Silverfin false true 31/03/2026 01/04/2025 31/03/2026 Square And Crescent Group Limited 14/12/2020 Westrie Limited 14/12/2020 06 July 2026 The principal activity of the LLP during the financial period was that of a property investment vehicle, however the trade had not yet commenced at the end of the financial year. SO307100 2026-03-31 SO307100 bus:Director1 2026-03-31 SO307100 bus:Director2 2026-03-31 SO307100 2025-03-31 SO307100 2025-04-01 2026-03-31 SO307100 bus:FilletedAccounts 2025-04-01 2026-03-31 SO307100 bus:SmallEntities 2025-04-01 2026-03-31 SO307100 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SO307100 bus:EntityHasNeverTraded 2025-04-01 2026-03-31 SO307100 bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 SO307100 bus:Director1 2025-04-01 2026-03-31 SO307100 bus:Director2 2025-04-01 2026-03-31 iso4217:GBP

Company No: SO307100 (Scotland)

# HPL DEVELOPMENT LLP

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH THE REGISTRAR

HPL DEVELOPMENT LLP

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026

Contents

HPL DEVELOPMENT LLP

## BALANCE SHEET

AS AT 31 MARCH 2026
HPL DEVELOPMENT LLP

## BALANCE SHEET (continued)

AS AT 31 MARCH 2026

|  | 2026 |  | 2025
|  | £ |  | £
Net current assets |  | 0 |  | 0
Total assets less current liabilities |  | 0 |  | 0
Net assets attributable to members |  | 0 |  | 0

HPL Development LLP (registered number: SO307100) did not trade during the current or preceding financial year and has made neither profit nor loss, nor any other comprehensive income. For the financial year ending 31 March 2026 the LLP was entitled to exemption from audit under section 480 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 Profit and Loss Account has not been delivered.

HPL Development LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity.

The financial statements of HPL Development LLP (registered number: SO307100) were approved and authorised for issue by the members on 06 July 2026. They were signed on its behalf by:

Square And Crescent Group Limited Designated member |