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REGISTERED NUMBER: OC311820 (England and Wales)










Moore Allen & Innocent LLP

Financial Statements

for the Year Ended 31st March 2025






Moore Allen & Innocent LLP (Registered number: OC311820)






Contents of the Financial Statements
for the Year Ended 31st March 2025




Page

Balance Sheet 1 to 2

Notes to the Financial Statements 3 to 5


Moore Allen & Innocent LLP (Registered number: OC311820)

Balance Sheet
31st March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 755 3,071

CURRENT ASSETS
Debtors 5 443,002 430,891
Cash at bank and in hand 310,276 294,500
753,278 725,391
CREDITORS
Amounts falling due within one year 6 114,198 172,981
NET CURRENT ASSETS 639,080 552,410
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

639,835

555,481

LOANS AND OTHER DEBTS DUE TO
MEMBERS

160,437

156,648

MEMBERS' OTHER INTERESTS
Capital accounts 250,000 250,000
Other reserves 8 229,398 148,833
639,835 555,481

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 160,437 156,648
Members' other interests 479,398 398,833
639,835 555,481

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 31st March 2025.

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 Allen & Innocent LLP (Registered number: OC311820)

Balance Sheet - continued
31st March 2025


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 17th June 2025 and were signed by:





M J Halliwell - Designated member

Moore Allen & Innocent LLP (Registered number: OC311820)

Notes to the Financial Statements
for the Year Ended 31st March 2025

1. STATUTORY INFORMATION

Moore Allen & Innocent LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

Registered number: OC311820

Registered office: 33 Castle Street
Cirencester
Gloucestershire
GL7 1QD

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 represents the value, excluding value added tax, of services provided during the year including estimates of amounts not invoiced.

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 - straight line over the life of the lease
Fixtures and fittings - 25% on cost and 15% on cost
Computer equipment - 33% on cost and 25% on cost

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.

Members' remuneration
A member's share in the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses are included within "other reserves".

3. EMPLOYEE INFORMATION

The average number of employees during the year was 43 (2024 - 38 ) .

Moore Allen & Innocent LLP (Registered number: OC311820)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Short and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
At 1st April 2024
and 31st March 2025 93,477 159,370 6,288 259,135
DEPRECIATION
At 1st April 2024 91,894 157,882 6,288 256,064
Charge for year 1,583 733 - 2,316
At 31st March 2025 93,477 158,615 6,288 258,380
NET BOOK VALUE
At 31st March 2025 - 755 - 755
At 31st March 2024 1,583 1,488 - 3,071

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Debtors and prepayments 303,598 264,745
Social security and other tax 2,639 -
Prepayments and accrued income 136,765 166,146
443,002 430,891

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Creditors and accruals 56,738 56,109
Social security and other taxes - 78,913
Other creditors 15,000 15,000
Accruals and deferred income 42,460 22,959
114,198 172,981

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 100,267 118,722
Between one and five years 9,317 1,584
109,584 120,306

Moore Allen & Innocent LLP (Registered number: OC311820)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

8. RESERVES
Other
reserves
£   
At 1st April 2024 148,833
Movement 80,565
At 31st March 2025 229,398

9. RELATED PARTY DISCLOSURES

The LLP occupied premises owned by members and ex-members paying rent of £29,550 to members in the period (2024: £36,938).

10. ULTIMATE CONTROLLING PARTY

In the opinion of the members there is no controlling party, as defined by Financial Reporting Standard No 8 'Related party disclosures'.

11. CLIENT MONEY

As part of the partnership's trading activities money is held in appropriately designated bank accounts on behalf of clients.

The amount contained within such accounts at the period end was £972,927 (2024: £869,957).