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Company Registration No. 11139256 (England and Wales)
Aspalis Ltd Unaudited accounts for the year ended 31 January 2023
Aspalis Ltd Unaudited accounts Contents
Page
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Aspalis Ltd Company Information for the year ended 31 January 2023
Director
Laurent Olivier Nicq
Company Number
11139256 (England and Wales)
Registered Office
Unit 2.05 The Accountancy Cloud 12-18 Hoxton Street London N1 6NG United Kingdom
Accountants
The Accountancy Cloud 12-18 Hoxton Street London N1 6NG UK
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Aspalis Ltd Statement of financial position as at 31 January 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
136 
458 
Current assets
Debtors
14,585 
13,323 
Cash at bank and in hand
192,150 
116,043 
206,735 
129,366 
Creditors: amounts falling due within one year
(28,809)
(18,089)
Net current assets
177,926 
111,277 
Net assets
178,062 
111,735 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
178,061 
111,734 
Shareholders' funds
178,062 
111,735 
For the year ending 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 October 2023 and were signed on its behalf by
Laurent Olivier Nicq Director Company Registration No. 11139256
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Aspalis Ltd Notes to the Accounts for the year ended 31 January 2023
1
Statutory information
Aspalis Ltd is a private company, limited by shares, registered in England and Wales, registration number 11139256. The registered office is Unit 2.05 The Accountancy Cloud, 12-18 Hoxton Street, London, N1 6NG, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Going concern
The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight line
Computer equipment
25% Straight line
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Aspalis Ltd Notes to the Accounts for the year ended 31 January 2023
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2022
372 
1,012 
1,384 
At 31 January 2023
372 
1,012 
1,384 
Depreciation
At 1 February 2022
214 
712 
926 
Charge for the year
78 
244 
322 
At 31 January 2023
292 
956 
1,248 
Net book value
At 31 January 2023
80 
56 
136 
At 31 January 2022
158 
300 
458 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
211 
166 
Trade debtors
14,326 
13,157 
Accrued income and prepayments
48 
- 
14,585 
13,323 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
2,778 
- 
Taxes and social security
13,340 
2,175 
Loans from directors
12,691 
15,914 
28,809 
18,089 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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