Whyte Sharp Independent LLP

Registered number: SO300196

	2026	2025
	£	£
Fixed assets	76,389	70,781

Current assets	71,301	43,446
Prepayments and accrued income	12,874	13,851
Creditors: Amounts Falling Due Within One Year	(2,781 )	(9,230 )

NET CURRENT ASSETS	81,394	48,067

TOTAL ASSETS LESS CURRENT LIABILITIES	157,783	118,848

Accruals and deferred income	(4,000 )	(3,120 )

NET ASSETS ATTRIBUTABLE TO MEMBERS	153,783	115,728


REPRESENTED BY:
Members' other interests	153,783	115,728

	153,783	115,728

TOTAL MEMBERS' INTERESTS
Members' other interests	153,783	115,728

	153,783	115,728

Notes

1. General Information

Whyte Sharp Independent LLP is a limited liability partnership, incorporated in Scotland, registered number SO300196 . The Registered Office is 104 South Street, St. Andrews, Fife, KY16 9QD.

2. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 5 (2025: 3)

For the 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 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

On behalf of the members

Kyle Watson

Designated Member

21/07/2026