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Registration number: 03632435

Aspen Financial Strategies Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Aspen Financial Strategies Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 7

Aspen Financial Strategies Limited

(Registration number: 03632435)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Intangible assets | 4 | 1 | 1
Tangible assets | 5 | 6,245 | 7,366
|  | 6,246 | 7,367
Current assets |  |  |
Debtors | 7 | 20,450 | 20,929
Other financial assets | 6 | 58,971 | 56,860
Cash at bank and in hand |  | 49,987 | 11,992
|  | 129,408 | 89,781
Creditors: Amounts falling due within one year | 8 | (82,623) | (69,416)
Net current assets |  | 46,785 | 20,365
Net assets |  | 53,031 | 27,732
Capital and reserves |  |  |
Called up share capital |  | 10,500 | 10,500
Retained earnings |  | 42,531 | 17,232
Shareholders' funds |  | 53,031 | 27,732

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 April 2026 and signed on its behalf by:

......................................... Mr J Bower Director | ......................................... Mr S Chester Director |

Aspen Financial Strategies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
93a Church Lane
Bessacarr
Doncaster
South Yorkshire
DN4 6QG

These financial statements were authorised for issue by the Board on 30 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Aspen Financial Strategies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures, fittings and equipment | 20% Reducing balance basis
Office equipment | 15% Reducing balance basis

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Aspen Financial Strategies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2025 - 6).

Aspen Financial Strategies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 April 2025 | 75,000 | 75,000
At 31 March 2026 | 75,000 | 75,000
Amortisation
At 1 April 2025 | 74,999 | 74,999
At 31 March 2026 | 74,999 | 74,999
Carrying amount
At 31 March 2026 | 1 | 1
At 31 March 2025 | 1 | 1

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2025 | 59,259 | 59,259
At 31 March 2026 | 59,259 | 59,259
Depreciation
At 1 April 2025 | 51,893 | 51,893
Charge for the year | 1,121 | 1,121
At 31 March 2026 | 53,014 | 53,014
Carrying amount
At 31 March 2026 | 6,245 | 6,245
At 31 March 2025 | 7,366 | 7,366

Aspen Financial Strategies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £ | Total £
Current financial assets
Cost or valuation
At 1 April 2025 | 56,860 | 56,860
Fair value adjustments | 5,241 | 5,241
Additions | 10,685 | 10,685
Disposals | (13,815) | (13,815)
At 31 March 2026 | 58,971 | 58,971
Impairment
Carrying amount
At 31 March 2026 | 58,971 | 58,971

7 | Debtors

| 2026 £ | 2025 £
Trade debtors | 11,580 | 12,463
Prepayments | 8,870 | 8,466
| 20,450 | 20,929

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Amounts owed to related parties |  | 5,336 | 7,647
Taxation and social security |  | 2,717 | 1,475
Corporation tax |  | 67,885 | 55,828
Accrued expenses |  | 6,685 | 4,466
|  | 82,623 | 69,416

Aspen Financial Strategies Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

9 | Parent and ultimate parent undertaking

On 17 December 2025, Mr J Bower and Mr S Chester were issued shares in Aspen Financial Strategies Holding Company Limited as consideration for their shareholding in Aspen Financial Strategies Limited.
The company's immediate parent is Aspen Financial Strategies Holding Company Limited, incorporated in England & Wales.