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Company Registration No. 11394519 (England and Wales)
Aspect Building Services Ltd Unaudited accounts for the year ended 30 June 2024
Aspect Building Services Ltd Unaudited accounts Contents
Page
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Aspect Building Services Ltd Company Information for the year ended 30 June 2024
Director
Scott Ellerington
Company Number
11394519 (England and Wales)
Registered Office
2 Exeter Street Cottingham East Riding of Yorkshire HU164LU United Kingdom
Accountants
Kendall Accountancy Services Limited 2 Exeter Street New Village Road Cottingham East Yorkshire HU16 4LU
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Aspect Building Services Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
128,322 
123,541 
Current assets
Inventories
36,677 
33,634 
Debtors
9,312 
770 
Cash at bank and in hand
17,493 
10,298 
63,482 
44,702 
Creditors: amounts falling due within one year
(90,353)
(83,455)
Net current liabilities
(26,871)
(38,753)
Total assets less current liabilities
101,451 
84,788 
Creditors: amounts falling due after more than one year
(55,944)
(66,595)
Net assets
45,507 
18,193 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
53,523 
53,523 
Profit and loss account
(8,116)
(35,430)
Shareholders' funds
45,507 
18,193 
For the year ending 30 June 2024 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 16 September 2024 and were signed on its behalf by
Scott Ellerington Director Company Registration No. 11394519
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Aspect Building Services Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Aspect Building Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 11394519. The registered office is 2 Exeter Street, Cottingham, East Riding of Yorkshire, HU164LU, 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.
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 sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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% WDV
Motor vehicles
25% WDV
Fixtures & fittings
25% WDV
Computer equipment
25% WDV
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Aspect Building Services Ltd Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 July 2023
120,000 
7,210 
5,740 
3,936 
1,060 
137,946 
Additions
- 
- 
8,420 
- 
- 
8,420 
At 30 June 2024
120,000 
7,210 
14,160 
3,936 
1,060 
146,366 
Depreciation
At 1 July 2023
- 
5,413 
5,740 
2,639 
613 
14,405 
Charge for the year
- 
1,442 
1,453 
394 
350 
3,639 
At 30 June 2024
- 
6,855 
7,193 
3,033 
963 
18,044 
Net book value
At 30 June 2024
120,000 
355 
6,967 
903 
97 
128,322 
At 30 June 2023
120,000 
1,797 
- 
1,297 
447 
123,541 
The property has been revalued in the year based on current market values. The original cost was £66,477.
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
9,312 
770 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,410 
8,597 
VAT
3,757 
1,800 
Taxes and social security
- 
542 
Other creditors
14 
1,458 
Loans from directors
76,172 
71,058 
90,353 
83,455 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
55,944 
66,595 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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