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Company Registration No. 13081322 (England and Wales)
Aspinal Price Limited Unaudited accounts for the year ended 31 December 2023
Aspinal Price Limited Unaudited accounts Contents
Page
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Aspinal Price Limited Company Information for the year ended 31 December 2023
Director
Roman Marcin
Company Number
13081322 (England and Wales)
Registered Office
71-75 Shelton Street Covent Garden London WC2H 9JQ England
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Aspinal Price Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
31,500 
36,000 
Tangible assets
394,401 
501,965 
425,901 
537,965 
Current assets
Inventories
86,281 
63,592 
Debtors
154,526 
65,348 
Cash at bank and in hand
20,700 
16,298 
261,507 
145,238 
Creditors: amounts falling due within one year
(243,673)
(262,060)
Net current assets/(liabilities)
17,834 
(116,822)
Net assets
443,735 
421,143 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
443,635 
421,043 
Shareholders' funds
443,735 
421,143 
For the year ending 31 December 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 1 January 2024 and were signed on its behalf by
Roman Marcin Director Company Registration No. 13081322
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Aspinal Price Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Aspinal Price Limited is a private company, limited by shares, registered in England and Wales, registration number 13081322. The registered office is 71-75 Shelton Street, Covent Garden , London, WC2H 9JQ, England.
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.
Presentation currency
The accounts are presented in £ sterling.
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
10
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2023
45,000 
At 31 December 2023
45,000 
Amortisation
At 1 January 2023
9,000 
Charge for the year
4,500 
At 31 December 2023
13,500 
Net book value
At 31 December 2023
31,500 
At 31 December 2022
36,000 
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Aspinal Price Limited Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2023
717,093 
At 31 December 2023
717,093 
Depreciation
At 1 January 2023
215,128 
Charge for the year
107,564 
At 31 December 2023
322,692 
Net book value
At 31 December 2023
394,401 
At 31 December 2022
501,965 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
154,526 
65,348 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
21,604 
21,598 
Trade creditors
55,821 
55,091 
Taxes and social security
12,643 
12,489 
Other creditors
80,395 
100,734 
Loans from directors
44,721 
43,659 
Accruals
28,489 
28,489 
243,673 
262,060 
8
Average number of employees
During the year the average number of employees was 4 (2022: 4).
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