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REGISTERED NUMBER: SO307117 (Scotland)



















ABRIDGED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

MOIR AND SWEENEY LLP
MOIR AND SWEENEY LLP (REGISTERED NUMBER: SO307117)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

General Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 5

MOIR AND SWEENEY LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DESIGNATED MEMBERS: I Moir
P Sweeney





REGISTERED OFFICE: 37 Portland Road
Kilmarnock
KA1 2DJ





REGISTERED NUMBER: SO307117 (Scotland)





ACCOUNTANTS: Gilmour Hamilton LLP
Chartered Accountants
37 Portland Road
KILMARNOCK
Ayrshire
KA1 2DJ
Page 1
MOIR AND SWEENEY LLP (REGISTERED NUMBER: SO307117)

ABRIDGED BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 134,524 189,602

CURRENT ASSETS
Debtors 195,332 224,906
Cash at bank and in hand 130,563 138,501
325,895 363,407
CREDITORS
Amounts falling due within one year 156,855 168,852
NET CURRENT ASSETS 169,040 194,555
TOTAL ASSETS LESS CURRENT
LIABILITIES
303,564
384,157

CREDITORS
Amounts falling due after more than one
year
172,778
219,988
NET ASSETS ATTRIBUTABLE TO
MEMBERS
130,786
164,169

LOANS AND OTHER DEBTS DUE TO
MEMBERS
130,786
164,169

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 130,786 164,169
Amounts due from members (37,281 ) (7,277 )
93,505 156,892

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 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.

The notes form part of these financial statements

Page 2 continued...
MOIR AND SWEENEY LLP (REGISTERED NUMBER: SO307117)

ABRIDGED 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

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 22 October 2025 and were signed by:





I Moir - Designated member

The notes form part of these financial statements

Page 3
MOIR AND SWEENEY LLP (REGISTERED NUMBER: SO307117)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Moir And Sweeney LLP is registered in Scotland. The LLP's registered number and registered office address can be found on the General Information page.

The financial statements are presented in pounds sterling (£) which is the functional currency of the LLP and rounded to the nearest £.

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 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.

Plant and machinery 33.33% on cost.
Fixtures and fittings 33.33% on cost.
Motor vehicle 20% on cost.

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 15 (2024 - 17 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024
and 31 March 2025 274,653
DEPRECIATION
At 1 April 2024 85,051
Charge for year 55,078
At 31 March 2025 140,129
NET BOOK VALUE
At 31 March 2025 134,524
At 31 March 2024 189,602

Page 4
CHARTERED ACCOUNTANTS' REPORT TO THE MEMBERS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
MOIR AND SWEENEY LLP

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Members are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Moir And Sweeney LLP for the year ended 31 March 2025 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the members of Moir And Sweeney LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Moir And Sweeney LLP and state those matters that we have agreed to state to the members of Moir And Sweeney LLP, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Moir And Sweeney LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Moir And Sweeney LLP. You consider that Moir And Sweeney LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Moir And Sweeney LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Gilmour Hamilton LLP
Chartered Accountants
37 Portland Road
KILMARNOCK
Ayrshire
KA1 2DJ


22 October 2025

This page does not form part of the statutory financial statements

Page 5