Company No: SO307100 (Scotland)

Contents

• Balance Sheet

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: