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Moore Allen & Innocent LLP |
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Report of the Members and |
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Financial Statements |
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for the Year Ended 31st December 2022 |
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REGISTERED NUMBER:
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Moore Allen & Innocent LLP |
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Report of the Members and |
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Financial Statements |
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for the Year Ended 31st December 2022 |
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Moore Allen & Innocent LLP (Registered number: OC311820) |
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Contents of the Financial Statements |
for the Year Ended 31st December 2022 |
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General Information | 1 |
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Report of the Members | 2 |
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Report of the Accountants | 3 |
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Profit and Loss Account | 4 |
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Balance Sheet | 5 | to | 6 |
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Notes to the Financial Statements | 7 | to | 9 |
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Moore Allen & Innocent LLP |
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General Information |
for the Year Ended 31st December 2022 |
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DESIGNATED MEMBERS: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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Chartered Accountants |
38 Dollar Street |
Cirencester |
Gloucestershire |
GL7 2AN |
Moore Allen & Innocent LLP (Registered number: OC311820) |
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Report of the Members |
for the Year Ended 31st December 2022 |
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The members present their report with the financial statements of the LLP for the year ended 31st December 2022. |
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PRINCIPAL ACTIVITY |
The principal activity of the LLP in the year under review was that of property sales, property management, agricultural and urban professional services and furniture and fine art sales. |
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DESIGNATED MEMBERS |
The designated members during the year under review were: |
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RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS |
The profit for the year before members' remuneration and profit shares was £692,702 (2021 - £893,849 profit). |
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MEMBERS' INTERESTS |
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ON BEHALF OF THE MEMBERS: |
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Moore Allen & Innocent LLP |
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Report of the Accountants to the Members of |
Moore Allen & Innocent LLP |
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As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st December 2022 set out on pages four to nine and you consider that the LLP is exempt from an audit. |
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In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us. |
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Chartered Accountants |
38 Dollar Street |
Cirencester |
Gloucestershire |
GL7 2AN |
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Moore Allen & Innocent LLP (Registered number: OC311820) |
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Profit and Loss Account |
for the Year Ended 31st December 2022 |
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2022 | 2021 |
£ | £ |
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TURNOVER |
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Cost of sales |
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GROSS PROFIT |
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Administrative expenses |
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690,363 | 863,767 |
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Other operating income |
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OPERATING PROFIT |
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Interest receivable and similar income |
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PROFIT FOR THE FINANCIAL YEAR
BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS |
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Moore Allen & Innocent LLP (Registered number: OC311820) |
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Balance Sheet |
31st December 2022 |
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2022 | 2021 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 4 |
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CURRENT ASSETS |
Debtors | 5 |
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Cash at bank and in hand |
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CREDITORS |
Amounts falling due within one year | 6 |
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NET CURRENT ASSETS |
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TOTAL ASSETS LESS CURRENT LIABILITIES |
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NET ASSETS ATTRIBUTABLE TO
MEMBERS |
708,666 |
901,163 |
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LOANS AND OTHER DEBTS DUE TO
MEMBERS |
199,713 |
197,356 |
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MEMBERS' OTHER INTERESTS |
Capital accounts | 263,245 | 272,602 |
Other reserves | 8 |
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708,666 | 901,163 |
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TOTAL MEMBERS' INTERESTS |
Loans and other debts due to members | 199,713 | 197,356 |
Members' other interests | 508,953 | 703,807 |
708,666 | 901,163 |
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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. |
Moore Allen & Innocent LLP (Registered number: OC311820) |
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Balance Sheet - continued |
31st December 2022 |
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The financial statements were approved by the members of the LLP and authorised for issue on
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Moore Allen & Innocent LLP (Registered number: OC311820) |
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Notes to the Financial Statements |
for the Year Ended 31st December 2022 |
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1. | STATUTORY INFORMATION |
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Moore Allen & Innocent LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page. |
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2. | ACCOUNTING POLICIES |
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Basis of preparing the financial statements |
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Turnover |
Turnover represents the value, excluding value added tax, of services provided during the year including estimates of amounts not invoiced. |
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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. |
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Tangible fixed assets |
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Short leasehold | - |
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Fixtures and fittings | - |
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Computer equipment | - |
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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. |
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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". |
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3. | EMPLOYEE INFORMATION |
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The average number of employees during the year was
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Moore Allen & Innocent LLP (Registered number: OC311820) |
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Notes to the Financial Statements - continued |
for the Year Ended 31st December 2022 |
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4. | TANGIBLE FIXED ASSETS |
Fixtures |
Short | and | Computer |
leasehold | fittings | equipment | Totals |
£ | £ | £ | £ |
COST |
At 1st January 2022 |
and 31st December 2022 |
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DEPRECIATION |
At 1st January 2022 |
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Charge for year |
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At 31st December 2022 |
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NET BOOK VALUE |
At 31st December 2022 |
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At 31st December 2021 |
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5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2022 | 2021 |
£ | £ |
Debtors and prepayments |
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Other debtors |
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Prepayments and accrued income |
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6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2022 | 2021 |
£ | £ |
Creditors and accruals |
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Social security and other taxes |
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Other creditors |
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Accruals and deferred income |
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7. | LEASING AGREEMENTS |
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Minimum lease payments under non-cancellable operating leases fall due as follows: |
2022 | 2021 |
£ | £ |
Within one year |
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Between one and five years |
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Moore Allen & Innocent LLP (Registered number: OC311820) |
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Notes to the Financial Statements - continued |
for the Year Ended 31st December 2022 |
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8. | RESERVES |
Other |
reserves |
£ |
At 1st January 2022 |
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Movement | ( |
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At 31st December 2022 |
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9. | RELATED PARTY DISCLOSURES |
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The LLP occupied premises owned by members and ex-members paying rent of £33,525 to members in the year (2021: £34,211). |
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10. | ULTIMATE CONTROLLING PARTY |
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In the opinion of the members there is no controlling party, as defined by Financial Reporting Standard No 8 'Related party disclosures'. |
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11. | CLIENT MONEY |
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As part of the partnership's trading activities money is held in appropriately designated bank accounts on behalf of clients. |
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The amount contained within such accounts at the year end was £1,904,167 (2021: £2,045,221). |