Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 OC396104 Mrs C L Dukes Mr A T Dukes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC396104 2025-03-31 OC396104 2026-03-31 OC396104 2025-04-01 2026-03-31 OC396104 frs-core:CurrentFinancialInstruments 2026-03-31 OC396104 frs-core:FurnitureFittings 2025-04-01 2026-03-31 OC396104 frs-core:MotorVehicles 2025-04-01 2026-03-31 OC396104 frs-core:PlantMachinery 2026-03-31 OC396104 frs-core:PlantMachinery 2025-04-01 2026-03-31 OC396104 frs-core:PlantMachinery 2025-03-31 OC396104 frs-bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC396104 frs-bus:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 OC396104 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 OC396104 frs-bus:SmallEntities 2025-04-01 2026-03-31 OC396104 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 OC396104 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 OC396104 frs-countries:EnglandWales 2025-04-01 2026-03-31 OC396104 frs-bus:PartnerLLP1 2025-04-01 2026-03-31 OC396104 frs-bus:PartnerLLP2 2025-04-01 2026-03-31 OC396104 2024-03-31 OC396104 2025-03-31 OC396104 2024-04-01 2025-03-31 OC396104 frs-core:CurrentFinancialInstruments 2025-03-31
Registered number: OC396104
AJ Ales LLP
Unaudited Financial Statements
For The Year Ended 31 March 2026
AJ Ales LLP
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
AJ Ales LLP
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: OC396104

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,372 |  | 7,202
|  |  | 5,372 |  | 7,202
CURRENT ASSETS
Stocks |  | 2,000 |  | 3,700 |
Debtors | 5 | 2,431 |  | 2,382 |
Cash at bank and in hand |  | 6,354 |  | 1,298 |
|  | 10,785 |  | 7,380 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,916 ) |  | (3,379 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 6,869 |  | 4,001
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 12,241 |  | 11,203
NET ASSETS ATTRIBUTABLE TO MEMBERS |  |  | 12,241 |  | 11,203
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts |  | 12,241 |  | 11,203 |
|  |  | 12,241 |  | 11,203
|  |  | 12,241 |  | 11,203
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year |  |  | 12,241 |  | 11,203
|  |  | 12,241 |  | 11,203

Page 1
Page 2
AJ Ales LLP
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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

Mrs C L Dukes Designated Member | Mr A T Dukes Designated Member
21 July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
AJ Ales LLP
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
AJ Ales LLP is a limited liability partnership, incorporated in England & Wales, registered number OC396104 . The Registered Office is Unit 11, Ashmore Ind Est, Long Acre Street, Walsall, West Midlands, WS2 8QG.
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 May 2024 (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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. 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:

Plant & Machinery | 25% - reducing balance
Motor Vehicles | 25% - reducing balance
Fixtures & Fittings | 10% - cost

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 April 2025 | 25,821
Additions | 800
Disposals | (3,958 )
As at 31 March 2026 | 22,663

...CONTINUED
Page 3
Page 4
AJ Ales LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025 | 18,619
Provided during the period | 2,630
Disposals | (3,958 )
As at 31 March 2026 | 17,291
Net Book Value
As at 31 March 2026 | 5,372
As at 1 April 2025 | 7,202

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,252 |  | 2,203
Other debtors | 179 |  | 179
| 2,431 |  | 2,382

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,144 |  | 1,039
Taxation and social security | 2,772 |  | 2,340
| 3,916 |  | 3,379

Page 4