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Registered Number: 07239412
England and Wales
ASPECT DEVELOPMENTS (OXFORD) LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 May 2024 End date: 30 April 2025

Aspect Developments (Oxford) Limited Contents Page For the year ended 30 April 2025
Company information | 1
Balance sheet | 2
Notes to the financial statements | 3

Aspect Developments (Oxford) Limited Company Information For the year ended 30 April 2025
Director | Steven Jordan
Registered Number | 07239412
Registered Office | 127 Whitecross Abingdon Oxford OX13 6BP
Accountants | Cypher Monkswell Little Baldon Oxford OX44 9PU
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Aspect Developments (Oxford) Limited Balance Sheet As at 30 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 882 |  | 2,289
|  | 882 |  | 2,289
Current assets |  |  |
Stocks | 4 | 2,000 |  | 2,000
Debtors | 5 | 10,934 |  | 5,394
Cash at bank and in hand |  | 43,553 |  | 50,638
|  | 56,487 |  | 58,032
Creditors: amount falling due within one year | 6 | (33,825) |  | (30,166)
Net current assets |  | 22,662 |  | 27,866
Total assets less current liabilities |  | 23,544 |  | 30,155
Creditors: amount falling due after more than one year | 7 | (3,755) |  | (8,768)
Provisions for liabilities | 8 | (167) |  | (435)
Net assets |  | 19,622 |  | 20,952
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 19,620 |  | 20,950
Shareholders' funds |  | 19,622 |  | 20,952
For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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 profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 12 January 2026 and were signed by:
------------------------------- Steven Jordan Director
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Aspect Developments (Oxford) Limited Notes to the Financial Statements For the year ended 30 April 2025
General Information Aspect Developments (Oxford) Limited is a private company, limited by shares, registered in England and Wales, registration number 07239412, registration address 127 Whitecross, Abingdon , Oxford, OX13 6BP. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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 Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. 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 | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 May 2024 | 12,681 |  | 45,417 |  | 1,452 |  | 59,550
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 30 April 2025 | 12,681 |  | 45,417 |  | 1,452 |  | 59,550
Depreciation
At 01 May 2024 | 11,980 |  | 45,417 |  | 1,271 |  | 58,668
Charge for year | - |  | - |  | - |  | -
On disposals | - |  | - |  | - |  | -
At 30 April 2025 | 11,980 |  | 45,417 |  | 1,271 |  | 58,668
Net book values
Closing balance as at 30 April 2025 | 701 |  | - |  | 181 |  | 882
Opening balance as at 01 May 2024 | 1,988 |  | - |  | 301 |  | 2,289
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 2,000 |  | 2,000
| 2,000 |  | 2,000
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 2,099 |  | 3,377
Prepayments | 1,120 |  | 1,168
Other Debtors | 7,715 |  | 849
| 10,934 |  | 5,394
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 3,089 |  | 6,410
Bank Loans & Overdrafts | 5,001 |  | 5,001
Corporation Tax | 8,916 |  | 10,087
PAYE & Social Security | 1,070 |  | 383
Other Creditors | 165 |  | 662
Directors' Current Accounts | 7,004 |  | 348
VAT | 8,580 |  | 7,275
| 33,825 |  | 30,166
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 3,755 |  | 8,768
| 3,755 |  | 8,768
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 167 |  | 435
| 167 |  | 435
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