Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-01-01falsetaxi service22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11076490 2024-01-01 2024-12-31 11076490 2023-01-01 2023-12-31 11076490 2024-12-31 11076490 2023-12-31 11076490 c:Director1 2024-01-01 2024-12-31 11076490 d:MotorVehicles 2024-01-01 2024-12-31 11076490 d:MotorVehicles 2024-12-31 11076490 d:MotorVehicles 2023-12-31 11076490 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 11076490 d:FurnitureFittings 2024-01-01 2024-12-31 11076490 d:FurnitureFittings 2024-12-31 11076490 d:FurnitureFittings 2023-12-31 11076490 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 11076490 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 11076490 d:CurrentFinancialInstruments 2024-12-31 11076490 d:CurrentFinancialInstruments 2023-12-31 11076490 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 11076490 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11076490 d:ShareCapital 2024-12-31 11076490 d:ShareCapital 2023-12-31 11076490 d:RetainedEarningsAccumulatedLosses 2024-12-31 11076490 d:RetainedEarningsAccumulatedLosses 2023-12-31 11076490 c:FRS102 2024-01-01 2024-12-31 11076490 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11076490 c:FullAccounts 2024-01-01 2024-12-31 11076490 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11076490 2 2024-01-01 2024-12-31 11076490 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 11076490









ASPIRE TAXIS (SALISBURY) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
ASPIRE TAXIS (SALISBURY) LIMITED
REGISTERED NUMBER: 11076490

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
21,382
5,327

  
21,382
5,327

Current assets
  

Debtors: amounts falling due within one year
 5 
63,265
64,318

Cash at bank and in hand
 6 
33,850
83,429

  
97,115
147,747

Creditors: amounts falling due within one year
 7 
(85,672)
(97,528)

Net current assets
  
 
 
11,443
 
 
50,219

Total assets less current liabilities
  
32,825
55,546

  

Net assets
  
32,825
55,546


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
32,725
55,446

  
32,825
55,546


Page 1

 
ASPIRE TAXIS (SALISBURY) LIMITED
REGISTERED NUMBER: 11076490
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 July 2025.




................................................
Giovanni Zaccariello
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
ASPIRE TAXIS (SALISBURY) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The Company is a private company limited by shares, incorporated in England and Wales. The principal acitivity of the Company throughout the year was that of a taxi service.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


Page 3

 
ASPIRE TAXIS (SALISBURY) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
20%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

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.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
ASPIRE TAXIS (SALISBURY) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Employees

2024
2023
£
£

Wages and salaries
21,492
19,732

Social security costs
551
479

22,043
20,211


The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 January 2024
17,956
1,624
19,580


Additions
26,950
-
26,950


Disposals
(11,995)
-
(11,995)



At 31 December 2024

32,911
1,624
34,535



Depreciation


At 1 January 2024
13,054
1,199
14,253


Charge for the year on owned assets
7,015
85
7,100


Disposals
(8,200)
-
(8,200)



At 31 December 2024

11,869
1,284
13,153



Net book value



At 31 December 2024
21,042
340
21,382



At 31 December 2023
4,902
425
5,327

Page 5

 
ASPIRE TAXIS (SALISBURY) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
63,090
64,143

Prepayments and accrued income
175
175

63,265
64,318



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
33,850
83,429

33,850
83,429



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
15,709
31,628

Other taxation and social security
43,530
45,477

Other creditors
25,138
19,138

Accruals and deferred income
1,295
1,285

85,672
97,528



8.


Controlling party

The Company is controlled by the directors, Giovanni and Karen Zaccariello, by virtue of their shareholding as described in the Directors' report.

 
Page 6