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Registered number: OC446728
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Jagger, Jones & Muzzlewhite LLP
Financial statements
Information for filing with the registrar
31 March 2026
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Jagger, Jones & Muzzlewhite LLP
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Balance sheet
At 31 March 2026
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Creditors: amounts falling due within one year
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Net current assets/(liabilities)
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Total assets less current liabilities
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Loans and other debts due to members within one year
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Members' capital classified as a liability
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Loans and other debts due to members
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1
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Jagger, Jones & Muzzlewhite LLP
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Balance sheet (continued)
At 31 March 2026
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime.
The entity was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.
The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.
The financial statements were approved and authorised for issue by the members and were signed on their behalf on 7 July 2026.
Registered number: OC446728
The notes on pages 3 to 7 form part of these financial statements.
2
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Jagger, Jones & Muzzlewhite LLP
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Notes to the financial statements
Year ended 31 March 2026
Jagger, Jones & Muzzlewhite LLP ('the LLP') is a limited liability partnership incorporated in the United Kingdom and registered in England and Wales. The registered office is Carpenter Court, Maple Road, Bramhall, Cheshire, United Kingdom, SK7 2DH. The nature of the partnership's operation and principle activity is to provide consultancy services for property investment, development and operations.
2.Accounting policies
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ (FRS 102) and the Companies Act 2006.
The following principal accounting policies have been applied:
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 and value added tax.
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Division and distribution of profits
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A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.
The LLP divides profits and losses discretionarily. Discretionary divisions of profits or losses are recognised as amounts due to or from members, although they may be used to offset amounts which have been drawn by members, which are recognised as loan assets repayable.
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
The estimated useful lives range as follows:
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Other intangible fixed assets
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3
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Jagger, Jones & Muzzlewhite LLP
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Notes to the financial statements
Year ended 31 March 2026
2.Accounting policies (continued)
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the following basis:.
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
The LLP only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
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The average monthly number of employees, including members, during the period was 4.
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4
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Jagger, Jones & Muzzlewhite LLP
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Notes to the financial statements
Year ended 31 March 2026
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Other intangible fixed assets
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5
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Jagger, Jones & Muzzlewhite LLP
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Notes to the financial statements
Year ended 31 March 2026
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Creditors: amounts falling due within one year
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Accruals and deferred income
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6
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Jagger, Jones & Muzzlewhite LLP
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Notes to the financial statements
Year ended 31 March 2026
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Loans and other debts due to members
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Members' capital treated as debt
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Loans and other debts due to members may be further analysed as follows:
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Falling due within one year
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Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
7
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