Carter Moore LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC322145 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Carter Moore LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mrs S J J Moore

J P Moore

REGISTERED OFFICE:

19 Old Court

Wootton Bassett

Wiltshire

SN4 8QY

REGISTERED NUMBER:

OC322145 (England and Wales)

ACCOUNTANTS:

Monahans

Chartered Accountants

Hermes House

Fire Fly Avenue

Swindon

Wiltshire

SN2 2GA

FIXED ASSETS

Tangible assets

4

8,843

11,791

CURRENT ASSETS

Debtors

5

23,198

25,844

Cash at bank

7

23,205

25,851

CREDITORS

Amounts falling due within one year

6

28,064

12,375

NET CURRENT (LIABILITIES)/ASSETS

(4,859

)

13,476

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,984

25,267

CREDITORS

Amounts falling due after more than one
year

7

3,784

25,067

NET ASSETS ATTRIBUTABLE TO
MEMBERS

200

LOANS AND OTHER DEBTS DUE TO
MEMBERS

9

200

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

200

Amounts due from members

5

(22,698

)

(25,344

)

(22,498

)

(25,144

)

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 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 31 December 2025 and were signed by:

J P Moore - Designated member

1.	STATUTORY INFORMATION

Carter Moore LLP is registered in England and Wales. 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures & equipment

-

20% on straight line basis

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on straight line basis

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Motor

Computer

& equipment

vehicles

equipment

Totals

£

COST

At 1 April 2024

and 31 March 2025

4,010

37,265

2,599

43,874

DEPRECIATION

At 1 April 2024

4,010

25,474

2,599

32,083

Charge for year

-

2,948

-

2,948

At 31 March 2025

4,010

28,422

2,599

35,031

NET BOOK VALUE

At 31 March 2025

-

8,843

-

8,843

At 31 March 2024

-

11,791

-

11,791

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

37,265

DEPRECIATION

At 1 April 2024

25,474

Charge for year

2,948

At 31 March 2025

28,422

NET BOOK VALUE

At 31 March 2025

8,843

At 31 March 2024

11,791

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

500

Amounts due from members

22,698

25,344

23,198

25,844

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts (see note 8)

7,499

7,460

Hire purchase contracts

18,081

2,582

Other creditors

1,224

1,194

Accrued expenses

1,260

1,139

28,064

12,375

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans (see note 8)

3,784

6,986

Hire purchase contracts

-

18,081

3,784

25,067

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

Amounts falling due within one year or on demand:

Bank overdrafts

3,991

3,952

Bank loans - less than 1 yr

3,508

7,499

7,460

Amounts falling due between one and two years:

Bank loans - 1-2 years

3,215

3,508

2025

2024

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

569

3,478

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

2024

£

Capital account

200

Falling due within one year

200

Loans and other debts due to or from members rank equally with debts due to unsecured creditors in the event of a winding up.