Hill Of Burns LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SO301034

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		191,531		251,615

			191,531		251,615
CURRENT ASSETS
Debtors	5	85,615		183,473
Cash at bank and in hand		198,334		40,514

		283,949		223,987
Creditors: Amounts Falling Due Within One Year	6	(34,804 )		(31,660 )

NET CURRENT ASSETS (LIABILITIES)			249,145		192,327

TOTAL ASSETS LESS CURRENT LIABILITIES			440,676		443,942

NET ASSETS ATTRIBUTABLE TO MEMBERS			440,676		443,942

REPRESENTED BY:
Equity
Members' other interests
Members' capital		612,000		612,000
Other reserves		(171,324)		(168,058)

			440,676		443,942

TOTAL MEMBERS' INTEREST
Members' other interests			440,676		443,942

			440,676		443,942

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Page 2

Hill Of Burns LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

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

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

WCW Farms Limited

Designated Member

29/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Hill Of Burns LLP is a limited liability partnership, incorporated in Scotland, registered number SO301034 . The Registered Office is Rothiebrisbane, Fyvie, Turriff, Aberdeenshire, AB53 8LE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

5% straight line

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2025: NIL)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2025	1,201,689

As at 31 March 2026	1,201,689

Depreciation
As at 1 April 2025	950,074
Provided during the period	60,084

As at 31 March 2026	1,010,158

Net Book Value
As at 31 March 2026	191,531

As at 1 April 2025	251,615

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Hill Of Burns LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	61,474	159,126
Other debtors	24,141	24,347

	85,615	183,473

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	22,110	12,430
Other creditors	4,500	1,050
Taxation and social security	8,194	18,180

	34,804	31,660

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