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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
INFORMATION
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
CONTENTS
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
MEMBERS' REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
The members present their annual report together with the audited financial statements of MYSN LLP (Formerly Myerson Solicitors LLP) (the "LLP") for the ended 31 August 2024.
Going Concern Subsequent to the balance sheet date, the LLP's activities have been transferred to a newly incorporated entity, Myerson Limited. As a result, the intention of the members is to wind up the activities of the LLP. Therefore, the accounts have been prepared on a non-going concern basis. This is explained more fully in the accounting policies from page 13.
Principal activities
The principal object of the LLP remains that of the provision of legal services during the period.
Designated Members
The designated members who served throughout the year and subsequently are adequately disclosed in the information page of the financial statements.
Members' capital and interests
Each member's subscription to the capital of the LLP is determined by their share of the profit and is repayable following retirement from the LLP.
Details of changes in members' capital in the ended 31 August 2024 are set out in the Reconciliation of Members' Interests.
Members are remunerated from the profits of the LLP and are required to make their own provision for pensions and other benefits. Profits are allocated and divided between members after finalisation of the financial statements. Members draw a proportion of their profit shares monthly during the year in which it is made, with the balance of profits being distributed after the year, subject to the cash requirements of the business.
Members' responsibilities statement
The members are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.
Company law, (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008), requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the LLP and of the profit or loss of the LLP for that period.
In preparing these financial statements, the members are required to:
∙select suitable accounting policies and then apply them consistently;
∙make judgments and accounting estimates that are reasonable and prudent;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the LLP will continue in business.
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
MEMBERS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
The members are responsible for keeping adequate accounting records that are sufficient to show and explain the LLP's transactions and disclose with reasonable accuracy at any time the financial position of the LLP and to enable them to ensure that the financial statements comply with the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of the Companies Act 2006) Regulations 2008). They are also responsible for safeguarding the assets of the LLP and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Disclosure of information to auditors
Each of the persons who are members at the time when this Members' Report is approved has confirmed that:
∙so far as that member is aware, there is no relevant audit information of which the LLP's auditors are unaware, and
∙that member has taken all the steps that ought to have been taken as a member in order to be aware of any relevant audit information and to establish that the LLP's auditors are aware of that information.
This report was approved by the members and signed on their behalf by:
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
We have audited the financial statements of MYSN LLP (Formerly Myerson Solicitors LLP) (the 'LLP') for the year ended 31 August 2024, which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Cash Flows, the Reconciliation of Members' Interests and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the LLP in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
We draw attention to Note 2 to the financial statements which explains that the financial statements have not been prepared on a going concern basis for the reasons set out in that note. Our opinion is not modified in respect to this matter.
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The members are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MYSN LLP (FORMERLY MYERSON SOLICITORS LLP) (CONTINUED)
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MYSN LLP (FORMERLY MYERSON SOLICITORS LLP) (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We obtained an understanding of laws and regulations that affect the group, focusing on those that had a direct effect on the financial statements or that had a fundamental effect on its operations. Key laws and regulations that we identified included UK Companies Act, SRA regulations including Accounts Rules, UK tax legislation, health and employment legislation. We enquired of the members, reviewed correspondence with HMRC and reviewed members meeting minutes for evidence of non-compliance with relevant laws and regulations. We also reviewed controls the members have in place to ensure compliance. We gained an understanding of the controls that the members have in place to prevent and detect fraud. We enquired of the members about any incidences of fraud that had taken place during the accounting period. The risk of fraud and non-compliance with laws and regulations was discussed within the audit team and tests were planned and performed to address these risks. We reviewed financial statement disclsoures and tested to supporting documentation to assess compliance with relevant laws and regulations discussed above. We enquired of the members about actual and potential litigation and claims. We performed analytical procedures to identify any unusual or unexpected relationships that might indicate risks of material misstatement due to fraud. In addressing the risk of fraud due to management override of internal controls we tested the appopriateness of journal entries and assessed whether the judgements made in making accounting estimates were indicative of a potential bias. Due to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, as with any audit, there remained a higher risk of nondetection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing fraud or non- compliance with laws and regulations and cannot be expected to detect all fraud and non-compliance with laws and regulations. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MYSN LLP (FORMERLY MYERSON SOLICITORS LLP) (CONTINUED)
This report is made solely to the LLP's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, as applied by Part 12 of The Limited Liability Partnerships (Accounts and Audit) (Applications of Companies Act 2006) Regulations 2008. Our audit work has been undertaken so that we might state to the LLP's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the LLP and the LLP's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants
Leeds
12 May 2025
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 AUGUST 2024
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
REGISTERED NUMBER: OC347078
STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
REGISTERED NUMBER: OC347078
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024
The financial statements were approved and authorised for issue by the members and were signed on their behalf by:
The notes on pages 13 to 30 form part of these financial statements.
MYSN LLP (Formerly Myerson Solicitors 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.
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 31 AUGUST 2024
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AUGUST 2024
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
The principal activity of the company during the year was the provision of legal services.
The entity is a Limited Liability Partnership, which is incorporated and registered in England. The registered office and principal place of business is Grosvenor House, 20 Barrington Road, Altrincham, WA14 1HB.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships".
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the LLP's accounting policies (see note 3).
