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COMPANY REGISTRATION NUMBER: 07209878

ACCOUNTING ASPECTS LIMITED

Filleted Unaudited Financial Statements

31 March 2026

ACCOUNTING ASPECTS LIMITED

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 37 |  | 44

Current assets

Debtors | 5 | 1,293 |  | 1,293 |
Cash at bank and in hand | 1,307 |  | 1,241 |
| ------- |  | ------- |
| 2,600 |  | 2,534 |

Creditors: amounts falling due within one year | 6 | 2,401 |  | 2,450 |
| ------- |  | ------- |
Net current assets |  | 199 |  | 84
|  | ---- |  | ----
Total assets less current liabilities |  | 236 |  | 128
|  | ---- |  | ----

Capital and reserves

Called up share capital |  | 100 |  | 100
Profit and loss account |  | 136 |  | 28
|  | ---- |  | ----
Shareholders funds |  | 236 |  | 128
|  | ---- |  | ----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the 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.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

ACCOUNTING ASPECTS LIMITED

Statement of Financial Position (continued)

31 March 2026
These financial statements were approved by the board of directors and authorised for issue on 8 May 2026 , and are signed on behalf of the board by:

B K Gulamali |
Director |

Company registration number: 07209878

ACCOUNTING ASPECTS LIMITED

Notes to the Financial Statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Flecker Close, Stanmore, Harrow, Middlesex, HA7 3LX.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Office equipment | - | 15% reducing balance

4. Tangible assets

| Equipment | Total
| £ | £
Cost |  |
At 1 April 2025 and 31 March 2026 | 629 | 629
| ---- | ----
Depreciation |  |
At 1 April 2025 | 585 | 585
Charge for the year | 7 | 7
| ---- | ----
At 31 March 2026 | 592 | 592
| ---- | ----
Carrying amount |  |
At 31 March 2026 | 37 | 37
| ---- | ----
At 31 March 2025 | 44 | 44
| ---- | ----

5. Debtors

| 2026 | 2025
| £ | £
Other debtors | 1,293 | 1,293
| ------- | -------

6. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Corporation tax | 2,349 | 2,450
Director loan accounts | 52 | –
| ------- | -------
| 2,401 | 2,450
| ------- | -------

7. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| 2026
|  | Balance brought forward | Advances/ (credits) to the director | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| B K Gulamali | – | – | ( 52) | ( 52)
|  | ---- | ---- | ---- | ----

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| B K Gulamali | ( 3,678) | 3,678 | – | –
|  | ------- | ------- | ---- | ----