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REGISTERED NUMBER: SO303823 (Scotland)

Financial Statements For The Year Ended 31 March 2026

for

Stirling & Gilmour LLP

| Stirling & Gilmour LLP (Registered number: SO303823) |

Contents of the Financial Statements

For The Year Ended 31 March 2026

Page |

| General Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Stirling & Gilmour LLP |

General Information

For The Year Ended 31 March 2026

| DESIGNATED MEMBERS: | W K L Brownlie

| W D Robertson

| C J Weir

| K J Ritchie

| REGISTERED OFFICE: | 24 Gilmour Street

| Alexandria

| West Dunbartonshire

| G83 0DB

| REGISTERED NUMBER: | SO303823 (Scotland)

| ACCOUNTANTS: | Robb Ferguson Chartered Accountants

| Regent Court

| 70 West Regent Street

| Glasgow

| G2 2QZ

| Stirling & Gilmour LLP (Registered number: SO303823) |

Abridged Statement of Financial Position

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 17,443 |  | 15,554 |  |

CURRENT ASSETS

Debtors | 391,255 |  | 342,972 |  |

Cash at bank and in hand | 6,304,537 |  | 4,981,214 |  |

6,695,792 |  | 5,324,186 |  |

CREDITORS

Amounts falling due within one year | 6,057,629 |  | 4,803,841 |  |

NET CURRENT ASSETS | 638,163 |  | 520,345 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 655,606 |  | 535,899 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 5 | 655,606 |  | 535,899 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 5 | 655,606 |  | 535,899 |  |

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.

| Stirling & Gilmour LLP (Registered number: SO303823) |

Abridged Statement of Financial Position - 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.

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 22 July 2026 and were signed by:

W D Robertson - Designated member

| Stirling & Gilmour LLP (Registered number: SO303823) |

Notes to the Financial Statements

For The Year Ended 31 March 2026

1. | STATUTORY INFORMATION

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

| The presentation currency of the financial statements is the Pound Sterling (£).

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 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.

| Property and alterations | - | Over 15 years

| Fixtures and fittings | - | 20% on cost and 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33.33% on cost

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 15 (2025 - 14 ) .

| Stirling & Gilmour LLP (Registered number: SO303823) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2026

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2025 | 226,305 |  |

| Additions | 7,742 |  |

| At 31 March 2026 | 234,047 |  |

| DEPRECIATION

| At 1 April 2025 | 210,751 |  |

| Charge for year | 5,853 |  |

| At 31 March 2026 | 216,604 |  |

| NET BOOK VALUE

| At 31 March 2026 | 17,443 |  |

| At 31 March 2025 | 15,554 |  |

5. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

2026 | 2025 |

£ | £ |

| Amounts owed to members in respect of profits | 655,606 |  | 535,899 |  |

| Falling due within one year | 655,606 |  | 535,899 |  |

| In the case of an insolvent winding up the members will rank ‘pari passu’ with other unsecured creditors of the LLP.