The average number of persons, excluding members, employed by the partnership during the year was as follows:

LIEK LLP is a Limited Liability Partnership incorporated in Scotland. The registered office is Hillview, Bankfoot, Perth, PH1 4ED.

For the financial year ended 31 March 2026 the Limited Liability Partnership 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) relating to small limited liability partnerships.

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

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.