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REGISTERED NUMBER: SO300419 (Scotland)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

MOORE & PARTNERS LLP

MOORE & PARTNERS LLP (REGISTERED NUMBER: SO300419)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MOORE & PARTNERS LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DESIGNATED MEMBERS: Ms K Smith
Ms C M Monaghan





REGISTERED OFFICE: Office 4-5, Carron House
Carron Way
Cumbernauld
Glasgow
G67 1ER





REGISTERED NUMBER: SO300419 (Scotland)





ACCOUNTANTS: Cornerstone Glasgow Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

MOORE & PARTNERS LLP (REGISTERED NUMBER: SO300419)

BALANCE SHEET
30 APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,302 3,715

CURRENT ASSETS
Client account surplus 13,212 9,978
Debtors 5 141,877 161,035
Prepayments and accrued income 18,407 18,887
173,496 189,900
CREDITORS
Amounts falling due within one year 6 124,342 131,991
NET CURRENT ASSETS 49,154 57,909
TOTAL ASSETS LESS CURRENT
LIABILITIES

52,456

61,624

CREDITORS
Amounts falling due after more than one
year

7

16,667

39,945
NET ASSETS ATTRIBUTABLE TO
MEMBERS

35,789

21,679

MOORE & PARTNERS LLP (REGISTERED NUMBER: SO300419)

BALANCE SHEET - continued
30 APRIL 2023

2023 2022
Notes £    £    £    £   
LOANS AND OTHER DEBTS DUE TO
MEMBERS

14,110

-

MEMBERS' OTHER INTERESTS
Revaluation reserve 8 21,679 21,679
35,789 21,679

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 14,110 -
Members' other interests 21,679 21,679
Amounts due from members 5 - (21,414 )
35,789 265

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 30 April 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.

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 9 March 2024 and were signed by:




Ms K Smith - Designated member




Ms C M Monaghan - Designated member


MOORE & PARTNERS LLP (REGISTERED NUMBER: SO300419)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1. STATUTORY INFORMATION

Moore & Partners LLP is registered in Scotland. 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 as modified by the revaluation of certain assets.

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

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 - 2 - 5 years

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.

3. EMPLOYEE INFORMATION

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

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST OR VALUATION
At 1 May 2022
and 30 April 2023 45,010
DEPRECIATION
At 1 May 2022 41,295
Charge for year 413
At 30 April 2023 41,708
NET BOOK VALUE
At 30 April 2023 3,302
At 30 April 2022 3,715

MOORE & PARTNERS LLP (REGISTERED NUMBER: SO300419)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 30 April 2023 is represented by:

Fixtures
and
fittings
£   
Valuation in 2010 (23,041 )
Cost 68,051
45,010

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 141,877 139,621
Other debtors - 21,414
141,877 161,035

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 107,646 112,402
Taxation and social security 11,858 11,666
Other creditors 4,838 7,923
124,342 131,991

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 16,667 39,945

8. RESERVES
Revaluation
reserve
£   
At 1 May 2022
and 30 April 2023 21,679