Limited Liability Partnership registration number OC389305 (England and Wales)
E J MOYLE LLP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
E J MOYLE LLP
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
E J MOYLE LLP
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
19,816
16,280
Current assets
Debtors
4
393,353
379,573
Cash at bank and in hand
96,014
35,608
489,367
415,181
Creditors: amounts falling due within one year
5
Loans and overdrafts
8,657
8,657
Other creditors
111,501
103,563
Taxation and social security
52,090
44,019
172,248
156,239
Net current assets
317,119
258,942
Total assets less current liabilities
336,935
275,222
Creditors: amounts falling due after more than one year
6,7
(29,326)
(59,921)
Provisions for liabilities
(34,450)
(33,674)
Net assets attributable to members
273,159
181,627
Represented by:
Loans and other debts due to members within one year
Other amounts
8
233,159
141,627
Members' other interests
Members' capital classified as equity
40,000
40,000
273,159
181,627
E J MOYLE LLP
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
2026
2025
Notes
£
£
£
£
- 2 -
Total members' interests
Loans and other debts due to members
8
233,159
141,627
Members' other interests
40,000
40,000
273,159
181,627

In accordance with section 444 of the Companies Act 2006 as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of the Companies Act 2006) Regulations 2008, all of the members of the limited liability partnership have consented to the abridgement of the financial statements pursuant to paragraph 1A of Schedule 1 to the Small Limited Liability Partnerships (Accounts) Regulations (SI 2008/1912)(a).

T he members of the limited liability partnership have elected not to include a copy of the profit and loss account within the financial statements.

For the financial year ended 31 March 2026 the limited liability partnership 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) relating to small limited liability partnerships.

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to limited liability partnerships) with respect to accounting records and the preparation of accounts.

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.

In accordance with section 444 of the Companies Act 2006 as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of the Companies Act 2006) Regulations 2008, all of the members of the limited liability partnership have consented to the abridgement of the financial statements pursuant to paragraph 1A of Schedule 1 to the Small Limited Liability Partnerships (Accounts) Regulations (SI 2008/1912)(a).

The financial statements were approved by the members and authorised for issue on 7 July 2026 and are signed on their behalf by:
07 July 2026
S J Lyon
Designated member
Limited Liability Partnership registration number OC389305 (England and Wales)
E J MOYLE LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Limited liability partnership information

E J Moyle LLP is a limited liability partnership incorporated in England and Wales. The registered office is 15 Beach Road, Littlehampton, West Sussex, United Kingdom, BN17 5HZ.

The limited liability partnership's principal activities are disclosed in the Members' Report.

1.1
Accounting convention

These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" issued in December 2021, together 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 applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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 £.

The financial statements have been prepared under the historical cost conventio n. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the amounts recoverable for the services provided to clients, excluding value added tax, under contractual obligations which are performed gradually over time.

If, at the balance sheet date, completion of contractual obligations is dependent on external factors (and thus outside the control of the Limited Liability Partnership), then revenue is recognised only when the event occurs. In such cases, costs incurred up to the balance sheet date are carried forward as work in progress.

1.3
Division of profits

A member's share of the profit or loss for the year is accounted for as an allocation of profits. On the 28th day of each month, or the next business day where the date is not a business day, each Member shall be allocated with, and may draw from, their current account on account of their share of profits such sum as the Member may determine by special majority from time to time.

Unallocated profits are included within 'other reserves'.

1.4
Taxation

Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

E J MOYLE LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.5
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.6
Intangible fixed assets

Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

1.7
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
Over the lease term
Plant and machinery etc
15% Reducing Balance
Office equipment
25% reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and 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.

1.9
Debtors
Debtors are measured at transaction price (which is usually the fee note value), less any
impairment losses for bad and doubtful debts.
1.10
Creditors
Creditors are measured at transaction price (which is usually the invoice price). Loans and other
financial liabilities are initially recognised at transaction price net of any transaction cost.
E J MOYLE LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
1.11
Provisions

Provisions (i.e liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

1.12

Members' capital

Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.

1.13
Leases

A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the LLP's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

2
Employees

The average number of persons (excluding members) employed by the partnership during the year was:

2026
2025
Number
Number
Total
18
18
E J MOYLE LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
3
Tangible fixed assets
Total
£
Cost
At 1 April 2025
69,509
Additions
9,144
At 31 March 2026
78,653
Depreciation and impairment
At 1 April 2025
53,229
Depreciation charged in the year
5,608
At 31 March 2026
58,837
Carrying amount
At 31 March 2026
19,816
At 31 March 2025
16,280
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
87,662
60,837
Other debtors
305,691
318,736
393,353
379,573
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
8,657
8,657
Taxation and social security
52,090
44,019
Other creditors
90,861
82,695
Amount due to former member, arising in the previous year
20,640
20,868
172,248
156,239
E J MOYLE LLP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
8,219
18,345
Amount due to former member
21,107
41,576
29,326
59,921
7
Amount due to former member

T he repayment of capital to a former member of the LLP is reviewed annually and is due to be reviewed in April 2027.

8
Loans and other debts due to members
2026
2025
£
£
Analysis of loans
Loans from members
233,159
141,627
Amounts falling due within one year
233,159
141,627

Loans and other debts due to members rank equally with debts due to ordinary creditors in a

winding up.

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