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REGISTERED NUMBER: SO300419 (Scotland)













Unaudited Financial Statements

for the Year Ended 30 April 2024

for

MOORE & PARTNERS LLP

MOORE & PARTNERS LLP (REGISTERED NUMBER: SO300419)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 5


MOORE & PARTNERS LLP

General Information
FOR THE YEAR ENDED 30 APRIL 2024







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: BK Plus Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

MOORE & PARTNERS LLP (REGISTERED NUMBER: SO300419)

Balance Sheet
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,889 3,302

CURRENT ASSETS
Client account surplus 1,830 13,212
Debtors 5 144,170 141,877
Prepayments and accrued income 14,323 18,407
160,323 173,496
CREDITORS
Amounts falling due within one year 6 85,879 124,342
NET CURRENT ASSETS 74,444 49,154
TOTAL ASSETS LESS CURRENT
LIABILITIES

77,333

52,456

CREDITORS
Amounts falling due after more than one
year

7

8,666

16,667
NET ASSETS ATTRIBUTABLE TO
MEMBERS

68,667

35,789

MOORE & PARTNERS LLP (REGISTERED NUMBER: SO300419)

Balance Sheet - continued
30 APRIL 2024

2024 2023
Notes £    £    £    £   
LOANS AND OTHER DEBTS DUE TO
MEMBERS

46,988

14,110

MEMBERS' OTHER INTERESTS
Revaluation reserve 8 21,679 21,679
68,667 35,789

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 46,988 14,110
Members' other interests 21,679 21,679
68,667 35,789

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.

MOORE & PARTNERS LLP (REGISTERED NUMBER: SO300419)

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 21 February 2025 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 2024

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 4 (2023 - 3 ) .

MOORE & PARTNERS LLP (REGISTERED NUMBER: SO300419)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST OR VALUATION
At 1 May 2023
and 30 April 2024 45,010
DEPRECIATION
At 1 May 2023 41,708
Charge for year 413
At 30 April 2024 42,121
NET BOOK VALUE
At 30 April 2024 2,889
At 30 April 2023 3,302

Cost or valuation at 30 April 2024 is represented by:

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 144,170 141,877

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 66,273 107,646
Taxation and social security 16,506 11,858
Other creditors 3,100 4,838
85,879 124,342

MOORE & PARTNERS LLP (REGISTERED NUMBER: SO300419)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 8,666 16,667

8. RESERVES
Revaluation
reserve
£   
At 1 May 2023
and 30 April 2024 21,679