2022-09-012023-08-312023-08-31false09736775ASTON STOTT CONSULTING 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ASTON STOTT CONSULTING LIMITED

Registered Number
09736775
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

ASTON STOTT CONSULTING LIMITED
Company Information
for the year from 1 September 2022 to 31 August 2023

Directors

R W Aston
A J Stott

Registered Address

The Old Rectory Moss Lane
Byley
Middlewich
CW10 9NG

Registered Number

09736775 (England and Wales)
ASTON STOTT CONSULTING LIMITED
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,178213
1,178213
Current assets
Debtors29,00011,000
Cash at bank and on hand25,07929,047
54,07940,047
Creditors amounts falling due within one year4(46,858)(3,373)
Net current assets (liabilities)7,22136,674
Total assets less current liabilities8,39936,887
Net assets8,39936,887
Capital and reserves
Called up share capital22
Profit and loss account8,39736,885
Shareholders' funds8,39936,887
The financial statements were approved and authorised for issue by the Board of Directors on 11 April 2024, and are signed on its behalf by:
R W Aston
Director
Registered Company No. 09736775
ASTON STOTT CONSULTING LIMITED
Notes to the Financial Statements
for the year ended 31 August 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 September 224,3144,314
Additions1,4511,451
At 31 August 235,7655,765
Depreciation and impairment
At 01 September 224,1014,101
Charge for year486486
At 31 August 234,5874,587
Net book value
At 31 August 231,1781,178
At 31 August 22213213
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables1,140-
Taxation and social security2,8882,452
Other creditors41,93020
Accrued liabilities and deferred income900901
Total46,8583,373
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
5.Provisions for liabilities
Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of going the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the company becomes aware of the obligation and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.