit has occurred.

3. | EMPLOYEE INFORMATION

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

4. | FIXED ASSET INVESTMENTS

| Bower Investments LLP (Registered number: SO303225) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

| Loan to

| participating

| LLP

£ |

| At 1 April 2025 | 69,303 |  |

| New in year | (21,988 | ) |

| At 31 March 2026 | 47,315 |  |

| The LLP has a 25% interest in Merlin Finance LLP.

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

2026 | 2025 |

£ | £ |

| Other creditors | 2,040 |  | 2,060 |  |