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REGISTERED NUMBER: OC327059 (England and Wales)















Financial Statements For The Year Ended 31 December 2021

for

Mellersh & Harding Building Consultancy
LLP

Mellersh & Harding Building Consultancy
LLP (Registered number: OC327059)






Contents of the Financial Statements
For The Year Ended 31 December 2021




Page

General Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Mellersh & Harding Building Consultancy
LLP

General Information
For The Year Ended 31 December 2021







DESIGNATED MEMBERS: Cumming Europe Ltd.
MHBC Cumming Ltd





REGISTERED OFFICE: 1 Fellmongers Path
Tower Bridge Road
London
SE1 3LY





REGISTERED NUMBER: OC327059 (England and Wales)





AUDITORS: Robb Ferguson
Chartered Accountants & Statutory Auditors
Regent Court
70 West Regent Street
Glasgow
G2 2QZ

Mellersh & Harding Building Consultancy
LLP (Registered number: OC327059)

Statement of Financial Position
31 December 2021

2021 2020
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,617 26,162

CURRENT ASSETS
Stocks 209,640 233,500
Debtors 5 1,038,604 1,082,699
Cash at bank 208,916 1,381,605
1,457,160 2,697,804
CREDITORS
Amounts falling due within one year 6 571,777 609,153
NET CURRENT ASSETS 885,383 2,088,651
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

903,000

2,114,813

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

903,000

2,114,813

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 903,000 2,114,813

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

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 11 July 2022 and were signed by:





Cumming Europe Ltd. - Designated member

Mellersh & Harding Building Consultancy
LLP (Registered number: OC327059)

Notes to the Financial Statements
For The Year Ended 31 December 2021

1. STATUTORY INFORMATION

Mellersh & Harding Building Consultancy LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover represents the amounts recoverable for services provided to clients under contractual obligations that are performed over time. If completion of contractual obligations is dependent upon external factors then revenue is recognised only when the event occurs. In such cases, costs incurred up to the Statement of Financial Position date are carried forward as work in progress.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33.33% on cost and 20% on cost
Computer equipment - 33.33% on cost and 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Work in progress is valued by assessing stage of completion against milestones and measurement criteria as the contract progresses.

Financial instruments
Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contact is entered into and are subsequently re-measured at their fair value. Changes in fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the Statement of Financial Position statement of financial positiondate. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Leases
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Mellersh & Harding Building Consultancy
LLP (Registered number: OC327059)

Notes to the Financial Statements - continued
For The Year Ended 31 December 2021

3. EMPLOYEE INFORMATION

The average number of employees during the year was 22 (2020 - 22 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2021 35,453 49,585 85,038
Additions 810 2,047 2,857
At 31 December 2021 36,263 51,632 87,895
DEPRECIATION
At 1 January 2021 21,652 37,224 58,876
Charge for year 7,512 3,890 11,402
At 31 December 2021 29,164 41,114 70,278
NET BOOK VALUE
At 31 December 2021 7,099 10,518 17,617
At 31 December 2020 13,801 12,361 26,162

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade debtors 959,576 969,040
Prepayments 79,028 113,659
1,038,604 1,082,699

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£    £   
Trade creditors 96,836 1,616
Social security and other taxes 83,854 79,495
VAT 137,461 398,846
Accrued expenses 253,626 129,196
571,777 609,153

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2021 2020
£    £   
Within one year 99,547 169,427
Between one and five years 502 93,525
100,049 262,952

Mellersh & Harding Building Consultancy
LLP (Registered number: OC327059)

Notes to the Financial Statements - continued
For The Year Ended 31 December 2021

8. SECURED DEBTS

Wilmington Trust, National Association holds a fixed and floating charge over the assets of the LLP.

9. LOANS AND OTHER DEBTS DUE TO MEMBERS
2021 2020
£    £   
Amounts owed to members in respect of profits 903,000 2,114,813

Falling due within one year 903,000 2,114,813

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

10. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Janice Alexander (Senior Statutory Auditor)
for and on behalf of Robb Ferguson

11. CONTINGENT LIABILITIES

The LLP has granted security against its assets by way of a Debenture in respect of the borrowings of its ultimate parent company, Chartwell Cumming Holding Corporation.

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Chartwell Parent Inc, which is registered in the US. Its registered office is Corporation Trust Centre, 1209 Orange Street, Wilmington, Delaware, DE, 19801.