Aspects Building Contractors Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04159336

Aspects Building Contractors Limited

Filleted Unaudited Financial Statements

For the year ended

30 September 2025

Aspects Building Contractors Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		43,555		52,899

Current assets

Debtors	6	57,704	46,705
Cash at bank and in hand		222,801	193,704
		---------	---------
		280,505	240,409

Creditors: amounts falling due within one year	7	244,438		183,192
		---------		---------
Net current assets			36,067		57,217
			--------		---------
Total assets less current liabilities			79,622		110,116

Creditors: amounts falling due after more than one year	8		21,309		25,993

Provisions

Taxation including deferred tax	10,889	13,225
	--------	---------
Net assets	47,424	70,898
	--------	---------

Capital and reserves

Called up share capital	2	2
Capital redemption reserve	1	1
Profit and loss account	47,421	70,895
	--------	--------
Shareholders funds	47,424	70,898
	--------	--------

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 comprehensive income has not been delivered.

For the year ending 30 September 2025 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Aspects Building Contractors Limited

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 26 June 2026 , and are signed on behalf of the board by:

Mrs J Wells

Director

Company registration number: 04159336

Aspects Building Contractors Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Ground Floor, 3 Wellbrook Court, Girton, Cambridge, CB3 0NA.

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. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

The turnover shown in the profit and loss account represents work done during the year, exclusive of Value Added Tax. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

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. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and 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:

Plant and Machinery	-	25% reducing balance
Motor Vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 4 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 October 2024	44,340	39,013	83,353
Additions	4,507	–	4,507
	--------	--------	--------
At 30 September 2025	48,847	39,013	87,860
	--------	--------	--------
Depreciation
At 1 October 2024	24,812	5,642	30,454
Charge for the year	5,508	8,343	13,851
	--------	--------	--------
At 30 September 2025	30,320	13,985	44,305
	--------	--------	--------
Carrying amount
At 30 September 2025	18,527	25,028	43,555
	--------	--------	--------
At 30 September 2024	19,528	33,371	52,899
	--------	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	37,849	43,874
Other debtors	19,855	2,831
	--------	--------
	57,704	46,705
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	129,264	84,100
Social security and other taxes	105,890	80,498
Other creditors	9,284	18,594
	---------	---------
	244,438	183,192
	---------	---------

Included in the liabilities disclosed above under other creditors is an amount of £4,684 (2024: £4,478) for which security over the assets to which the liability relates has been given.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	21,309	25,993
	--------	--------

Included in the liabilities disclosed above under other creditors is an amount of £21,309 (2024: £25,993) for which security over the assets to which the liability relates has been given.

9. Directors' advances, credits and guarantees

During the current and previous year the company operated a loan account and made advances to and received repayments from the directors. Interest has been charged at the official HMRC rate on any overdrawn loan account balances greater than £10,000. There are no repayment terms.

	2025	2024
	£	£
Advances	63,979	100,684
Repayments	45,856	100,684
Amounts due to the company	18,123	–