Silverfin true 31/12/2023 01/01/2023 31/12/2023 DFR Consultancy Limited 17/12/2009 Kieran Francis O'Connor 17/12/2009 K F O'Connor 18 June 2024 OC350941 2023-12-31 OC350941 bus:Director1 2023-12-31 OC350941 bus:Director2 2023-12-31 OC350941 2022-12-31 OC350941 2023-01-01 2023-12-31 OC350941 bus:FullAccounts 2023-01-01 2023-12-31 OC350941 bus:SmallEntities 2023-01-01 2023-12-31 OC350941 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 OC350941 bus:LimitedLiabilityPartnershipLLP 2023-01-01 2023-12-31 OC350941 bus:Director1 2023-01-01 2023-12-31 OC350941 bus:Director2 2023-01-01 2023-12-31 OC350941 bus:Director3 2023-01-01 2023-12-31 OC350941 2022-01-01 2022-12-31 OC350941 1 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Company No: OC350941 (England and Wales)

MCCARRY-O'CONNOR LLP

Unaudited Financial Statements
For the financial year ended 31 December 2023
Pages for filing with the registrar

MCCARRY-O'CONNOR LLP

Unaudited Financial Statements

For the financial year ended 31 December 2023

Contents

MCCARRY-O'CONNOR LLP

LIMITED LIABILITY PARTNERSHIP INFORMATION

For the financial year ended 31 December 2023
MCCARRY-O'CONNOR LLP

LIMITED LIABILITY PARTNERSHIP INFORMATION (continued)

For the financial year ended 31 December 2023
DESIGNATED MEMBERS DFR Consultancy Limited
Kieran Francis O'Connor
REGISTERED OFFICE C/O Praxis
1 Poultry
London
EC2R 8EJ
United Kingdom
REGISTERED NUMBER OC350941 (England and Wales)
CHARTERED ACCOUNTANTS Praxis
1 Poultry
London
EC2R 8EJ
United Kingdom
MCCARRY-O'CONNOR LLP

BALANCE SHEET

As at 31 December 2023
MCCARRY-O'CONNOR LLP

BALANCE SHEET (continued)

As at 31 December 2023
2023 2022
£ £
Net current assets 0 0
Total assets less current liabilities 0 0
Net assets attributable to members 0 0

McCarry-O'Connor LLP (registered number: OC350941) did not trade during the current financial year and has made neither profit nor loss, nor any other comprehensive income. For the financial year ending 31 December 2023 the LLP was entitled to exemption from audit under section 480 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

Members' responsibilities:

McCarry-O'Connor LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of Changes in Equity.

The financial statements of McCarry-O'Connor LLP (registered number: OC350941) were approved and authorised for issue by the Board of Directors on 18 June 2024. They were signed on its behalf by:

K F O'Connor
Designated member
MCCARRY-O'CONNOR LLP

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
MCCARRY-O'CONNOR LLP

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

McCarry-O'Connor LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is C/O Praxis, 1 Poultry, London, EC2R 8EJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Limited Liability Partnerships Act 2000 as applicable to companies subject to the small companies regime and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships issued in December 2021 (SORP 2022).

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Members' participation rights

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with FRS 25 (IAS 32) Financial Instruments: Disclosure and Presentation and UITF abstract 39 Members' shares in co-operative entities and similar instruments. A members' participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.

Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payments to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities.

The profits are not automatically divided as they arise, the LLP therefore has an unconditional right to refuse payment of the profits for a particular year unless and until those profits are divided by a decision taken by the members; and accordingly, following such a division, those profits are classed as an appropriation or equity rather than an expense. They are therefore shown as a residual amount available for appropriation in the Profit and Loss Account.

All amounts due to members that are classified as liabilities are presented in the Statement of Financial Position within 'Loans and other debts due to members' and are charged to the Profit and Loss Account within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the Statement of Financial Position within 'Members' other interests'.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the LLP during the year 0 0

3. Events after the Balance Sheet date

There have been no events after the balance sheet date affecting the LLP since the financial year.