1 April 2023 false No description of principal activity Taxfiler 2024.5 NC001358business:LimitedLiabilityPartnershipLLP2023-04-012024-03-31 NC0013582023-03-31 NC0013582023-04-012024-03-31 NC001358business:AuditExempt-NoAccountantsReport2023-04-012024-03-31 NC001358business:FullAccounts2023-04-012024-03-31 NC0013582024-03-31 NC001358business:PartnerLLP12023-04-012024-03-31 NC001358business:PartnerLLP22023-04-012024-03-31 NC001358business:RegisteredOffice2023-04-012024-03-31 NC0013582023-03-31 NC001358core:ShareCapital2024-03-31 NC001358core:ShareCapital2023-03-31 NC001358business:SmallEntities2023-04-012024-03-31 NC001358core:FurnitureFittings2023-04-012024-03-31 NC001358countries:NorthernIreland2023-04-012024-03-31 NC001358core:FurnitureFittings2023-03-31 NC001358core:FurnitureFittings2024-03-31 NC0013582022-04-012023-03-31 iso4217:GBP xbrli:pure
Registered No. NC001358 (Northern Ireland)
Moir Legal Consultancy LLP Unaudited accounts for the year ended 31 March 2024
Moir Legal Consultancy LLP LLP Information for the year ended 31 March 2024
Designated members
Mr Arthur Moir
Mrs Catherine Moir
Registered Number
NC001358 (Northern Ireland)
Registered Office
21A Downshire Road Bangor BT20 3SP
Accountants
Magic Beans Accounts Limited 12 Cromac Place Belfast BT7 2JB
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Moir Legal Consultancy LLP Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,486 
2,683 
Current assets
Debtors
8,475 
10,900 
Cash at bank and in hand
9,908 
9,319 
18,383 
20,219 
Net current assets
18,383 
20,219 
Net assets attributable to members
19,869 
22,902 
Represented by:
Loans and other debts due to members
10,948 
13,981 
Members' other interests
Members' capital classified as equity
8,921 
8,921 
19,869 
22,902 
Total members' interests
Loans and other debts due to members
10,948 
13,981 
Members' other interests
8,921 
8,921 
19,869 
22,902 
For the year ending 31 March 2024 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 2 October 2024.
Mr Arthur Moir Designated member Limited Liability Partnership Registration No. NC001358
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Moir Legal Consultancy LLP Notes to the Accounts for the year ended 31 March 2024
1
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Straight Line
2
Statutory information
Moir Legal Consultancy LLP is a limited liability partnership, incorporated in Northern Ireland, registration number NC001358. Its registered office is 21A Downshire Road, Bangor, BT20 3SP.
3
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2023
10,546 
Additions
1,140 
At 31 March 2024
11,686 
Depreciation
At 1 April 2023
7,863 
Charge for the year
2,337 
At 31 March 2024
10,200 
Net book value
At 31 March 2024
1,486 
At 31 March 2023
2,683 
4
Loans and other debts due to members
2024 
2023 
£ 
£ 
Amounts due to members in respect of profits
10,948 
13,981 
Amounts falling due within one year
10,948 
13,981 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
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Moir Legal Consultancy LLP Notes to the Accounts for the year ended 31 March 2024
5
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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