Company Registration No. 13989652 (England and Wales)
Aspect (Plan-Design-Construct) Ltd
Unaudited accounts
for the year ended 31 March 2025
Aspect (Plan-Design-Construct) Ltd
Unaudited accounts
Contents
Aspect (Plan-Design-Construct) Ltd
Company Information
for the year ended 31 March 2025
Company Number
13989652 (England and Wales)
Registered Office
209 Grindley Lane
Blythe Bridge
Stoke on Trent
Staffordshire
ST11 9JS
Accountants
Thursfields Accountancy Limited
Business Lodge, Trent House
234 Victoria Road
Stoke-on-Trent
Staffordshire
ST4 2LW
Aspect (Plan-Design-Construct) Ltd
Statement of financial position
as at 31 March 2025
Intangible assets
4,920
7,380
Tangible assets
6,213
1,217
Cash at bank and in hand
10,706
29,476
Creditors: amounts falling due within one year
(3,744)
(80,668)
Net current assets
6,962
6,078
Total assets less current liabilities
18,095
14,675
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
15,880
14,344
Shareholders' funds
15,980
14,444
For the year ending 31 March 2025 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 6 December 2025 and were signed on its behalf by
R W Houlton
Director
Company Registration No. 13989652
Aspect (Plan-Design-Construct) Ltd
Notes to the Accounts
for the year ended 31 March 2025
Aspect (Plan-Design-Construct) Ltd is a private company, limited by shares, registered in England and Wales, registration number 13989652. The registered office is 209 Grindley Lane, Blythe Bridge, Stoke on Trent, Staffordshire, ST11 9JS.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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
20% reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
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.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Goodwill is written off over a period of expected life which is 5 years.
Aspect (Plan-Design-Construct) Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Total
5
Tangible fixed assets
Total
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).