Clyde Blowers Capital IM LLP

	Page
Balance Sheet	1—2
Reconciliation of Members' Interests	3—4
Notes to the Financial Statements	4—5

Registered number: SO301657

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,342		2,185
Investments	5		1		1

			1,343		2,186
CURRENT ASSETS
Debtors	6	120,512		137,034
Cash at bank and in hand		-		5,568

		120,512		142,602
Creditors: Amounts Falling Due Within One Year	7	(88,898 )		(137,756 )

NET CURRENT ASSETS (LIABILITIES)			31,614		4,846

TOTAL ASSETS LESS CURRENT LIABILITIES			32,957		7,032

NET ASSETS ATTRIBUTABLE TO MEMBERS			32,957		7,032

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		22,957		-

			22,957		-

Equity
Members' other interests
Members' capital		10,000		137,758
Other reserves		-		(130,726)

			10,000		7,032

			32,957		7,032

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			22,957		-
Members' other interests			10,000		7,032

			32,957		7,032

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Clyde Blowers Capital IM LLP

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 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 and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr J A McColl OBE

Designated Member

27 April 2026

The notes on pages 4 to 5 form part of these financial statements.

	EQUITY			DEBT
	Members' other interests			Loans and other debts due to members less any amounts due from members in debtors
	Members'Capital classified as Equity	Other Reserves	Total Equity	Other amounts	Total members' interest
	£	£	£	£	£
Balance at 1 January 2024	137,758	(107,746 )	30,012	-	30,012
Profit/(loss) for the financial year available for discretionary division among members	-	(22,980 )	(22,980 )	-	(22,980 )

Members' interests after profit/(loss) for the year	137,758	(130,726)	7,032	-	7,032

As at 31 December 2024 and 1 January 2025	137,758	(130,726)	7,032	-	7,032

Profit/(loss) for the financial year available for discretionary division among members	-	22,957	22,957	-	22,957

Members' interests after profit/(loss) for the year	137,758	(107,769)	29,989	-	29,989
Other divisions of profits (losses)	-	(22,957)	(22,957)	22,957	-
Introduced by members	-	-	-	-	-
Other Movements	(127,758)	130,726	2,968	-	2,968

Amounts due to members	-	-	-	22,957	-

As at 31 December 2025	10,000	-	10,000	22,957	32,957

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Clyde Blowers Capital IM LLP

Notes to the Financial Statements

For The Year Ended 31 December 2025

1. General Information

Clyde Blowers Capital IM LLP is a limited liability partnership, incorporated in Scotland, registered number SO301657 . The Registered Office is Redwood House, 5 Redwood Crescent, Peel Park, East Kilbride, Glasgow, G74 5PA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	10 years
Computer Equipment	3 years

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 3 (2024: 1)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	217,433	9,993	227,426

As at 31 December 2025	217,433	9,993	227,426

Depreciation
As at 1 January 2025	215,248	9,993	225,241
Provided during the period	843	-	843

As at 31 December 2025	216,091	9,993	226,084

...CONTINUED

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Clyde Blowers Capital IM LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	1,342	-	1,342

As at 1 January 2025	2,185	-	2,185

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 January 2025	1

As at 31 December 2025	1

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	1

As at 1 January 2025	1

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	10,179	4,105
Other debtors (1)	106,228	-
Other debtors (3)	4,105	-
Amounts due from members	-	132,929

	120,512	137,034

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	8,699	8,733
VAT	7,266	7,290
Other creditors	-	103,233
Other creditors (1)	29,521	-
Other creditors (2)	24,912	-
Accruals and deferred income	18,500	18,500

	88,898	137,756

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