Limited Liability Partnership Registration No. OC304165 (England and Wales)
Moore Kingston Smith & Partners LLP
Members' Report and Financial Statements
For the year ended 30 April 2025
Moore Kingston Smith & Partners LLP
Limited liability partnership information
Designated members
I. Robert
B. Baker
C. Purkiss
R. Davies
J. Colley
Moore Kingston Smith LLP
Limited liability partnership number
OC304165
Registered office
9 Appold Street
London
EC2A 2AP
Auditor
Price Bailey LLP
Tennyson House
Cambridge Business Park
Cambridge
CB4 0WZ
Moore Kingston Smith & Partners LLP
Contents
Page
Members' report
1
Members' responsibilities statement
2
Independent auditor's report
3 - 7
Income statement
8
Statement of financial position
9
Reconciliation of members' interests
10
Notes to the financial statements
11 - 15
Moore Kingston Smith & Partners LLP
Members' Report
For the year ended 30 April 2025
Page 1

The members present their annual report and financial statements for the year ended 30 April 2025.

Principal activities

The principal activity of the limited liability partnership continued to be that of insolvency services.

Designated members

The designated members who held office during the year and up to the date of signature of the financial statements were as follows:

I. Robert
B. Baker
C. Purkiss
R. Davies
N. Mather
(Resigned 31 December 2024)
J. Colley
(Appointed 31 July 2025)
Moore Kingston Smith LLP
Members' drawings, contributions and repayments

The members' drawings policy allows licensed members (i.e. those who are licensed insolvency practitioners) to draw a proportion of their profit share, net of a tax retention, in monthly instalments. Additionally the policy allows each capital member to draw monies surplus to requirements of the business on a quarterly basis in profit share proportion. All payments are made subject to the cash requirements of the business. Tax retentions are paid to HM Revenue & Customs on behalf of the members with any excess being released to the members as appropriate.

Members are required to contribute a proportion of the funds required to finance working capital as fixed loans. These funding requirements are determined by the members.

Other than in exceptional circumstances members' fixed loans are repaid only on or after retirement. In accordance with FRS 102 members' capital is categori s ed as loans and other debts due to members.

Auditor

The auditor, Price Bailey LLP, is deemed to be re-appointed under section 487(2) of the Companies Act 2006 (as applied to limited liability partnerships).

Statement of disclosure to auditor

So far as the members are aware, there is no relevant audit information of which the limited liability partnership’s auditor is unaware. Additionally, the members have taken all the necessary steps that they ought to have taken as members in order to make themselves aware of all relevant audit information and to establish that the limited liability partnership’s auditor is aware of that information.

Approved by the members on
11 December 2025
11 December 2025
and signed on their behalf by:
I. Robert
Designated Member
Moore Kingston Smith & Partners LLP
Members' Responsibilities Statement
For the year ended 30 April 2025
Page 2

The members are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice. Under company law (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the limited liability partnership and of the profit or loss of the limited liability partnership for that period. In preparing these financial statements, the members are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the limited liability partnership will continue in business.

The members are responsible for keeping adequate accounting records that are sufficient to show and explain the limited liability partnership’s transactions and disclose with reasonable accuracy at any time the financial position of the limited liability partnership and enable them to ensure that the financial statements comply with the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008). They are also responsible for safeguarding the assets of the limited liability partnership and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Moore Kingston Smith & Partners LLP
Independent Auditor's Report
to the Members of Moore Kingston Smith & Partners LLP
Page 3
Opinion

We have audited the financial statements of Moore Kingston Smith & Partners LLP (the 'limited liability partnership') for the year ended 30 April 2025 which comprise the income statement, the statement of financial position, the reconciliation of members' interests and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the limited liability partnership's affairs as at 30 April 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006 as applied to limited liability partnerships.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the limited liability partnership in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the members’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the limited liability partnership's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the members with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the members' report, other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Moore Kingston Smith & Partners LLP
Independent Auditor's Report (Continued)
to the Members of Moore Kingston Smith & Partners LLP
Page 4
Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 as applied to limited liability partnerships requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of members

As explained more fully in the members' r esponsibilities s tatement, the members are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the members determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the members are responsible for assessing the limited liability partnership's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the members either intend to liquidate the limited liability partnership or to cease operations, or have no realistic alternative but to do so.

