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REGISTERED NUMBER: OC307297 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Moss Solicitors LLP

Moss Solicitors LLP (Registered number: OC307297)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 6

Moss Solicitors LLP

General Information
for the Year Ended 30 April 2024







DESIGNATED MEMBERS: K J Greenwell Limited
R Rathod Limited





REGISTERED OFFICE: 80/81 Woodgate
Loughborough
Leicestershire
LE11 2XE





REGISTERED NUMBER: OC307297 (England and Wales)





ACCOUNTANTS: Charnwood Accountants & Business Advisors LLP
The Point
Granite Way
Mountsorrel
Loughborough
Leicestershire
LE12 7TZ

Moss Solicitors LLP (Registered number: OC307297)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,276 5,239

CURRENT ASSETS
Debtors 5 687,257 845,559
Cash at bank and in hand 253,517 217,800
940,774 1,063,359
CREDITORS
Amounts falling due within one year 6 420,064 217,442
NET CURRENT ASSETS 520,710 845,917
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

523,986

851,156

LOANS AND OTHER DEBTS DUE TO
MEMBERS

7

513,986

846,056

MEMBERS' OTHER INTERESTS
Capital accounts 10,000 5,100
523,986 851,156

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 513,986 846,056
Members' other interests 10,000 5,100
523,986 851,156

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 2024.

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.

Moss Solicitors LLP (Registered number: OC307297)

Balance Sheet - continued
30 April 2024


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 16 December 2024 and were signed by:




R Rathod Limited - Designated member




K J Greenwell Limited - Designated member


Moss Solicitors LLP (Registered number: OC307297)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Moss Solicitors 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 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.
Short leasehold - at varying rates on cost
Plant and machinery - 33% on cost
Fixtures and fittings - at varying rates on cost

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 40 (2023 - 42 ) .

Moss Solicitors LLP (Registered number: OC307297)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings Totals
£    £    £    £   
COST
At 1 May 2023 102,608 36,728 255,283 394,619
Additions - - 403 403
At 30 April 2024 102,608 36,728 255,686 395,022
DEPRECIATION
At 1 May 2023 102,608 36,728 250,044 389,380
Charge for year - - 2,366 2,366
At 30 April 2024 102,608 36,728 252,410 391,746
NET BOOK VALUE
At 30 April 2024 - - 3,276 3,276
At 30 April 2023 - - 5,239 5,239

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 568,208 710,433
Other debtors 119,049 135,126
687,257 845,559

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 72,000 100,000
Trade creditors 6,639 20,354
Taxation and social security 99,328 86,503
Other creditors 242,097 10,585
420,064 217,442

7. LOANS AND OTHER DEBTS DUE TO MEMBERS

Amounts due to members would rank alongside ordinary unsecured creditors in the event of a winding up. There is no protection afforded to unsecured creditors which is legally enforceable.

Chartered Certified Accountants' Report to the Members
on the Unaudited Financial Statements of
Moss Solicitors 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, we have prepared for your approval the financial statements of Moss Solicitors LLP for the year ended 30 April 2024 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 us.

As a practising member firm of the Association of Chartered Certified Accountants, we are 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 Moss Solicitors LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Moss Solicitors LLP and state those matters that we have agreed to state to the members of Moss Solicitors 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, we do not accept or assume responsibility to anyone other than the LLP and its members, as a body, for our work or for this report.

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

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






Charnwood Accountants & Business Advisors LLP
The Point
Granite Way
Mountsorrel
Loughborough
Leicestershire
LE12 7TZ


16 December 2024