M. J. Fisher & Co LLP - Filleted accounts

Registered number

OC395500

M. J. Fisher & Co LLP

Filleted Accounts

31 March 2026

M. J. Fisher & Co LLP
Registered number:		OC395500
Balance Sheet
as at 31 March 2026
Notes		2026		2025
£			£
Fixed assets
Tangible assets	3	260		7,529
Current assets
Debtors	4	15,619		12,909
Cash at bank and in hand		100		100
		15,719		13,009

Creditors: amounts falling due within one year	5	(1,535)		(810)

Net current assets		14,184		12,199

Total assets less current liabilities		14,444		19,728



Net assets attributable to members		14,444		19,728

Represented by:
Loans and other debts due to members	6	14,344		19,628

Members' other interests
Members' capital classified as equity		100		100

		14,444		19,728

Total members' interests
Loans and other debts due to members	6	14,344		19,628
Members' other interests		100		100

		14,444		19,728

For the year ended 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.

These accounts were approved by the members on 12 October 2026 and signed on their behalf by:


M J Fisher
Designated member

M. J. Fisher & Co LLP
Notes to the Accounts
for the year ended 31 March 2026

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Division of profits
	Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.

	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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery, fixtures, fittings, tools,	25% of the balance remaining after disposals,
	motor vehicles and equipment	additions and previous years' depreciation

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term 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 costs and subsequently measured at amortised cost determined using the effective interest method.

	Provisions
	Provisions (ie 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.

	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.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the LLP			-		-


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	544		17,250		17,794
	Additions	95		-		95
	Disposals	-		(17,250)		(17,250)
	At 31 March 2026	639		-		639

	Depreciation
	At 1 April 2025	292		9,973		10,265
	Charge for the year	87		-		87
	On disposals	-		(9,973)		(9,973)
	At 31 March 2026	379		-		379

	Net book value
	At 31 March 2026	260		-		260
	At 31 March 2025	252		7,277		7,529


4	Debtors			2026		2025
£					£

	Other debtors			15,619		12,909


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Other creditors			1,535		810


6	Loans and other debts due to members			2026		2025
£					£

	Amounts due to members in respect of profits			14,344		19,628

	Amounts falling due within one year			14,344		19,628

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


7	Other information

	M. J. Fisher & Co LLP is a limited liability partnership incorporated in England. Its registered office is:
	160 Burntwood Lane
	Caterham
	CR3 6TB