Ashen Eye LLP - Accounts

Ashen Eye LLP Accountants' Report For the year ended 28 February 2026
Report to the members of Ashen Eye LLP LLP on the preparation of the unaudited statutory financial statements for the year ended 28 February 2026 In accordance with the engagement letter dated 12 October 2026, and in order 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, we have compiled the financial statements of the LLP from the accounting records and information and explanations you have given to us. This report is made solely to the members of Ashen Eye LLP LLP, as a body, in accordance with the terms of our engagement letter dated 12 October 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Ashen Eye LLP LLP and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other thanAshen Eye LLP LLP and its members as a body for our work or for this report. It is your duty to ensure that Ashen Eye LLP LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ashen Eye LLP LLP. You consider that Ashen Eye LLP 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 financial statements of Ashen Eye LLP 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 statutory financial statements. .................................................... FBD Consultancy Accounts & Tax Ltd. 2 Glasgow Road Dennyloanhead Stirlingshire FK4 1QF 12 October 2026 1

Ashen Eye LLP
Accountants' Report
For the year ended 28 February 2026

Report to the members of Ashen Eye LLP LLP on the preparation of the unaudited statutory financial statements for the year ended 28 February 2026

In accordance with the engagement letter dated 12 October 2026, and in order 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, we have compiled the financial statements of the LLP from the accounting records and information and explanations you have given to us.

This report is made solely to the members of Ashen Eye LLP LLP, as a body, in accordance with the terms of our engagement letter dated 12 October 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Ashen Eye LLP LLP and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other thanAshen Eye LLP LLP and its members as a body for our work or for this report.

It is your duty to ensure that Ashen Eye LLP LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ashen Eye LLP LLP. You consider that Ashen Eye LLP 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 financial statements of Ashen Eye LLP 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 statutory financial statements.

....................................................
FBD Consultancy Accounts & Tax Ltd.
2 Glasgow Road
Dennyloanhead
Stirlingshire
FK4 1QF
12 October 2026

Registered Number: SO307498 Ashen Eye LLP
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	534,144	508,254
		534,144	508,254
Current assets
Debtors	4	116	80
Cash at bank and in hand		20,277	12,455
		20,393	12,535
Creditors: amount falling due within one year	5	(2,912)	(5,130)
Net current assets		17,481	7,405

Total assets less current liabilities		551,625	515,659
Creditors: amount falling due after more than one year	6	(353,634)	(353,634)
Net assets		197,991	162,025

Represented by:
Loans and other debts due to members		152,248	131,905
Members' capital		31,180	2,275
Revaluation Reserves		19,858	9,778
Other reserves		(5,295)	18,067
		45,743	30,120
		197,991	162,025

Total members' interests
Loans and other debts due to members		152,248	131,905
Members' other interests		45,743	30,120
		197,991	162,025

For the year ending 28 February 2026 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions applicable to LLPs subject to the small LLPs regime.The LLP has opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account under section 444(1) of the Companies Act 2006

These accounts were approved by the members and signed on their behalf by:

.............................................................................
Ian Hutchison
Designated Member
Date approved by the members: 12 October 2026

Ashen Eye LLP
Notes to the Financial Statements
For the year ended 28 February 2026

General Information

Ashen Eye LLP is a limited liability partnership, registered in Scotland, registration number SO307498, registration address 7 Kingston Road, Bishopton, Renfrewshire, PA7 5AY.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	3 Straight Line
Motor Vehicles	5 Straight Line
Fixtures and Fittings	3 Straight Line
Computer Equipment	3 Straight Line

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£	£
At 01 March 2025	504,000	6,768	-	2,488	81	513,337
Additions	-	1,070	21,771	-	400	23,241
Disposals	-	-	-	-	-	-
Revaluations	10,080	-	-	-	-	10,080
At 28 February 2026	514,080	7,838	21,771	2,488	481	546,658
Depreciation
At 01 March 2025	-	4,266	-	763	215	5,244
Charge for year	-	2,341	4,354	575	-	7,270
On disposals	-	-	-	-	-	-
At 28 February 2026	-	6,607	4,354	1,338	215	12,514
Net book values
Closing balance as at 28 February 2026	514,080	1,231	17,417	1,150	266	534,144
Opening balance as at 01 March 2025	504,000	2,502	-	1,725	27	508,254

Debtors: amounts falling due within one year

	2026 £	2025 £
Prepayments & Accrued Income	112	80
Other Debtors	4	-
	116	80

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	2,912	-
Accrued Expenses	-	2,608
Other Creditors	-	2,522
	2,912	5,130

Creditors: amount falling due after more than one year

	2026 £		2025 £
Bank Loans & Overdrafts (secured)	353,634		353,634
	353,634		353,634