Glen Drummond FA LLP

Glen Drummond FA LLP Accountants' Report For the year ended 31 December 2025
As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2025 and you consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us. .................................................... Glen Drummond FA LLP 12 Carron Place Kelvin Industrial Estate East Kilbride G75 0YL 25 September 2026 1

Glen Drummond FA LLP
Accountants' Report
For the year ended 31 December 2025

As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2025 and you consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

....................................................

Glen Drummond FA LLP
12 Carron Place
Kelvin Industrial Estate
East Kilbride
G75 0YL
25 September 2026

Glen Drummond FA LLP
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	70,320	70,320
Tangible fixed assets	4	67,667	67,833
		137,987	138,153
Current assets
Debtors	5	95,543	78,018
Cash at bank and in hand		17,970	15,340
		113,513	93,358
Creditors: amount falling due within one year	6	(171,874)	(197,723)
Net current assets		(58,361)	(104,365)

Total assets less current liabilities		79,626	33,788
Net assets		79,626	33,788

Represented by:
Amounts due from members		(48,899)	(40,637)
Members' other interest
Members' capital		20,000	0
Other reserves		108,525	74,425
		128,525	74,425
		79,626	33,788

Total members' interests
Amounts due from members		(48,899)	(40,637)
Members' other interests		128,525	74,425
		79,626	33,788

For the year ending 31 December 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions applicable to LLPs subject to the small LLPs regime.The LLP has opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account under section 444(1) of the Companies Act 2006

These accounts were approved by the members and signed on their behalf by:

.............................................................................
Julie Ann Duff
Designated Member
Date approved by the members: 25 September 2026

Glen Drummond FA LLP
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

Glen Drummond FA LLP is a limited liability partnership, registered in Scotland, registration number SO304792, registration address 12 Carron Place, Kelvin Industrial Estate, East Kilbride, Scotland, G75 0YL.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment	33% Straight Line
Fixtures and Fittings	15% Straight Line

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 January 2025	111,340	111,340
Additions	-	-
Disposals	-	-
At 31 December 2025	111,340	111,340
Amortisation
At 01 January 2025	41,020	41,020
Charge for year	-	-
On disposals	-	-
At 31 December 2025	41,020	41,020
Net book values
At 31 December 2025	70,320	70,320
At 31 December 2024	70,320	70,320

Tangible fixed assets

Cost or valuation	Land and Buildings	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 January 2025	67,500	833	17,952	86,285
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 December 2025	67,500	833	17,952	86,285
Depreciation
At 01 January 2025	-	500	17,952	18,452
Charge for year	-	166	-	166
On disposals	-	-	-	-
At 31 December 2025	-	666	17,952	18,618
Net book values
Closing balance as at 31 December 2025	67,500	167	-	67,667
Opening balance as at 01 January 2025	67,500	333	-	67,833

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	92,881	71,151
Other Debtors	2,662	1,929
VAT	0	4,938
	95,543	78,018

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	0	740
Bank Loans & Overdrafts	0	3,682
PAYE & Social Security	380	218
Accrued Expenses	251	251
Payments Received on Account	167,683	192,740
Pension creditor	133	92
VAT	3,427	0
	171,874	197,723