FRS102 1A Filleted LLP


Registered number:						SO300397
.....1st Call Locksmiths (edinburgh) Llp

Balance sheet
as at 5 April 2026

		5 Apr 26		5 Apr 25
	Note	£	£	£	£
Fixed assets
Tangible assets	4	14,458		18,094
			14,458		18,094
Current assets
Stocks		1,000		1,000
Debtors		32,492		12,647
Cash at bank and in hand		19,486		27,043
			52,978		40,690
Net current assets			52,978		40,690
Total assets less current liabilities			67,436		58,784
Creditors: Amounts falling due after more than one year			(7,959)		(11,690)
NET ASSETS ATTRIBUTABLE TO MEMBERS			59,477		47,094

Represented by:
Loans and other debts due to members
Members' capital classified as a liability			25,653		6,885
			25,653		6,885

Members' other interests
Members' capital classified as equity			33,824		40,209
			33,824		40,209

			59,477		47,094

Members' total interests
Amounts due from members			(31,945)		(13,270)
Loans and other debts due to members			25,653		6,885
Members' other interests			33,824		40,209
			27,532		33,824


1


	Registered number:		SO300397
	.....1st Call Locksmiths (edinburgh) Llp

	Balance sheet - continued
	as at 5 April 2026

	The LLP was 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 relating to small LLPs for the year ended 5 April 2026.

	The members acknowledge their responsibilities to comply with the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 in respect to accounting records and the preparation of financial statements.

	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 Profit and loss account has not been delivered to the Registrar.

	These financial statements were approved by the members and authorised for issue on 16 July 2026 and signed on their behalf by:

	Mr R Watt, Designated Member
	16 July 2026

	2


.....1st Call Locksmiths (edinburgh) Llp

Notes to the financial statements
for the year ended 5 April 2026


1	General information

	.....1st Call Locksmiths (edinburgh) Llp is a limited liability partnership registered in Scotland. Its registered number is SO300397. Its registered office is 19 Brunstane Gardens, Penicuik, Midlothian, EH26 9AA.

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 and the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. The financial statements have been prepared under the historic cost convention.

	Going concern
	In preparing these financial statements, the members have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the LLP’s ability to continue as a going concern. In making this assessment, the members take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

	The members consider that the LLP has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

	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 or, if held under a finance lease, over the lease term, whichever is the shorter.

	Plant and machinery etc.:
	F&F	-	25% reducing balance
	Motor Vehicke	-	20% reducing balance

	Stocks
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3	Average number of employees

	During the year the average number of employees was Nil (2025 - Nil).

3


.....1st Call Locksmiths (edinburgh) Llp

Notes to the financial statements - continued
for the year ended 5 April 2026

4	Tangible fixed assets

		Plant and machinery etc.
		£
	Cost
	At 6 April 2025	22,617
	At 5 April 2026	22,617

	Depreciation
	At 6 April 2025	4,523
	Charge for year	3,636
	At 5 April 2026	8,159

	Net book value
	At 5 April 2026	14,458

	At 5 April 2025	18,094


4


	Registered number:	SO300397

	Annual report and unaudited financial statements
	for the year ended 5 April 2026
	for
	.....1st Call Locksmiths (edinburgh) Llp


	Pages for filing with the Registrar