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ASTON STOTT CONSULTING LIMITED

Registered Number
09736775
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2024

ASTON STOTT CONSULTING LIMITED
Company Information
for the period from 1 September 2023 to 31 December 2024

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 December 2024

Notes

31 Dec 2024

31 Aug 2023

£

£

£

£

Fixed assets
Tangible assets32,3001,178
2,3001,178
Current assets
Debtors-29,000
Cash at bank and on hand46,27325,079
46,27354,079
Creditors amounts falling due within one year4(46,280)(46,858)
Net current assets (liabilities)(7)7,221
Total assets less current liabilities2,2938,399
Net assets2,2938,399
Capital and reserves
Called up share capital22
Profit and loss account2,2918,397
Shareholders' funds2,2938,399
The financial statements were approved and authorised for issue by the Board of Directors on 27 May 2025, and are signed on its behalf by:
A J Stott
Director
R W Aston
Director

Registered Company No. 09736775
ASTON STOTT CONSULTING LIMITED
Notes to the Financial Statements
for the period ended 31 December 2024

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.
Employee benefits
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.
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)
Plant and machinery3
2.Average number of employees

20242023
Average number of employees during the year21
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 September 235,7655,765
Additions2,0172,017
At 31 December 247,7827,782
Depreciation and impairment
At 01 September 234,5874,587
Charge for year895895
At 31 December 245,4825,482
Net book value
At 31 December 242,3002,300
At 31 August 231,1781,178
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables171,140
Taxation and social security1,1452,888
Other creditors43,36841,930
Accrued liabilities and deferred income1,750900
Total46,28046,858
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.