2023-02-01 2024-01-31 false Capium Accounts Production 1.1 13878437 bus:AbridgedAccounts 2023-02-01 2024-01-31 13878437 bus:FRS102 2023-02-01 2024-01-31 13878437 bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 13878437 bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 13878437 bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 13878437 2023-02-01 2024-01-31 13878437 2024-01-31 13878437 bus:RegisteredOffice 2023-02-01 2024-01-31 13878437 core:WithinOneYear 2024-01-31 13878437 core:AfterOneYear 2024-01-31 13878437 bus:Director1 2023-02-01 2024-01-31 13878437 bus:Director1 2024-01-31 13878437 bus:Director1 2022-01-28 2023-01-31 13878437 2022-01-28 13878437 bus:LeadAgentIfApplicable 2023-02-01 2024-01-31 13878437 2022-01-28 2023-01-31 13878437 2023-01-31 13878437 core:WithinOneYear 2023-01-31 13878437 core:AfterOneYear 2023-01-31 13878437 bus:EntityAccountantsOrAuditors 2022-01-28 2023-01-31 13878437 bus:OrdinaryShareClass1 2023-02-01 2024-01-31 13878437 bus:OrdinaryShareClass1 2024-01-31 13878437 bus:OrdinaryShareClass1 2022-01-28 2023-01-31 13878437 bus:OrdinaryShareClass1 2023-01-31 13878437 core:PlantMachinery 2023-02-01 2024-01-31 13878437 core:PlantMachinery 2024-01-31 13878437 core:PlantMachinery 2023-01-31 13878437 core:ComputerEquipment 2023-02-01 2024-01-31 13878437 core:ComputerEquipment 2024-01-31 13878437 core:ComputerEquipment 2023-01-31 13878437 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-01-31 13878437 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-01-31 13878437 core:CostValuation core:Non-currentFinancialInstruments 2024-01-31 13878437 core:CostValuation core:Non-currentFinancialInstruments 2023-01-31 13878437 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-01-31 13878437 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-01-31 13878437 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-01-31 13878437 core:Non-currentFinancialInstruments 2024-01-31 13878437 core:Non-currentFinancialInstruments 2023-01-31 13878437 core:RetainedEarningsAccumulatedLosses 2024-01-31 13878437 core:RetainedEarningsAccumulatedLosses 2023-01-31 13878437 dpl:Item1 2023-02-01 13878437 dpl:Item1 2024-01-31 13878437 dpl:Item1 2022-01-28 13878437 dpl:Item1 2023-01-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 13878437
England and Wales

 

 

 

ASPECTUM CHARTERED BUILDING CONSULTANCY LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 January 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Revell Accounting
31 January 2024



....................................................

Revell Accounting

46 Hyde Road

Paignton
TQ4 5BY
30 October 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 6,714    8,100 
6,714    8,100 
Current assets      
Debtors 27,089    20,727 
Cash at bank and in hand 14,191    113,202 
41,280    133,929 
Creditors: amount falling due within one year (32,187)   (129,139)
Net current assets 9,093    4,790 
 
Total assets less current liabilities 15,807    12,890 
Net assets 15,807    12,890 
 

Capital and reserves
     
Profit and loss account 15,807    12,890 
Shareholders' funds 15,807    12,890 
 


For the year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 30 October 2024 and were signed by:


-------------------------------
BARFOOT Trevor
Director
2
General Information
Aspectum Chartered Building Consultancy Limited is a private company, limited by shares, registered in England and Wales, registration number 13878437, registration address 46 Hyde Road, Paignton, Devon, TQ4 5BY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Computer Equipment 30% Reducing Balance
2.

Staff Costs

2024   2023
 
Average number of employees during the year Number   Number
 

3.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 February 2023    
Additions 10,000    277    10,277 
Disposals    
At 31 January 2024 10,000    277    10,277 
Depreciation
At 01 February 2023 1,900      1,900 
Charge for year 1,620    43    1,663 
On disposals    
At 31 January 2024 3,520    43    3,563 
Net book values
Closing balance as at 31 January 2024 6,480    234    6,714 
Opening balance as at 01 February 2023 8,100      8,100 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

3