Moore Kingston Smith & Partners LLP
Independent Auditor's Report (Continued)
to the Members of Moore Kingston Smith & Partners LLP
Page 5
Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the limited liability partnership's internal control.

- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the members.

- Conclude on the appropriateness of the members' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the limited liability partnership's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the limited liability partnership to cease to continue as a going concern.

- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Moore Kingston Smith & Partners LLP
Independent Auditor's Report (Continued)
to the Members of Moore Kingston Smith & Partners LLP
Page 6

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the limited liability partnership.

Our approach was as follows:

- We obtained an understanding of the legal and regulatory requirements applicable to the limited liability partnership and considered that the most significant are 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, the Limited Liability Partnerships SORP, and UK financial reporting standards as issued by the Financial Reporting Council.

- We obtained an understanding of how the limited liability partnership complies with these requirements by discussions with management and those charged with governance.

- We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance.

- We inquired of management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations.

- Based on this understanding, we designed specific appropriate audit procedures to identify instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required.

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

Moore Kingston Smith & Partners LLP
Independent Auditor's Report (Continued)
to the Members of Moore Kingston Smith & Partners LLP
Page 7

Use of our report

This report is made solely to the limited liability partnership's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 as applied to limited liability partnerships. Our audit work has been undertaken so that we might state to the limited liability partnership's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the limited liability partnership and the limited liability partnership's members as a body, for our audit work, for this report, or for the opinions we have formed.

Shaun Jordan ACA (Senior Statutory Auditor)
for and on behalf of Price Bailey LLP
15 January 2026
Chartered Accountants
Statutory Auditor
Tennyson House
Cambridge Business Park
Cambridge
CB4 0WZ
Moore Kingston Smith & Partners LLP
Income Statement
For the year ended 30 April 2025
Page 8
2025
2024
Notes
£
£
Fee income
3
3,395,038
4,195,499
Staff costs
1,622,326
1,620,284
Other operating charges
1,124,616
1,127,086
2,746,942
2,747,370
Operating profit
4
648,096
1,448,129
Interest receivable and similar income
5
4,981
8,132
Interest payable and similar expenses
6
(15,941)
(18,088)
Profit for the financial year before members' remuneration and profit shares
637,136
1,438,173
Profit for the financial year before members' remuneration and profit shares
637,136
1,438,173
Members' remuneration charged as an expense
(637,136)
(1,438,173)
Profit for the financial year available for discretionary division among members
-
-

The income statement has been prepared on the basis that all operations are continuing operations.

The LLP has taken advantage of FRS 102 section 3 paragraph 3.19 to present only an income statement as it has no items of other comprehensive income.

Moore Kingston Smith & Partners LLP
Statement Of Financial Position
As at 30 April 2025
30 April 2025
Page 9
2025
2024
Notes
£
£
£
£
Current assets
Debtors
9
3,503,078
3,253,784
Cash at bank and in hand
79,914
89,618
3,582,992
3,343,402
Creditors: amounts falling due within one year
10
(1,521,068)
(897,256)
Net current assets
2,061,924
2,446,146
Creditors: amounts falling due after more than one year
12
(119,120)
(184,271)
Net assets attributable to members
1,942,804
2,261,875
Represented by:
Loans and other debts due to members within one year
1,942,804
2,261,875
Total members' interests
Loans and other debts due to members
1,942,804
2,261,875
The financial statements were approved by the members and authorised for issue on 11 December 2025 and are signed on their behalf by:
11 December 2025
I. Robert
B. Baker
Designated member
Designated Member
Limited Liability Partnership Registration No. OC304165
Moore Kingston Smith & Partners LLP
Reconciliation of Members' Interests
For the year ended 30 April 2025
Page 10
Current financial year
Loans and other debts due to members
£
Members' interests at 1 May 2024
2,261,875
Members' remuneration charged as an expense
637,136
Members' interests after profit for the year
2,899,011
Capital introduced less repaid
442,597
Transfers re former members
(81,509)
Drawings
(1,317,295)
Members' interests at 30 April 2025
1,942,804
Prior financial year
Loans and other debts due to members
Total
£
Members' interests at 1 May 2023
1,531,147
Members' remuneration charged as an expense
1,438,173
Members' interests after profit for the year
2,969,320
Capital introduced less repaid
325,196
Transfers re former members
(665)
Drawings
(1,031,976)
Members' interests at 30 April 2024
2,261,875

Members' interests, including loans and other debts due to members are unsecured and would rank equally with other unsecured creditors in the event of a winding up.

