REGISTERED NUMBER: SO301682 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Fraser Architecture LLP

Page

Balance Sheet

1

Chartered Accountants' Report

2

FIXED ASSETS

13,005

17,352

CURRENT ASSETS

53,141

117,393

PREPAYMENTS AND ACCRUED INCOME

9,538

10,887

CREDITORS

Amounts falling due within one year

(22,454

)

(68,560

)

NET CURRENT ASSETS

40,225

59,720

TOTAL ASSETS LESS CURRENT LIABILITIES

53,230

77,072

LOANS AND OTHER DEBTS DUE TO MEMBERS

53,230

77,072

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Fraser Architecture LLP is registered in Scotland. The LLP's registered number and registered office address are as below:

Registered number:

SO301682

Registered office:

An Taigh Dearg

21a Carinish

Isle of North Uist

Western Isles

HS6 5EJ

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 1 (2025 - 1 ) .

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements 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.

The financial statements were approved by the members of the LLP and authorised for issue on 2 October 2026 and were signed by:

J A Fraser - Designated member

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Fraser Architecture LLP for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the members of Fraser Architecture LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Fraser Architecture LLP and state those matters that we have agreed to state to the members of Fraser Architecture LLP, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Fraser Architecture LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Fraser Architecture LLP. You consider that Fraser Architecture LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Fraser Architecture LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Campbell Stewart MacLennan & Co

Chartered Accountants

Unit 3, Broom Place

Portree

Highland

IV51 9HL

2 October 2026