All Infrastructure Services LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: OC380979

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		96,962		107,736
Investment Properties	5		2,419,000		2,469,000

			2,515,962		2,576,736
CURRENT ASSETS
Debtors	6	45,000		45,000

		45,000		45,000
Creditors: Amounts Falling Due Within One Year	7	(77,777 )		(62,101 )

NET CURRENT ASSETS (LIABILITIES)			(32,777 )		(17,101 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,483,185		2,559,635

Creditors: Amounts Falling Due After More Than One Year	8		(1,142,777 )		(1,216,311 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			1,340,408		1,343,324

REPRESENTED BY:
Equity
Members' other interests
Members' capital		1,501,216		1,442,635
Other reserves		(160,808)		(99,311)

			1,340,408		1,343,324

TOTAL MEMBERS' INTEREST
Members' other interests			1,340,408		1,343,324

			1,340,408		1,343,324

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All Infrastructure Services LLP

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

J Ainsworth Designated Member	S Ainsworth Designated Member
09/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

All Infrastructure Services LLP is a limited liability partnership, incorporated in England & Wales, registered number OC380979 . The Registered Office is South Belringham South Lane, Sutton Valence, Maidstone, Kent, ME17 3BD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Going Concern Disclosure

The members have not identified any material uncertainties related to events or conditions that may cast significant doubt about the LLP's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue from rental income as outlined in the tenancy agreements.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles

10% on reducing balance

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

No depreciation or amortisation is charged in respect of freehold or leasehold property having more than 20 years unexpired. This departure from the requirements of the Companies Act 2006. for all properties to be depreciated, is, in the opinion of the Members, necessary for the financial statements to give a true and fair view in accordance with applicable accounting standards.

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the LLP. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.7. Capital Subscription and Repayment

The capital requirements of the partnership are determined from time to time by the Designated Members. The amount of capital subscribed by each member is linked to the earnings allocated to that member. No interest is paid on capital.

2.8. Allocation of Profits and Drawings

The allocation of profits to those who were members during the year is made by unanimous vote of the Designated Members.

During the year members draw sums as agreed by the Designated Members, taking into account the partnerships cash requirements for operating and investing activities.

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All Infrastructure Services LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Motor Vehicles
	£
Cost or Valuation
As at 1 April 2024	165,870

As at 31 March 2025	165,870

Depreciation
As at 1 April 2024	58,134
Provided during the period	10,774

As at 31 March 2025	68,908

Net Book Value
As at 31 March 2025	96,962

As at 1 April 2024	107,736

5. Investment Property

	2025
	£
Fair Value
As at 1 April 2024	2,469,000
Revaluations	(50,000)

As at 31 March 2025	2,419,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2025	2024
	£	£
Cost	2,021,000	2,021,000

Investment properties were valued at fair value by the Designated Members on 31 March 2025.

6. Debtors

	2025	2024
	£	£
Due after more than one year
Other debtors	45,000	45,000

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	29,585	7,785
Bank loans and overdrafts	47,534	53,686
Other creditors	658	630

	77,777	62,101

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All Infrastructure Services LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	29,585
Bank loans	1,142,777	1,186,726

	1,142,777	1,216,311

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	29,585	7,785
Later than one year and not later than five years	-	29,585

	29,585	37,370

	29,585	37,370

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