AJ Ales LLP

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

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

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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.

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

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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

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