AST Tile & Stone LLP

	Page
Accountant's Report	1
Abridged Balance Sheet	2—3
Notes to the Abridged Financial Statements	4—5

Report to the partners on the preparation of the unaudited statutory accounts of AST Tile & Stone LLP for the year ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, I have prepared for your approval the accounts of AST Tile & Stone LLP which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the partnership’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the partners of AST Tile & Stone LLP, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of AST Tile & Stone LLP and state those matters that we have agreed to state to the partners of AST Tile & Stone LLP, as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AST Tile & Stone LLP and its partners as a body for our work or for this report.

It is your duty to ensure that AST Tile & Stone LLP has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of AST Tile & Stone LLP. You consider that AST Tile & Stone LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of AST Tile & Stone LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

6 August 2026

Norwoods

Forest House Office

3 - 5 Horndean Road

Bracknell

Berkshire

RG12 0XQ

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AST Tile & Stone LLP

Abridged Balance Sheet

As At 31 March 2026

Abridged Balance Sheet

Registered number: OC416318

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,967		2,334
Tangible Assets	5		7,289		15,992

			9,256		18,326
CURRENT ASSETS
Stocks		2,750		7,750
Debtors		21,431		30,969
Cash at bank and in hand		38,373		41,335

		62,554		80,054
Creditors: Amounts Falling Due Within One Year		(5,692 )		(23,503 )

NET CURRENT ASSETS (LIABILITIES)			56,862		56,551

TOTAL ASSETS LESS CURRENT LIABILITIES			66,118		74,877

NET ASSETS ATTRIBUTABLE TO MEMBERS			66,118		74,877

REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability		(128,409)		(39,284)
Other amounts		194,527		114,161

			66,118		74,877

			66,118		74,877

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			66,118		74,877

			66,118		74,877

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AST Tile & Stone LLP

Abridged 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.

All of the LLP's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the members

Mr A S Thompson

Designated Member

6 August 2026

The notes on pages 4 to 5 form part of these financial statements.

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AST Tile & Stone LLP

Notes to the Abridged Financial Statements

For The Year Ended 31 March 2026

Notes to the Abridged Financial Statements

1. General Information

AST Tile & Stone LLP is a limited liability partnership, incorporated in England & Wales, registered number OC416318 . The Registered Office is Forest House Office, 3 - 5 Horndean Road, Bracknell, Berkshire, RG12 0XQ.

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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are Patents & Licences which are amortised to the profit and loss account over its estimated economic life of ten years.

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:

Plant & Machinery	25% on cost
Motor Vehicles	20% on cost
Fixtures & Fittings	25% on cost
Computer Equipment	33% on cost

2.5. 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 members with contracts of employment, during the year was: NIL (2025: NIL)

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AST Tile & Stone LLP

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Total
	£
Cost
As at 1 April 2025	3,665

As at 31 March 2026	3,665

Amortisation
As at 1 April 2025	1,331
Provided during the period	367

As at 31 March 2026	1,698

Net Book Value
As at 31 March 2026	1,967

As at 1 April 2025	2,334

5. Tangible Assets

	Total
	£
Cost
As at 1 April 2025	61,699

As at 31 March 2026	61,699

Depreciation
As at 1 April 2025	45,707
Provided during the period	8,703

As at 31 March 2026	54,410

Net Book Value
As at 31 March 2026	7,289

As at 1 April 2025	15,992

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