REGISTERED NUMBER: OC454839 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Aves Ware LLP

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

99,931

CURRENT ASSETS

Stocks

59,781

Debtors

5

47,718

Cash at bank and in hand

92,092

199,591

CREDITORS

Amounts falling due within one year

6

66,150

NET CURRENT ASSETS

133,441

TOTAL ASSETS LESS CURRENT LIABILITIES

233,372

CREDITORS

Amounts falling due after more than one year

7

36,369

NET ASSETS ATTRIBUTABLE TO MEMBERS

197,003

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

197,003

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

197,003

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 27 July 2026 and were signed by:

Mrs M Bramley - Designated member

Mrs W d'E Vallancey - Designated member

1.	STATUTORY INFORMATION

Aves Ware LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

Registered number:

OC454839

Registered office:

61 High Street

Ware

Hertfordshire

SG12 9AD

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful

life or, if held under a finance lease, over the lease term, whichever is the shorter.

Optical equipment

- 25% reducing balance

Computer equipment

- 25% reducing balance

Fixtures & fittings

- 25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 27 .

4.	TANGIBLE FIXED ASSETS

Fixtures

Optical

and

Computer

equipment

fittings

equipment

Totals

£

£

£

£

COST

Additions

108,171

8,128

13,015

129,314

At 31 March 2026

108,171

8,128

13,015

129,314

DEPRECIATION

Charge for year

24,596

1,951

2,836

29,383

At 31 March 2026

24,596

1,951

2,836

29,383

NET BOOK VALUE

At 31 March 2026

83,575

6,177

10,179

99,931

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Optical

equipment

£

COST

Additions

51,000

At 31 March 2026

51,000

DEPRECIATION

Charge for year

10,619

At 31 March 2026

10,619

NET BOOK VALUE

At 31 March 2026

40,381

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

25,091

VAT

3,872

Prepayments and accrued income

18,755

47,718

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Hire purchase contracts

10,981

Trade creditors

38,493

Other creditors

11,895

Accrued expenses

4,781

66,150

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Hire purchase contracts

36,369

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts due to members rank below all other creditors.

There is no prevision for specific legally enforceable protection afforded to the creditors in such an event.

There are no restrictions or limitations on the ability of the members to reduce the amount of 'Members' other interests'.