Members' remuneration charged as an expense represents fixed amounts payable to members during the year. Amounts due for the current period were £4,000 (2025: £4,000).
The profit or loss remaining after members' remuneration is allocated between members by reference to fees attributable to their work, less an allocation of the LLP's expenditure. Expenditure is allocated between members in proportion to the income attributable to each member.
The allocation of members' profit shares may differ from the accounting profit or loss reported in these financial statements.