1 June 2023 false No description of principal activity Taxfiler 2024.6 OC364732business:LimitedLiabilityPartnershipLLP2023-06-012024-03-31 OC3647322023-05-31 OC3647322023-06-012024-03-31 OC364732business:AuditExempt-NoAccountantsReport2023-06-012024-03-31 OC364732business:FullAccounts2023-06-012024-03-31 OC3647322024-03-31 OC364732business:PartnerLLP12023-06-012024-03-31 OC364732business:PartnerLLP22023-06-012024-03-31 OC364732business:RegisteredOffice2023-06-012024-03-31 OC3647322023-05-31 OC364732core:WithinOneYear2024-03-31 OC364732core:WithinOneYear2023-05-31 OC364732core:AfterOneYear2024-03-31 OC364732core:AfterOneYear2023-05-31 OC364732core:ShareCapital2024-03-31 OC364732core:ShareCapital2023-05-31 OC364732core:RetainedEarningsAccumulatedLosses2024-03-31 OC364732core:RetainedEarningsAccumulatedLosses2023-05-31 OC364732business:SmallEntities2023-06-012024-03-31 OC364732core:MotorVehicles2023-06-012024-03-31 OC364732core:FurnitureFittings2023-06-012024-03-31 OC364732core:ComputerEquipment2023-06-012024-03-31 OC364732core:OtherPropertyPlantEquipment2023-06-012024-03-31 OC364732countries:EnglandWales2023-06-012024-03-31 OC364732core:IntangibleAssetsOtherThanGoodwill2023-05-31 OC364732core:IntangibleAssetsOtherThanGoodwill2024-03-31 OC364732core:IntangibleAssetsOtherThanGoodwill2023-06-012024-03-31 OC364732core:MotorVehicles2023-05-31 OC364732core:FurnitureFittings2023-05-31 OC364732core:ComputerEquipment2023-05-31 OC364732core:MotorVehicles2024-03-31 OC364732core:FurnitureFittings2024-03-31 OC364732core:ComputerEquipment2024-03-31 OC3647322022-06-012023-05-31 iso4217:GBP xbrli:pure
Registered No. OC364732 (England and Wales)
MUSON & HILLS LLP Unaudited accounts for the period from 1 June 2023 to 31 March 2024
MUSON & HILLS LLP LLP Information for the period from 1 June 2023 to 31 March 2024
Designated members
MUSON APABERG LIMITED
MR DAVID MUTSIKA-MAHWE
Registered Number
OC364732 (England and Wales)
Registered Office
LOWFIELD HOUSE BROCKET ROAD HODDESDON HERTFORDSHIRE EN11 8NZ ENGLAND
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MUSON & HILLS LLP Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
(284)
(142)
Tangible assets
2,717 
6,075 
2,433 
5,933 
Current assets
Debtors
8,079 
1,841 
Cash at bank and in hand
2,375 
4,100 
10,454 
5,941 
Creditors: amounts falling due within one year
(74,321)
(27,771)
Net current liabilities
(63,867)
(21,830)
Total assets less current liabilities
(61,434)
(15,897)
Creditors: amounts falling due after more than one year
(30,147)
(43,632)
Net liabilities attributable to members
(91,581)
(59,529)
Represented by:
Loans and other debts due to members
(310,162)
(253,648)
Members' other interests
Members' capital classified as equity
43,516 
43,516 
Other reserves
175,065 
150,603 
218,581 
194,119 
(91,581)
(59,529)
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MUSON & HILLS LLP Statement of financial position as at 31 March 2024 (continued)
Total members' interests
Loans and other debts due to members
(310,162)
(253,648)
Members' other interests
218,581 
194,119 
(91,581)
(59,529)
For the period 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 20 September 2024.
MR DAVID MUTSIKA-MAHWE Designated member Limited Liability Partnership Registration No. OC364732
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MUSON & HILLS LLP Notes to the Accounts for the period from 1 June 2023 to 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:
Motor vehicles
Reducing Balance at 25%
Fixtures & fittings
Reducing Balance at 25%
Computer equipment
Reducing Balance at 25%
Other tangible fixed assets
Reducing Balance at 25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a reducing balance basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Reducing Balance at 25%
2
Statutory information
MUSON & HILLS LLP is a limited liability partnership, incorporated in England and Wales, registration number OC364732. Its registered office is LOWFIELD HOUSE, BROCKET ROAD, HODDESDON, HERTFORDSHIRE, EN11 8NZ, ENGLAND.
3
Intangible fixed assets
Other 
£ 
Cost
At 1 June 2023
2,867 
At 31 March 2024
2,867 
Amortisation
At 1 June 2023
3,009 
Charge for the period
142 
At 31 March 2024
3,151 
Net book value
At 31 March 2024
(284)
At 31 May 2023
(142)
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MUSON & HILLS LLP Notes to the Accounts for the period from 1 June 2023 to 31 March 2024
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
46,524 
2,293 
5,447 
54,264 
At 31 March 2024
46,524 
2,293 
5,447 
54,264 
Depreciation
At 1 June 2023
42,254 
2,300 
3,635 
48,189 
Charge for the period
2,828 
120 
410 
3,358 
At 31 March 2024
45,082 
2,420 
4,045 
51,547 
Net book value
At 31 March 2024
1,442 
(127)
1,402 
2,717 
At 31 May 2023
4,270 
(7)
1,812 
6,075 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
7,324 
3,175 
Trade creditors
4,466 
2,091 
Taxes and social security costs
61,212 
21,786 
Other creditors
1,319 
719 
74,321 
27,771 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
16,499 
23,407 
Obligations under finance leases and hire purchase contracts
13,648 
20,225 
30,147 
43,632 
7
Loans and other debts due to members
2024 
2023 
£ 
£ 
Amounts due to members in respect of profits
(310,162)
(253,648)
Amounts falling due within one year
(310,162)
(253,648)
8
Average number of employees
During the period the average number of employees was 0 (2023: 0).
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