MACROBERTS LLP

• ⚠

  Material uncertainty over going concern

  MacRoberts LLP merged with Morton Fraser LLP to form Morton Fraser MacRoberts LLP on 1 November 2023. As such MacRoberts LLP ceased trading on that date and transferred all assets and liabilities into the newly created firm. In addition to the transfer of all assets and liabilities all partners and staff transferred their employment on the same date. The members, with reference to the cessation of trade, have prepared the financial statements on the basis that the company is no longer a going concern. No adjustments arose as a result of ceasing to apply the going concern accounting basis.

• ◆

  4 officer resignations in last 12 months

  Multiple officers have left the board recently — see the People section for who.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

RSM UK Audit LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“MacRoberts LLP merged with Morton Fraser LLP to form Morton Fraser MacRoberts LLP on 1 November 2023. As such MacRoberts LLP ceased trading on that date and transferred all assets and liabilities into the newly created firm. In addition to the transfer of all assets and liabilities all partners and staff transferred their employment on the same date. The members, with reference to the cessation of trade, have prepared the financial statements on the basis that the company is no longer a going concern. No adjustments arose as a result of ceasing to apply the going concern accounting basis.”

Significant events

• “MacRoberts LLP merged with Morton Fraser LLP to form Morton Fraser MacRoberts LLP on 1 November 2023. As such MacRoberts LLP ceased trading on that date and transferred all assets and liabilities into the newly created firm. In addition to the transfer of all assets and liabilities all partners and staff transferred their employment on the same date.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

8

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

4

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -100%

  £10,567,000 → £0

• Cash

  —

  Not reported

• Net assets

  —

  Not reported

• Employees

  -100%

  86 → 0

• Operating profit

  -100%

  £3,249,000 → £0

• Profit before tax

  -100%

  £3,528,000 → £0

• Wages

  -100%

  £3,582,000 → £0

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers