A.O.I. LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC302286 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

A.O.I. LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

J D Lovett

Mrs B Lovett

REGISTERED OFFICE:

14 Station Point

121 Sandycombe Road

Richmond

Surrey

TW9 2AD

REGISTERED NUMBER:

OC302286 (England and Wales)

ACCOUNTANTS:

Saunders Wood & Co.

Chartered Accountants

140A Tachbrook Street

London SW1V 2NE

FIXED ASSETS

Tangible assets

4

6,548

9,222

CURRENT ASSETS

Debtors

5

62,635

44,208

Cash at bank and in hand

106

180

62,741

44,388

CREDITORS

Amounts falling due within one year

6

10,606

21,152

NET CURRENT ASSETS

52,135

23,236

TOTAL ASSETS LESS CURRENT
LIABILITIES

58,683

32,458

CREDITORS

Amounts falling due after more than one
year

7

-

609

NET ASSETS ATTRIBUTABLE TO
MEMBERS

58,683

31,849

LOANS AND OTHER DEBTS DUE TO
MEMBERS

8

58,683

31,849

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

58,683

31,849

Amounts due from members

5

-

(7,570

)

58,683

24,279

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 31 October 2026 and were signed by:

J D Lovett - Designated member

1.	STATUTORY INFORMATION

A.O.I. LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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 represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

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

Fixtures, Fittings and Equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Hire purchase and leasing commitments

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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

Fittings

and

Motor

Equipment

vehicles

Totals

£

COST

At 1 April 2025

and 31 March 2026

68,714

12,614

81,328

DEPRECIATION

At 1 April 2025

63,623

8,483

72,106

Charge for year

1,641

1,033

2,674

At 31 March 2026

65,264

9,516

74,780

NET BOOK VALUE

At 31 March 2026

3,450

3,098

6,548

At 31 March 2025

5,091

4,131

9,222

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

59,785

33,660

Amounts due from members

-

7,570

Prepayments

2,850

2,978

62,635

44,208

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Bank loans and overdrafts

1,921

11,354

Trade creditors

5,358

4,839

Accruals

2,600

VAT

(363

)

738

Social security and other tax

1,090

1,621

10,606

21,152

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.26

31.3.25

£

Bank loans - 2-5 years

-

609

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

31.3.26

31.3.25

£

Amounts owed to members in respect of profits

58,683

31,849

Falling due within one year

58,683

31,849

After all other creditors have been paid.