REGISTERED NUMBER: 04377415 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ASPECTS HOLDINGS (UK) LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Milne

SECRETARY:

Mrs S J Milne

REGISTERED OFFICE:

Highdown House

11 Highdown Road

Leamington Spa

Warwickshire

CV31 1XT

REGISTERED NUMBER:

04377415 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

246

Tangible assets

5

474,287

535,608

Investments

6

140,705

90,555

614,992

626,409

CURRENT ASSETS

Debtors

7

1,970,825

1,700,542

Cash at bank

506,082

480,785

2,476,907

2,181,327

CREDITORS

Amounts falling due within one year

1,624,087

1,657,505

NET CURRENT ASSETS

852,820

523,822

TOTAL ASSETS LESS CURRENT LIABILITIES

1,467,812

1,150,231

CREDITORS

Amounts falling due after more than one year

(135,247

)

(151,417

)

PROVISIONS FOR LIABILITIES

(50,721

)

(61,722

)

NET ASSETS

1,281,844

937,092

CAPITAL AND RESERVES

Called up share capital

200

200

Capital redemption reserve

50

50

Retained earnings

1,281,594

936,842

SHAREHOLDERS' FUNDS

1,281,844

937,092

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 July 2026 and were signed by:

A Milne - Director

1.	STATUTORY INFORMATION

Aspects Holdings (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The company's place of business is Units 10/11 Mere Farm Business Complex, Red House Lane, Hannington, Northamptonshire, NN6 9FP.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The principal accounting policies adopted in the preparation of the financial statements are set out below.

Turnover

Turnover comprises the value of sales (net of value added tax) of goods and services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intangible assets represents the purchase of a trademark, which is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost

Office equipment

-

33% on cost

Motor vehicles

-

25% on reducing balance and 15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

2,461

AMORTISATION

At 1 January 2025

2,215

Amortisation for year

246

At 31 December 2025

2,461

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

246

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

1,196,054

Additions

164,850

Disposals

(192,850

)

At 31 December 2025

1,168,054

DEPRECIATION

At 1 January 2025

660,446

Charge for year

200,851

Eliminated on disposal

(167,530

)

At 31 December 2025

693,767

NET BOOK VALUE

At 31 December 2025

474,287

At 31 December 2024

535,608

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 January 2025

559,454

Additions

144,850

Disposals

(45,500

)

At 31 December 2025

658,804

DEPRECIATION

At 1 January 2025

263,764

Charge for year

131,783

Eliminated on disposal

(30,780

)

Transfer to ownership

(23,850

)

At 31 December 2025

340,917

NET BOOK VALUE

At 31 December 2025

317,887

At 31 December 2024

295,690

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 January 2025

90,555

Additions

50,250

Disposals

(100

)

At 31 December 2025

140,705

NET BOOK VALUE

At 31 December 2025

140,705

At 31 December 2024

90,555

7.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Trade debtors

50,684

-

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

94,218

120,556

Between one and five years

135,247

151,417

229,465

271,973

Non-cancellable

operating leases

2025

2024

£

£

Within one year

25,692

33,306

Between one and five years

68,750

94,442

94,442

127,748

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

229,465

271,973

The hire purchase liabilities are secured on the assets concerned.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

A Milne

Balance outstanding at start of year

114,789

140,887

Amounts advanced

-

114,789

Amounts repaid

(114,789

)

(140,887

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

114,789