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REGISTERED NUMBER: OC328335 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

SCOTT MERRICK LLP

SCOTT MERRICK LLP (REGISTERED NUMBER: OC328335)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

General Information 1

Chartered Certified Accountant's Report 2

Balance Sheet 3

Notes to the Financial Statements 5


SCOTT MERRICK LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DESIGNATED MEMBERS: C D Cleminson
T Cleminson



REGISTERED OFFICE: Tech House
20 Western Road
Brentwood
Essex
CM14 4SR



REGISTERED NUMBER: OC328335 (England and Wales)



ACCOUNTANT: Lescott Courts Limited
Chartered Certified Accountants
49 High Street
Burnham on Crouch
Essex
CM0 8AG



BANKERS: Barclays Bank PLC
1 Churchill Place
London
E14 5HP

CHARTERED CERTIFIED ACCOUNTANT'S REPORT TO THE MEMBERS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
SCOTT MERRICK LLP

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 and certain other primary statements and the Report of the Members are 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, I have prepared for your approval the financial statements of Scott Merrick LLP for the year ended 31 March 2023 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 me.

As a practising member of the Association of Chartered Certified Accountants, I am subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the members of Scott Merrick LLP, as a body, in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of Scott Merrick LLP and state those matters that I have agreed to state to the members of Scott Merrick LLP, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the LLP and its members, as a body, for my work or for this report.

It is your duty to ensure that Scott Merrick 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 Scott Merrick LLP. You consider that Scott Merrick LLP is exempt from the statutory audit requirement for the year.

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






Lescott Courts Limited
Chartered Certified Accountants
49 High Street
Burnham on Crouch
Essex
CM0 8AG


24 October 2023

SCOTT MERRICK LLP (REGISTERED NUMBER: OC328335)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 24,429 2,706

CURRENT ASSETS
Debtors 5 225,207 311,110
Cash at bank 25,769 31,732
250,976 342,842
CREDITORS
Amounts falling due within one year 6 170,461 215,616
NET CURRENT ASSETS 80,515 127,226
TOTAL ASSETS LESS CURRENT
LIABILITIES

104,944

129,932

CREDITORS
Amounts falling due after more than one
year

7

64,044

76,934
NET ASSETS ATTRIBUTABLE TO
MEMBERS

40,900

52,998

LOANS AND OTHER DEBTS DUE TO
MEMBERS

40,900

52,998

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 40,900 52,998

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 2023.

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.

SCOTT MERRICK LLP (REGISTERED NUMBER: OC328335)

BALANCE SHEET - continued
31 MARCH 2023


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 24 October 2023 and were signed by:





T Cleminson - Designated member

SCOTT MERRICK LLP (REGISTERED NUMBER: OC328335)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

Scott Merrick LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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 represents net invoiced services in respect of service contracts where turnover is recognised when the LLP obtains the right to consideration under the contract by the authorisation of a time sheet by the client.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Debt factoring
Factored debts are subject to recourse and the the gross debt is recorded as an assets within the accounts and the proceeds from the factor are included within the accounts as a liability.
Factoring cost including interest charges are included within the profit and loss account as they accrue.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2022 - 3 ) .

SCOTT MERRICK LLP (REGISTERED NUMBER: OC328335)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 20,269
Additions 31,867
Disposals (18,500 )
At 31 March 2023 33,636
DEPRECIATION
At 1 April 2022 17,563
Charge for year 8,144
Eliminated on disposal (16,500 )
At 31 March 2023 9,207
NET BOOK VALUE
At 31 March 2023 24,429
At 31 March 2022 2,706

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 196,151 291,435
Other debtors 29,056 19,675
225,207 311,110

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 3,793 -
Trade creditors 117,505 97,797
Taxation and social security 21,443 16,461
Other creditors 27,720 101,358
170,461 215,616

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 15,805 -
Other creditors 48,239 76,934
64,044 76,934