McCue Jury and Partners LLP

(Registration number: OC364119)
Balance Sheet as at 31 March 2025

For the year ending 31 March 2025 the limited liability partnership was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied to limited liability partnerships, relating to small entities.

These financial statements have been prepared and delivered in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime. As permitted by section 444 (5A) of the Companies Act 2006, the members have not delivered to the registrar a copy of the Profit and Loss Account.

The members acknowledge their responsibilities for ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and 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.

The financial statements of McCue Jury and Partners LLP (registered number OC364119) were approved by the members of the LLP and authorised for issue on 10 December 2025. They were signed on behalf of the limited liability partnership by:

......................................... M Jury Designated member

McCue Jury and Partners LLP

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

1	General information

McCue Jury and Partners LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the Limited liability partnership information page.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). There have been no material depatures from the Financial Reporting Standard 102 1A.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in Pounds Sterling (£), and are rounded to the nearest pound.

Tunover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all the following conditions are satisfied:-
- the amount of the revenue can be measured reliably;
- it is probable that the LLP will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably;
- the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets

Tangible fixed assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

McCue Jury and Partners LLP

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

Asset class	Depreciation method and rate
Freehold property	- 10% on cost
Computer and office equipment	- 33% 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.

Pensions and other post retirement obligations

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 persons employed by the limited liability partnership during the year was 8 (2024 - 7).

McCue Jury and Partners LLP

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

4	Tangible fixed assets

	Freehold land and buildings £	Office equipment  £	Total £
Cost
At 1 April 2024	6,509	24,416	30,925
Additions	-	4,621	4,621
At 31 March 2025	6,509	29,037	35,546
Depreciation
At 1 April 2024	1,790	18,100	19,890
Charge for the year	651	5,018	5,669
At 31 March 2025	2,441	23,118	25,559
Net book value
At 31 March 2025	4,068	5,919	9,987
At 31 March 2024	4,719	6,316	11,035

5

Debtors

	2025 £	2024 £
Trade debtors	70,906	127,608
Other debtors	20,637	34,481
Prepayments and accrued income	129,742	135,975
	221,285	298,064

McCue Jury and Partners LLP

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

6

Creditors

	2025 £	2024 £
Bank loans and overdrafts	70,448	76,592
Trade creditors	54,249	39,615
Other creditors	6,943	5,252
Accruals and deferred income	65,265	47,703
Taxation and social security	88,142	130,385
	285,047	299,547

Due after one year	2025 £	2024 £
Bank loans and overdrafts	10,138	13,484

Included in bank loans is a combined balance of £13,484 (2024 - £39,276) which is guaranteed by the government and unsecured.

Included in bank loans is a combined balance of £67,102 (2024 - £50,800) which is secured over the assets of the entity.

7	Financial commitments, guarantees and contingencies

Pension commitments

The entity operates a defined contributions pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the entity in an independently administered fund. Contributions totalling £1,521 (2024 - £Nil) were payable to the fund at the reporting date.

Off balance sheet commitments

At the reporting end date, the company had outstanding commitments for future minimum lease payments under non-cancellable leases totalling £39,000 (2024 ‐ £63,600).

McCue Jury and Partners LLP

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

8	Related party transactions

Loans to related parties

2025	Other related parties £
At start of period	4,703
Advanced	4,203
At end of period	8,906

2024	Other related parties £
At start of period	9,831
Repaid	(5,128)
At end of period	4,703

The loans to other related parties are interest free and repayable on demand.