| REGISTERED NUMBER: |
| ABRIDGED UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| FOR |
| ASPECTS BUILDING SERVICES LIMITED |
| REGISTERED NUMBER: |
| ABRIDGED UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| FOR |
| ASPECTS BUILDING SERVICES LIMITED |
| ASPECTS BUILDING SERVICES LIMITED (REGISTERED NUMBER: 04636239) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the year ended 31 December 2025 |
| Page |
| Company Information | 1 |
| Abridged Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| ASPECTS BUILDING SERVICES LIMITED |
| COMPANY INFORMATION |
| for the year ended 31 December 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ASPECTS BUILDING SERVICES LIMITED (REGISTERED NUMBER: 04636239) |
| ABRIDGED BALANCE SHEET |
| 31 December 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Work in progress |
| Debtors |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| ASPECTS BUILDING SERVICES LIMITED (REGISTERED NUMBER: 04636239) |
| ABRIDGED BALANCE SHEET - continued |
| 31 December 2025 |
| The financial statements were approved by the director and authorised for issue on |
| ASPECTS BUILDING SERVICES LIMITED (REGISTERED NUMBER: 04636239) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the year ended 31 December 2025 |
| 1. | STATUTORY INFORMATION |
| Aspects Building Services Limited is a |
| 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 |
| The principal accounting policies adopted in the preparation of the financial statements are set out below. |
| Going concern |
| The Directors are satisfied that the Group has sufficient resources to continue in operation and to meet its foreseeable needs. |
| The Directors have therefore concluded that there are no material uncertainties for the Group, and so it is appropriate to prepare the accounts on a going concern basis. |
| 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. |
| Tangible fixed assets |
| Plant and machinery | - |
| Office equipment | - |
| Motor vehicles | - |
| Work in progress |
| The amount of profit attributable to the stage of completion of long term projects is arrived at by reference to the estimated overall profitability of the project. Appropriate provisions are made for any losses in the year in which they are first foreseen. Work in progress relating to long term projects is stated at cost less provision for anticipated losses. |
| 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. |
| ASPECTS BUILDING SERVICES LIMITED (REGISTERED NUMBER: 04636239) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 December 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| 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 |
| 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 |
| 4. | TANGIBLE FIXED ASSETS |
| Totals |
| £ |
| COST |
| At 1 January 2025 |
| Additions |
| Disposals | ( |
) |
| At 31 December 2025 |
| DEPRECIATION |
| At 1 January 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| At 31 December 2025 |
| NET BOOK VALUE |
| At 31 December 2025 |
| At 31 December 2024 |
| 5. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 2025 | 2024 |
| £ | £ |
| Within one year |
| Between one and five years |
| ASPECTS BUILDING SERVICES LIMITED (REGISTERED NUMBER: 04636239) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 December 2025 |
| 6. | PENSION COMMITMENTS |
| There are pension commitments of £600 (2024 - £465) outstanding at the year end. |
| 7. | 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 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |