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REGISTERED NUMBER: 13504067 (England and Wales)















Financial Statements for the Year Ended 31 August 2023

for

Aperture Build Limited

Aperture Build Limited (Registered number: 13504067)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Aperture Build Limited

Company Information
for the Year Ended 31 August 2023







DIRECTOR: B S Armstrong





REGISTERED OFFICE: Unit L2 Capital Business Park
Paryway
Cardiff
CF3 2PU





REGISTERED NUMBER: 13504067 (England and Wales)





ACCOUNTANTS: DHB Accountants Limited
Chartered Accountants
Statutory Auditors
110 Whitchurch Road
Cardiff
CF14 3LY

Aperture Build Limited (Registered number: 13504067)

Balance Sheet
31 August 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 - 23,517
Cash at bank 2,574 2,574
2,574 26,091
CREDITORS
Amounts falling due within one year 5 1,132 25,211
NET CURRENT ASSETS 1,442 880
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,442

880

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,441 879
1,442 880

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 May 2024 and were signed by:





B S Armstrong - Director


Aperture Build Limited (Registered number: 13504067)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Aperture Build Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 23,517

Aperture Build Limited (Registered number: 13504067)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 25,211
Taxation and social security 132 -
Other creditors 1,000 -
1,132 25,211

6. RELATED PARTY DISCLOSURES

Trade debtors represents an amount due from a company under common control. Trade creditors represents an accrual for costs due that same company. These transactions are entered into in the normal course of business.

7. ULTIMATE CONTROLLING PARTY

The controlling party is B S Armstrong.