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REGISTERED NUMBER: 07400751 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

Aspects Horticultural Services Limited

Aspects Horticultural Services Limited (Registered number: 07400751)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Aspects Horticultural Services Limited

Company Information
for the Year Ended 31 October 2024







DIRECTOR: R Webster





SECRETARY: C Webster





REGISTERED OFFICE: Tall Timbers
North Lane
Huntington
York
North Yorkshire
YO32 9SU





REGISTERED NUMBER: 07400751 (England and Wales)





ACCOUNTANTS: Beckingtons
2 Clifton Moor Business
Village
James Nicolson Link
York
North Yorkshire
YO30 4XG

Aspects Horticultural Services Limited (Registered number: 07400751)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 134,648 106,220
134,648 106,220

CURRENT ASSETS
Stocks 4,200 3,600
Debtors 6 30,035 24,533
Cash at bank 4,009 3,586
38,244 31,719
CREDITORS
Amounts falling due within one year 7 71,649 49,461
NET CURRENT LIABILITIES (33,405 ) (17,742 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

101,243

88,478

CREDITORS
Amounts falling due after more than one year 8 79,919 67,358
NET ASSETS 21,324 21,120

CAPITAL AND RESERVES
Called up share capital 9 10 10
Retained earnings 21,314 21,110
SHAREHOLDERS' FUNDS 21,324 21,120

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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.

Aspects Horticultural Services Limited (Registered number: 07400751)

Balance Sheet - continued
31 October 2024


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 8 July 2025 and were signed by:





R Webster - Director


Aspects Horticultural Services Limited (Registered number: 07400751)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

Aspects Horticultural Services 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - in accordance with the property
Plant and machinery - 20% straight line and 10% straight line
Computer equipment - 33% straight line

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 7 (2023 - 7 ) .

Aspects Horticultural Services Limited (Registered number: 07400751)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 20,000
AMORTISATION
At 1 November 2023
and 31 October 2024 20,000
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 -

5. TANGIBLE FIXED ASSETS
Freehold Plant and Computer
property machinery equipment Totals
£    £    £    £   
COST
At 1 November 2023 23,240 187,018 974 211,232
Additions - 50,425 714 51,139
Disposals - (15,030 ) (974 ) (16,004 )
At 31 October 2024 23,240 222,413 714 246,367
DEPRECIATION
At 1 November 2023 697 103,341 974 105,012
Charge for year 697 15,147 20 15,864
Eliminated on disposal - (8,183 ) (974 ) (9,157 )
At 31 October 2024 1,394 110,305 20 111,719
NET BOOK VALUE
At 31 October 2024 21,846 112,108 694 134,648
At 31 October 2023 22,543 83,677 - 106,220

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 25,912 20,514
Other debtors 4,123 4,019
30,035 24,533

Aspects Horticultural Services Limited (Registered number: 07400751)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans and overdrafts 29,340 13,671
Hire purchase contracts 18,496 9,744
Trade creditors 1,196 6,445
Taxation and social security 20,295 15,282
Other creditors 2,322 4,319
71,649 49,461

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.24 31.10.23
£    £   
Bank loans 2,839 6,970
Hire purchase contracts 39,080 20,388
Other creditors 38,000 40,000
79,919 67,358

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.24 31.10.23
value: £    £   
10 Ordinary £1 10 10