REGISTERED NUMBER: OC354316 (England and Wales)

Financial Statements for the Year Ended 31st March 2025

for

McKenzie Rose LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mr C McKenzie

Mrs L McKenzie

Mrs A Keteca

REGISTERED OFFICE:

5 Cherrywoods

Great Bentley

Essex

CO7 8QF

REGISTERED NUMBER:

OC354316 (England and Wales)

ACCOUNTANTS:

RDP Accountants

Qualified Accounting Technicians

Ground Floor

Southway House

29 Southway

Colchester

Essex

CO2 7BA

FIXED ASSETS

Tangible assets

4

756

1,008

CURRENT ASSETS

Debtors

6,808

3,110

Cash at bank

5,048

6,757

11,856

9,867

CREDITORS

Amounts falling due within one year

5

3,502

2,934

NET CURRENT ASSETS

8,354

6,933

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

9,110

7,941

LOANS AND OTHER DEBTS DUE TO MEMBERS

6

9,110

7,941

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

9,110

7,941

Amounts due from members

(6,808

)

(3,110

)

2,302

4,831

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.

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 23rd December 2025 and were signed by:

Mrs L McKenzie - Designated member

1.	STATUTORY INFORMATION

McKenzie Rose 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.

Office equipment

-

25% on reducing balance

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.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1st April 2024

and 31st March 2025

8,064

DEPRECIATION

At 1st April 2024

7,056

Charge for year

252

At 31st March 2025

7,308

NET BOOK VALUE

At 31st March 2025

756

At 31st March 2024

1,008

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,894

1,878

Other creditors

1,608

1,056

3,502

2,934

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up. There is no provision for specific legally enforceable protection afforded to creditors in such an event. There are no restrictions or limitations on the ability of the members to reduce the amount of Members’ other interests.