REGISTERED NUMBER: OC382020 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Avl Trade Sales LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

S W Beagrie

C S Beagrie

REGISTERED OFFICE:

10 Easter Park Barton Road

Middlesbrough

Cleveland

TS2 1RY

REGISTERED NUMBER:

OC382020 (England and Wales)

ACCOUNTANTS:

Switch Accountants

Switch House

City West Business Park

St John's Road

Meadowfield

Durham

DH7 8ER

FIXED ASSETS

Tangible assets

4

15,203

942

CURRENT ASSETS

Stocks

61,822

61,822

Debtors

5

1,152,062

734,398

Cash at bank

526,907

337,038

1,740,791

1,133,258

CREDITORS

Amounts falling due within one year

6

1,177,660

674,336

NET CURRENT ASSETS

563,131

458,922

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

578,334

459,864

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

500,808

382,338

MEMBERS' OTHER INTERESTS

Capital accounts

77,526

77,526

578,334

459,864

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

500,808

382,338

Members' other interests

77,526

77,526

578,334

459,864

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 31 January 2025.

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 20 October 2025 and were signed by:

S W Beagrie - Designated member

C S Beagrie - Designated member

1.	STATUTORY INFORMATION

Avl Trade Sales 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.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

6,619

Additions

19,329

At 31 January 2025

25,948

DEPRECIATION

At 1 February 2024

5,677

Charge for year

5,068

At 31 January 2025

10,745

NET BOOK VALUE

At 31 January 2025

15,203

At 31 January 2024

942

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

753,419

639,091

Amounts owed by joint ventures

310,191

-

Amounts owed by associates

88,452

88,452

Other debtors

-

6,855

1,152,062

734,398

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

372

372

Trade creditors

915,811

581,617

Amounts owed to joint ventures

-

12,602

Taxation and social security

241,093

61,151

Other creditors

20,384

18,594

1,177,660

674,336

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

The profit for the year before members' remuneration and loss was £116,437