REGISTERED NUMBER: SO308209 (Scotland)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 23 JUNE 2025 TO 31 MARCH 2026

FOR

GILMOUR HAMILTON LLP

Page

General Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

N J Hamilton B.Acc. (Hons) CA

J H Hamilton B.Acc. CA

GHNJH Limited

REGISTERED OFFICE:

37 Portland Road

KILMARNOCK

East Ayrshire

KA1 2DJ

REGISTERED NUMBER:

SO308209 (Scotland)

FIXED ASSETS

Intangible assets

4

49,942

Tangible assets

5

83,737

133,679

CURRENT ASSETS

Debtors

317,691

Cash at bank and in hand

321,836

639,527

CREDITORS

Amounts falling due within one year

201,478

NET CURRENT ASSETS

438,049

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

571,728

LOANS AND OTHER DEBTS DUE TO MEMBERS

571,728

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

571,728

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 period 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 and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 1 October 2026 and were signed by:

N J Hamilton B.Acc. (Hons) CA - Designated member

1.	STATUTORY INFORMATION

Gilmour Hamilton LLP is registered in Scotland. The LLP's registered number and registered office address can be found on the General Information page.

The financial statements are presented in pounds sterling (£) which is the functional currency of the LLP and rounded to the nearest £.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill is being amortised over its estimated useful life of 5 years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 33.33% on cost

Motor vehicle - 25% on cost

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the period was 15 .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

Additions

57,625

At 31 March 2026

57,625

AMORTISATION

Amortisation for period

7,683

At 31 March 2026

7,683

NET BOOK VALUE

At 31 March 2026

49,942

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

Additions

101,789

At 31 March 2026

101,789

DEPRECIATION

Charge for period

18,052

At 31 March 2026

18,052

NET BOOK VALUE

At 31 March 2026

83,737