The following principal accounting policies have been applied:
The LLP is exempt from the requirement to prepare consolidated financial statements as its subsidiary is excluded by virtue of section 402 of the Companies Act 2006. Consequently these Financial Statements are of the parent LLP only.
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
2.Accounting policies (continued)
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 section 22 of FRS102 'the Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice Accounting by Limited Liability Partnerships'. A member's participation rights 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 classified as equity if the LLP has an unconditional right to refuse payment to members. if the LLP does not have such an unconditional right, such amounts are classified as liabilities. All amounts due to members that are classified as liabilities are presented within 'Loans and other debts due to members' and, where such an amount relates to current year profits, they are recognised within 'Members' remuneration charged as an expense' in arriving at the relevant years result. Undivided amounts that are classified as equity are shown within 'Members' other interests'. Amounts recoverable from members are presented as debtors and shown as 'Amounts due from members' within members' interests.
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
2.Accounting policies (continued)
A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.
An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.
The LLP divides profits automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense' in the Statement of Comprehensive Income.
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
The estimated useful lives range as follows:
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as specified below.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
The accounting estimate for computer equipment has been revised from 15% reducing balance to 20% straight line. This revision has been made to better reflect the useful economic life of the assets within this category.
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
2.Accounting policies (continued)
The LLP has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
The LLP has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.
Financial instruments are recognised in the LLP's Statement of Financial Position when the LLP becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
2.Accounting policies (continued)
Basic financial assets
Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Discounting is omitted where the effect of discounting is immaterial. The LLP's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.
Other financial assets
Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.
Impairment of financial assets
Financial assets are assessed for indicators of impairment at each reporting date.
Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.
If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
2.Accounting policies (continued)
Financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the LLP after the deduction of all its liabilities.
Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.
Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.
Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
Other financial instruments
Derivatives, including forward exchange contracts, futures contracts and interest rate swaps, are not classified as basic financial instruments. These are initially recognised at fair value on the date the derivative contract is entered into, with costs being charged to the profit or loss. They are subsequently measured at fair value with changes in the profit or loss.
Debt instruments that do not meet the conditions as set out in FRS 102 paragraph 11.9 are subsequently measured at fair value through the profit or loss. This recognition and measurement would also apply to financial instruments where the performance is evaluated on a fair value basis as with a documented risk management or investment strategy.
Derecognition of financial instruments
Derecognition of financial assets
Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the LLP transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the LLP will continue to recognise the value of the portion of the risks and rewards retained.
Derecognition of financial liabilities
Financial liabilities are derecognised when the LLP's contractual obligations expire or are discharged or cancelled.
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Judgments and estimates are continually evaluated and are based on historical experiences and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The LLP makes estimates and assumptions concerning the future. The resulting accounting estimates, will by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing material adjustment to the carrying amounts for assets and liabilities within the next financial year are detailed below: a) Establishing useful economic lives for depreciation purposes on tangible fixed assets and estimated useful lives for ammortisation purposes on intangible fixed assets Tangible and intangible fixed assets comprise a significant proportion of total fixed assets. The annual depreciation and ammortisation charges depend primarily on the estimated useful ecomonic life of the asset and any estimates of residual values. The members regularly review these assets' useful economic lives and change them as necessary in light of prospective economic utilisation and the physical condition of assets concerned. Changes in useful economic lives can have a significant impact on depreciation and ammortisation charges for the period. Details of the depreciation and ammotisation polices based on useful lives are included in accounting polices notes 2.11 and 2.12. b) Providing for doubtful debts The LLP makes and estimate of the recoverable value of trade debtors and other debtors. The LLP uses estimates based on historical experience in determining the level of debts, which the LLP believes, will not be collected. These estimates include such factors as credit rating of the debtor, the ageing profile of the debtors and historical experience. Any significant change in the level of customers that default on payments or other significant improvements that resulted in a change in the level of debt provision would have an impact on operating results. The level of provision required in reviewed on an on-going basis. c) Contracts in progress The LLP policy for contracts in progress is not to carry any value which is irrecoverable, as such management review the contracts in progress regularly and any irrecoverable work is written off. If the recoverability of work is doubtful a provision against this work will be included in the financial statements. Recoverability is subjective, based on the knowledge of the client and the details of the client assignment. Unbilled work is valued using a line by line evaluation based on the judgement of the management team. Contingent work is not valued until its recoverability becomes certain.
All turnover arises from the principal activity of the LLP which is the provision of legal services, and is undertaken in the following regions:
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Page 22
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Page 23
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Page 24
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Bank loans and overdrafts are secured by debenture creating a fixed and floating charge over the LLP's assets.
Net obligations under hire purchase contracts are secured against the assets to which they relate.
Page 25
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Bank loans are secured by debenture creating a fixed and floating charge over the LLP's assets.
Net obligations under hire purchase contracts are secured against the assets to which they relate.
Page 26
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Page 27
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Loans and other debts due to members may be further analysed as follows:
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
Page 28
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
The entity operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the entity in an independently administered fund. The pension cost charge represents contributions payable by the entity to the fund and amounted to £220,598 (2023 - £
Page 29
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MYSN LLP (FORMERLY MYERSON SOLICITORS LLP)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Page 30
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