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REGISTERED NUMBER: SO300419 (Scotland)













Unaudited Financial Statements

for the Period 1 May 2024 to 31 March 2025

for

MOORE & PARTNERS LLP

MOORE & PARTNERS LLP (REGISTERED NUMBER: SO300419)






Contents of the Financial Statements
FOR THE PERIOD 1 MAY 2024 TO 31 MARCH 2025




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 5


MOORE & PARTNERS LLP

General Information
FOR THE PERIOD 1 MAY 2024 TO 31 MARCH 2025







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
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,868 2,889

CURRENT ASSETS
Client account surplus 6,161 1,830
Debtors 5 149,249 144,170
Prepayments and accrued income 17,373 14,323
Cash at bank 27,586 -
200,369 160,323
CREDITORS
Amounts falling due within one year 6 89,969 85,879
NET CURRENT ASSETS 110,400 74,444
TOTAL ASSETS LESS CURRENT
LIABILITIES

116,268

77,333

CREDITORS
Amounts falling due after more than one
year

7

1,333

8,666
NET ASSETS ATTRIBUTABLE TO
MEMBERS

114,935

68,667

MOORE & PARTNERS LLP (REGISTERED NUMBER: SO300419)

Balance Sheet - continued
31 MARCH 2025

2025 2024
Notes £    £    £    £   
LOANS AND OTHER DEBTS DUE TO
MEMBERS

93,256

46,988

MEMBERS' OTHER INTERESTS
Revaluation reserve 8 21,679 21,679
114,935 68,667

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 93,256 46,988
Members' other interests 21,679 21,679
114,935 68,667

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 period ended 31 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 & PARTNERS LLP (REGISTERED NUMBER: SO300419)

Balance Sheet - continued
31 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 Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 24 June 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 PERIOD 1 MAY 2024 TO 31 MARCH 2025

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 period was 4 (2024 - 4 ) .

MOORE & PARTNERS LLP (REGISTERED NUMBER: SO300419)

Notes to the Financial Statements - continued
FOR THE PERIOD 1 MAY 2024 TO 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST OR VALUATION
At 1 May 2024 45,010
Additions 3,697
At 31 March 2025 48,707
DEPRECIATION
At 1 May 2024 42,121
Charge for period 718
At 31 March 2025 42,839
NET BOOK VALUE
At 31 March 2025 5,868
At 30 April 2024 2,889

Cost or valuation at 31 March 2025 is represented by:

Fixtures
and
fittings
£   
Valuation in 2010 (23,041 )
Cost 71,748
48,707

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 149,249 144,170

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 74,848 66,273
Taxation and social security 10,811 16,506
Other creditors 4,310 3,100
89,969 85,879

MOORE & PARTNERS LLP (REGISTERED NUMBER: SO300419)

Notes to the Financial Statements - continued
FOR THE PERIOD 1 MAY 2024 TO 31 MARCH 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2025 2024
£    £   
Bank loans 1,333 8,666

8. RESERVES
Revaluation
reserve
£   
At 1 May 2024
and 31 March 2025 21,679