REGISTERED NUMBER: OC396510 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st December 2024

for

ALEX MARTON FINE WINES LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Ardel Limited

A P H Marton

D C Warner

REGISTERED OFFICE:

2 Burton House

Repton Place

White Lion Road

Amersham

Buckinghamshire

HP7 9LP

REGISTERED NUMBER:

OC396510 (England and Wales)

ACCOUNTANTS:

Jacquards

2 Burton House

Repton Place

White Lion Road

Amersham

Buckinghamshire

HP7 9LP

FIXED ASSETS

Tangible assets

4

16,895

20,847

CURRENT ASSETS

Stocks

182,114

198,686

Debtors

5

341,617

408,652

Cash at bank and in hand

8,191

9,821

531,922

617,159

CREDITORS

Amounts falling due within one year

6

502,847

587,065

NET CURRENT ASSETS

29,075

30,094

TOTAL ASSETS LESS CURRENT LIABILITIES

45,970

50,941

CREDITORS

Amounts falling due after more than one year

7

24,654

30,117

NET ASSETS ATTRIBUTABLE TO MEMBERS

21,316

20,824

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

8,316

7,824

MEMBERS' OTHER INTERESTS

Capital accounts

13,000

13,000

21,316

20,824

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

8,316

7,824

Members' other interests

13,000

13,000

Amounts due from members

5

(25,720

)

(43,466

)

(4,404

)

(22,642

)

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31st December 2024.

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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

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 Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 2nd July 2025 and were signed by:

A P H Marton - Designated member

1.	STATUTORY INFORMATION

Alex Marton Fine Wines LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2023 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st January 2024

31,930

Additions

1,680

At 31st December 2024

33,610

DEPRECIATION

At 1st January 2024

11,083

Charge for year

5,632

At 31st December 2024

16,715

NET BOOK VALUE

At 31st December 2024

16,895

At 31st December 2023

20,847

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

312,856

364,426

Other debtors

28,761

44,226

341,617

408,652

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

5,530

5,613

Trade creditors

468,244

557,525

Taxation and social security

2,310

2,014

Other creditors

26,763

21,913

502,847

587,065

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

24,654

30,117

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

2,312

7,997

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2024

2023

£

£

Amounts owed to members in respect of profits

8,316

7,824

Falling due within one year

8,316

7,824

Loans and other debts due to members represent allocated profits not yet paid to members and are due within one year and would rank after unsecured creditors in the event of a winding-up.