Acorah Software Products - Accounts Production 19.2.450 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 10716538 Mr Marc Mills iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10716538 2025-04-30 10716538 2026-04-30 10716538 2025-05-01 2026-04-30 10716538 frs-core:CurrentFinancialInstruments 2026-04-30 10716538 frs-core:ComputerEquipment 2026-04-30 10716538 frs-core:ComputerEquipment 2025-05-01 2026-04-30 10716538 frs-core:ComputerEquipment 2025-04-30 10716538 frs-core:FurnitureFittings 2026-04-30 10716538 frs-core:FurnitureFittings 2025-05-01 2026-04-30 10716538 frs-core:FurnitureFittings 2025-04-30 10716538 frs-core:PlantMachinery 2026-04-30 10716538 frs-core:PlantMachinery 2025-05-01 2026-04-30 10716538 frs-core:PlantMachinery 2025-04-30 10716538 frs-core:ShareCapital 2026-04-30 10716538 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 10716538 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 10716538 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 10716538 frs-bus:SmallEntities 2025-05-01 2026-04-30 10716538 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 10716538 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 10716538 frs-bus:Director1 2025-05-01 2026-04-30 10716538 frs-core:CurrentFinancialInstruments 1 2026-04-30 10716538 frs-countries:EnglandWales 2025-05-01 2026-04-30 10716538 2024-04-30 10716538 2025-04-30 10716538 2024-05-01 2025-04-30 10716538 frs-core:CurrentFinancialInstruments 2025-04-30 10716538 frs-core:ShareCapital 2025-04-30 10716538 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 10716538 frs-core:CurrentFinancialInstruments 1 2025-04-30
Registered number: 10716538
Aspect Site Supplies Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Aspect Site Supplies Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Aspect Site Supplies Ltd
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 10716538

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 110,919
|  |  | - |  | 110,919
CURRENT ASSETS
Stocks | 5 | - |  | 6,500 |
Debtors | 6 | 2,883 |  | 130,896 |
Cash at bank and in hand |  | 29,289 |  | 39,187 |
|  | 32,172 |  | 176,583 |
Creditors: Amounts Falling Due Within One Year | 7 | (89,439 ) |  | (321,446 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (57,267 ) |  | (144,863 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (57,267 ) |  | (33,944 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (27,730 )
NET LIABILITIES |  |  | (57,267 ) |  | (61,674 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (57,367 ) |  | (61,774 )
SHAREHOLDERS' FUNDS |  |  | (57,267) |  | (61,674)

Page 1
Page 2
Aspect Site Supplies Ltd
Balance Sheet (continued)
As At 30 April 2026
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Marc Mills Director
23/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Aspect Site Supplies Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Aspect Site Supplies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10716538 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 15% WDV
Fixtures & Fittings | 15% WDV
Computer Equipment | 15% WDV

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Aspect Site Supplies Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: 1)
- 1
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 May 2025 | 152,700 | 8,870 | 666 | 162,236
Disposals | (152,700 ) | (8,870 ) | (666 ) | (162,236 )
As at 30 April 2026 | - | - | - | -
Depreciation
As at 1 May 2025 | 48,544 | 2,431 | 342 | 51,317
Disposals | (48,544 ) | (2,431 ) | (342 ) | (51,317 )
As at 30 April 2026 | - | - | - | -
Net Book Value
As at 30 April 2026 | - | - | - | -
As at 1 May 2025 | 104,156 | 6,439 | 324 | 110,919

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 6,500

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,880 |  | 130,896
VAT | 3 |  | -
| 2,883 |  | 130,896

Page 4
Page 5
Aspect Site Supplies Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | (401 ) |  | 77,576
Corporation tax | 29,199 |  | -
VAT | - |  | 28,309
Other creditors | 6,740 |  | 6,740
Inter company account | 42,141 |  | 202,141
Accruals and deferred income | 1,600 |  | 1,600
Director's loan account | 10,160 |  | 5,080
| 89,439 |  | 321,446

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mr M Mills totalling £10,160 (2025 - £5,080), no interest is to be charged.
Included in the Other Creditors is an amount of £30,000 (2025 - £190,000) owed to Aspect Enterprises Ltd, a company under the control of the director Mr M Mills. No repayment terms have been set and no interest is to be charged.
Included in the Other Creditors is an amount of £12,141 (2025 - £12,141) owed to Aspect Mechanical Services Ltd, a company under the control of the director Mr M Mills. No repayment terms have been set and no interest is to be charged.
Page 5