Cluppins and Raddle form a partnership on 1 November 2013 , preparing accounts to 31 May each

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Cluppins and Raddle form a partnership on 1 November 2013 , preparing accounts to 31 May each year. Bardell is admitted as a partner on 1 January 2015 . Cluppins leaves the partnership on 29 February 2016 and Winkle is admitted as a partner on 1 March 2016.

Profits and losses are shared as follows:

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