Loans and other debts due to members are due within one year.

Moore Kingston Smith & Partners LLP
Notes to the Financial Statements
For the year ended 30 April 2025
Page 11
1
Accounting policies
Limited liability partnership information

Moore Kingston Smith & Partners LLP is a limited liability partnership domiciled and incorporated in England and Wales. The registered office is 9 Appold Street, London, EC2A 2AP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applied by Limited Liability Partnerships and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships issued in December 2018.

The financial statements are prepared in sterling, which is the functional currency of the limited liability partnership. Monetary a mounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Exemptions for qualifying entities under FRS 102

The LLP has taken advantage of the following exemptions under the provisions of FRS 102:

(i) The requirements of Section 7 Statement of Cash Flows and Section 3 Financial Statement Presentation paragraph 3.17 (d) to prepare a statement of cash flows on the basis that the LLP is a qualifying entity and the LLP's ultimate parent, Manneken UK Holdco Limited, includes the LLP's cash flows in its consolidated financial statements;

(ii) The requirements of Section 11 paragraphs 11.39 to 11.48(a) and Section 12 paragraphs 12.26 to 12.29A, regarding disclosures for financial liabilities and assets, as the equivalent disclosures required by FRS 102 are included in the consolidated financial statements of the group in which the entity is consolidated; and

(iii) From disclosing the LLP key management personnel compensation, as required by paragraph 33.7.

1.3
Going concern

At the time of approving the financial statements, the members have a reasonable expectation that the limited liability partnership has adequate resources to continue in operational existence for the foreseeable future. Thus the members continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Fee income

Fees represent the amounts receivable for services rendered during the year including direct recoverable expenses and disbursements, net of value added tax.

F ees are recognised when the right to consideration has arisen through the performance under each assignment undertaken. Consideration accrues as the assignment progresses by reference to the value of the work performed. Fees are not recognised where the right to receive payment is contingent on events outside the control of the entity.

Amounts billed on account of work in progress are deducted from gross work in progress to the extent that they are not recognised as revenue. Amounts billed on account of work in progress are included in creditors as deferred income to the extent that they exceed the value of the related work in progress. Fees which had not been invoiced at the balance sheet date are shown as unbilled debtors.

Moore Kingston Smith & Partners LLP
Notes to the Financial Statements (Continued)
For the year ended 30 April 2025
1
Accounting policies
(Continued)
Page 12
1.5
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

Basic financial instruments are measured at amortised cost. The LLP has no other financial instruments or basic financial instruments measured at fair value.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense. The cost of any unpaid holiday entitlement is recognised in the period in which the employee's services are received.

1.8
Retirement benefits

The Limited Liability Partnership operates a defined contribution scheme for the benefit of its employees. The funds of the scheme are administered by trustees and are separate from the Limited Liability Partnership. Staff pension costs relating to the defined contribution scheme are charged to profit and loss as incurred.

1.9

Taxation

The taxation payable on profits is the personal liability of the members during the year. A retention from profit is made to fund payments of taxation on behalf of members and is included within members' interests.

1.10

Members' drawings and the subscription and repayment of members' capital

In accordance with the LLP agreement the members approve the division of profits between themselves in advance of the relevant year, so the profits realised in the income statement are treated as members' remuneration charged as an expense by reference to the pre-determined profit sharing mechanism. Allocated profit is included within 'loans and other debts due to members' in 'other amounts'.

Drawings are treated as payments on account of profit allocation and are only repayable to the LLP in so far as there are insufficient amounts held to the credit of individual partners to allocate against such drawings. Any drawings in excess of total amounts held would be included within 'amounts due from members' within debtors.

The capital requirements of the partnership are determined by the members and are reviewed regularly. Each member is required to subscribe a proportion of this capital. The amount of capital subscribed by each member is usually linked to the earnings allocated to that member. On leaving the partnership, a member's capital is usually repaid within twelve months.

Moore Kingston Smith & Partners LLP
Notes to the Financial Statements (Continued)
For the year ended 30 April 2025
Page 13
2
Judgements and key sources of estimation uncertainty

In the application of the limited liability partnership’s accounting policies, the members are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The critical accounting estimates or judgements applied by the members which have a significant impact on the amounts disclosed in the financial statements are as follows:

Revenue recognition

As described in note 1.4, consideration on assignments accrues as the assignment progresses by reference to the value of the work performed. In the case of assignments which extend over more than one year an estimate of both expected total fees and the total costs to complete the assignment is required to calculate accrued and deferred income at the reporting date. These estimates may need to be revised as the assignment progresses.

3
Turnover

Turnover is attributable to the one principal activity of the LLP. 100% of turnover arose in the United Kingdom.

4
Operating profit
2025
2024
Operating profit for the year is stated after charging:
£
£
Fees payable to the LLP's auditor for the audit of the LLP's annual accounts
4,700
4,350
5
Interest receivable and similar income
2025
2024
£
£
Bank interest
4,981
8,132
6
Interest payable and similar expenses
2025
2024
£
£
Bank loan interest
15,941
18,088
Moore Kingston Smith & Partners LLP
Notes to the Financial Statements (Continued)
For the year ended 30 April 2025
Page 14
7
Employees
The average number of persons employed by Moore Kingston Smith Group Services Limited and recharged to the LLP during the year was:
2025
2024
Number
Number
Professional staff
24
26
Support staff
4
4
28
30
Professional and support staff are employed by Moore Kingston Smith Group Services Limited, part of the Manneken UK Holdco Limited Group. The amounts recharged by Moore Kingston Smith Group Services Limited to this LLP are as follows:
Employment costs
2025
2024
£
£
Wages and salaries
1,369,730
1,376,475
Social security costs
160,781
157,791
Other pension costs
91,815
86,018
1,622,326
1,620,284
8
Information in relation to members
2025
2024
Number
Number
The average number of members during the year was
5
6
The share of profit to the member with the largest entitlement was £207,873 (2024: £356,532).
9
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
471,266
430,534
Unbilled debtors
2,943,173
2,769,550
Prepayments and accrued income
88,639
53,700
3,503,078
3,253,784
Moore Kingston Smith & Partners LLP
Notes to the Financial Statements (Continued)
For the year ended 30 April 2025
Page 15
10
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loan
72,221
53,428
Trade creditors
29,680
39,537
Amounts owed to other group undertaking
815,879
400,573
Other taxation and social security
86,375
87,411
Other creditors
177,028
95,519
Accruals and deferred income
339,885
220,788
1,521,068
897,256
The bank loan is secured by a fixed and floating charge over the assets of the LLP.
11
Pension
During the year the LLP was recharged pension payments of £91,815 for personal pension plans (2024: £86,018). Pension payments outstanding at the year end amounted to £nil (2024: £nil).
12
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loan
119,120
184,271

The bank loan is secured by a fixed and floating charge over the assets of the LLP.

The loan is due for repayment on 20 January 2028 and interest is charged at a rate of 1.75% over the Bank of England Base Rate.
13
Events after the reporting date

On 31 July 2025 the LLP acquired a 100% interest in CBW Recovery LLP, a partnership registered in the United Kingdom. It is not practical to give an estimate of the financial effect at this stage.

14
Related party transactions and controlling party

The LLP has taken advantage of the exemptions in FRS 102 regarding additional disclosure of information on related party transactions with undertakings that are wholly owned by a member of the Manneken UK Holdco Limited group.

As at 30 April 202 5 in the members' opinion, the LLP's ultimate parent undertaking and controlling party was Manneken UK Holdco Limited.

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