All-Round Signs LLP

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

Registered number: SO302767

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		123,900		124,147

			123,900		124,147
CURRENT ASSETS
Stocks	5	5,600		5,700
Debtors	6	33,398		32,044
Cash at bank and in hand		897		2,239

		39,895		39,983
Creditors: Amounts Falling Due Within One Year	7	(40,267 )		(45,675 )

NET CURRENT ASSETS (LIABILITIES)			(372 )		(5,692 )

TOTAL ASSETS LESS CURRENT LIABILITIES			123,528		118,455

Creditors: Amounts Falling Due After More Than One Year	8		(6,550 )		(16,115 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			116,978		102,340

REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability		116,878		102,240

			116,878		102,240

Equity
Members' capital classified as equity
Members' capital		100		100

			100		100

			116,978		102,340

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			116,878		102,240
Members' capital classified as equity			100		100

			116,978		102,340

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All-Round Signs 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

Mr M Andrews Designated Member	Mr G MacMillan Designated Member
13/08/2026

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

1. General Information

All-Round Signs LLP is a limited liability partnership, incorporated in Scotland, registered number SO302767 . The Registered Office is Unit 12a Annat Point Industrial Estate, Corpach, Fort William, PH33 7NA.

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. 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:

Freehold	2% Straight Line
Plant & Machinery	20% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	33% Reducing Balance

2.4. 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.

2.5. 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: 4 (2025: 4)

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All-Round Signs LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 April 2025	110,223	46,458	38,123	6,839	201,643
Additions	-	11,000	-	206	11,206

As at 31 March 2026	110,223	57,458	38,123	7,045	212,849

Depreciation
As at 1 April 2025	18,864	37,705	15,369	5,558	77,496
Provided during the period	2,080	3,218	5,689	466	11,453

As at 31 March 2026	20,944	40,923	21,058	6,024	88,949

Net Book Value
As at 31 March 2026	89,279	16,535	17,065	1,021	123,900

As at 1 April 2025	91,359	8,753	22,754	1,281	124,147

5. Stocks

	2026	2025
	£	£
Finished goods	5,600	5,700

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	29,206	28,434
Other debtors	4,192	3,610

	33,398	32,044

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	4,624	4,624
Trade creditors	16,546	10,208
Bank loans and overdrafts	9,060	20,401
Other creditors	2,776	2,872
Taxation and social security	7,261	7,570

	40,267	45,675

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All-Round Signs LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	6,550	11,174
Bank loans	-	4,941

	6,550	16,115

The Royal Bank of Scotland plc hold two charges; a floating charge over all assets of the limited liability partnership, and a negative pledge charge over the properties owned by the limited liability partnership.

9. Loans and other debts due to members

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

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