|
|
REGISTERED NUMBER:
|
|
|
|
|
|
|
|
|
|
|
Moore Allen & Innocent LLP |
|
Financial Statements |
|
for the Year Ended 31st December 2021 |
|
|
|
|
|
|
|
REGISTERED NUMBER:
|
|
|
|
|
|
|
|
|
|
|
Moore Allen & Innocent LLP |
|
Financial Statements |
|
for the Year Ended 31st December 2021 |
|
|
|
|
|
Moore Allen & Innocent LLP (Registered number: OC311820) |
|
|
|
|
|
|
Contents of the Financial Statements |
for the Year Ended 31st December 2021 |
|
|
|
|
Page |
|
Balance Sheet | 1 | to | 2 |
|
Notes to the Financial Statements | 3 | to | 6 |
|
Moore Allen & Innocent LLP (Registered number: OC311820) |
|
Balance Sheet |
31st December 2021 |
|
2021 | 2020 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 4 |
|
|
Tangible assets | 5 |
|
|
|
|
|
CURRENT ASSETS |
Debtors | 6 |
|
|
Cash at bank and in hand |
|
|
|
|
CREDITORS |
Amounts falling due within one year | 7 |
|
|
NET CURRENT ASSETS |
|
|
TOTAL ASSETS LESS CURRENT
LIABILITIES |
|
|
|
CREDITORS |
Amounts falling due after more than one
year |
8 |
|
|
NET ASSETS ATTRIBUTABLE TO
MEMBERS |
901,164 |
1,053,152 |
Moore Allen & Innocent LLP (Registered number: OC311820) |
|
Balance Sheet - continued |
31st December 2021 |
|
2021 | 2020 |
Notes | £ | £ | £ | £ |
LOANS AND OTHER DEBTS DUE TO
MEMBERS |
197,357 |
314,020 |
|
MEMBERS' OTHER INTERESTS |
Capital accounts | 272,602 | 281,959 |
Other reserves | 10 |
|
|
901,164 | 1,053,152 |
|
TOTAL MEMBERS' INTERESTS |
Loans and other debts due to members | 197,357 | 314,020 |
Members' other interests | 703,807 | 739,132 |
901,164 | 1,053,152 |
|
|
|
The members acknowledge their responsibilities for: |
(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and |
(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP. |
|
|
|
In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Profit and Loss Account has not been delivered. |
|
The financial statements were approved by the members of the LLP and authorised for issue on
|
|
|
|
|
|
|
Moore Allen & Innocent LLP (Registered number: OC311820) |
|
Notes to the Financial Statements |
for the Year Ended 31st December 2021 |
|
1. | STATUTORY INFORMATION |
|
Moore Allen & Innocent LLP is registered in England and Wales. The LLP's registered number and registered office address are as below: |
|
Registered number: |
|
|
Registered office: |
|
|
|
|
|
2. | ACCOUNTING POLICIES |
|
Basis of preparing the financial statements |
|
|
Turnover |
Turnover represents the value, excluding value added tax, of services provided during the year including estimates of amounts not invoiced. |
|
Intangible assets |
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
|
Tangible fixed assets |
|
Short leasehold | - |
|
Fixtures, fittings and office equipment | - |
|
Computer equipment | - |
|
|
Pension costs and other post-retirement benefits |
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate. |
|
Members' remuneration |
A member's share in the profit or loss for the year is accounted for as an allocation of profits. Unallocated profits and losses are included within "other reserves". |
|
Goodwill |
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, has been amortised evenly over its estimated useful life of three years. |
|
3. | EMPLOYEE INFORMATION |
|
The average number of employees during the year was
|
Moore Allen & Innocent LLP (Registered number: OC311820) |
|
Notes to the Financial Statements - continued |
for the Year Ended 31st December 2021 |
|
4. | INTANGIBLE FIXED ASSETS |
Goodwill |
£ |
COST |
At 1st January 2021 |
|
Disposals | ( |
) |
At 31st December 2021 |
|
AMORTISATION |
At 1st January 2021 |
|
Eliminated on disposal | ( |
) |
At 31st December 2021 |
|
NET BOOK VALUE |
At 31st December 2021 |
|
At 31st December 2020 |
|
|
5. | TANGIBLE FIXED ASSETS |
Fixtures, |
fittings |
and |
Short | office | Computer |
leasehold | equipment | equipment | Totals |
£ | £ | £ | £ |
COST |
At 1st January 2021 |
|
|
|
|
Disposals |
|
|
( |
) | ( |
) |
At 31st December 2021 |
|
|
|
|
DEPRECIATION |
At 1st January 2021 |
|
|
|
|
Charge for year |
|
|
|
|
Eliminated on disposal |
|
|
( |
) | ( |
) |
At 31st December 2021 |
|
|
|
|
NET BOOK VALUE |
At 31st December 2021 |
|
|
|
|
At 31st December 2020 |
|
|
|
|
Moore Allen & Innocent LLP (Registered number: OC311820) |
|
Notes to the Financial Statements - continued |
for the Year Ended 31st December 2021 |
|
6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2021 | 2020 |
£ | £ |
Trade debtors |
|
|
Other debtors |
|
|
Prepayments and accrued income |
|
|
|
|
|
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2021 | 2020 |
£ | £ |
Bank loans and overdrafts |
|
|
Trade creditors |
|
|
Social security and other taxes |
|
|
Other creditors |
|
|
Accruals and deferred income |
|
|
|
|
|
8. |
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR |
2021 | 2020 |
£ | £ |
Bank loans and overdrafts |
|
|
|
9. | LEASING AGREEMENTS |
|
Minimum lease payments under non-cancellable operating leases fall due as follows: |
2021 | 2020 |
£ | £ |
Within one year |
|
|
Between one and five years |
|
|
|
|
|
10. | RESERVES |
Other |
reserves |
£ |
At 1st January 2021 |
|
Movement | ( |
) |
At 31st December 2021 |
|
|
11. | RELATED PARTY DISCLOSURES |
|
The LLP occupied premises owned by members and ex-members paying rent of £34,211 to members in the year (2020: £35,475). |
Moore Allen & Innocent LLP (Registered number: OC311820) |
|
Notes to the Financial Statements - continued |
for the Year Ended 31st December 2021 |
|
12. | ULTIMATE CONTROLLING PARTY |
|
In the opinion of the members there is no controlling party, as defined by Financial Reporting Standard No 8 'Related party disclosures'. |
|
13. | CLIENT MONEY |
|
As part of the partnership's trading activities money is held in appropriately designated bank accounts on behalf of clients. |
|
The amount contained within such accounts at the year end was £2,045,221 (2020: £1,894,058). |