Company No: OC351689 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	4	10,451		7,557
		10,451		7,557
Current assets
Debtors	5	429,761		137,153
Investments	6	398,056		188,409
Cash at bank and in hand	7	393,922		281,444
		1,221,739		607,006
Creditors: amounts falling due within one year	8	( 249,665)		( 115,573)
Net current assets		972,074		491,433
Total assets less current liabilities		982,525		498,990
Net assets attributable to members		982,525		498,990
Represented by
Loans and other debts due to members within one year
Other amounts		970,525		486,990
		970,525		486,990
Members' other interests
Members' capital classified as equity		12,000		12,000
		12,000		12,000
		982,525		498,990
Total members' interests
Loans and other debts due to members		970,525		486,990
Members' other interests		12,000		12,000
		982,525		498,990

For the financial 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.

Members' responsibilities:

• The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime and a copy of the Statement of Comprehensive Income has not been delivered.

The financial statements of Cairn Financial Advisers LLP (registered number: OC351689) were approved and authorised for issue by the members. They were signed on its behalf by:

Liam Francis Murray Designated member

James Donald Bewley Caithie Designated member

20 July 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Cairn Financial Advisers LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is 9th Floor 107 Cheapside, London, EC2V 6DN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).

The financial statements are presented in pounds sterling which is the functional currency of the LLP and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment	3 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Comprehensive Income as described below.

Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Provisions

Provisions are recognised when the LLP has a present obligation (legal or constructive) as a result of a past event, it is probable that the LLP will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the LLP during the year	8		6

3. Members' remuneration

Profits are shared among the members in accordance with agreed profit sharing arrangements. Members are required to make their own provision for pensions from their profit shares.

	2026		2025
	Number		Number
Average number of members during the financial year	4		4

4. Tangible assets

	Office equipment		Computer equipment		Total
	£		£		£
Cost
At 01 April 2025	36,842		59,337		96,179
Additions	0		10,376		10,376
At 31 March 2026	36,842		69,713		106,555
Accumulated depreciation
At 01 April 2025	36,842		51,780		88,622
Charge for the financial year	0		7,482		7,482
At 31 March 2026	36,842		59,262		96,104
Net book value
At 31 March 2026	0		10,451		10,451
At 31 March 2025	0		7,557		7,557

5. Debtors

	2026		2025
	£		£
Trade debtors	380,169		87,957
Other debtors	49,592		49,196
	429,761		137,153

6. Current asset investments

	2026		2025
	£		£
Other investments – at cost less impairment	398,056		188,409

7. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	386,525		124,890
Short-term deposits	7,397		156,554
	393,922		281,444

8. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	66,826		30,189
Other taxation and social security	107,392		75,362
Other creditors	75,447		10,022
	249,665		115,573