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Company Registration No. 14546670 (England and Wales)
Aperture Studio Limited Unaudited accounts for the year ended 31 December 2025
Aperture Studio Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Aperture Studio Limited Company Information for the year ended 31 December 2025
Director
Dr Laurie Springford
Company Number
14546670 (England and Wales)
Registered Office
61 Bridge Street Kington HR5 3DJ United Kingdom
Accountants
ASTON STEELE Aston House Cotchford Hill, Hartfield Sussex TN7 4HA
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Aperture Studio Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
4,679
3,687
Current assets
Debtors
5
1,165
1,665
Cash at bank and in hand
1,422
237
2,587
1,902
Creditors: amounts falling due within one year
6
(2,080)
(1,976)
Net current assets/(liabilities)
507
(74)
Total assets less current liabilities
5,186
3,613
Provisions for liabilities
Deferred tax
7
(900)
-
Net assets
4,286
3,613
Capital and reserves
Called up share capital
8
1
1
Profit and loss account
4,285
3,612
Shareholders' funds
4,286
3,613
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 August 2026 and were signed on its behalf by
Dr Laurie Springford Director Company Registration No. 14546670
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Aperture Studio Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Aperture Studio Limited is a private company, limited by shares, registered in England and Wales, registration number 14546670. The registered office is 61, Bridge Street, Kington, HR5 3DJ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Written Down Value
Deferred taxation
Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 January 2025
5,008
Additions
2,161
At 31 December 2025
7,169
Depreciation
At 1 January 2025
1,321
Charge for the year
1,169
At 31 December 2025
2,490
Net book value
At 31 December 2025
4,679
At 31 December 2024
3,687
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Aperture Studio Limited Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
1,165
1,665
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
500
656
Accruals
1,580
1,320
2,080
1,976
7
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
900
-
2025
2024
£
£
Charged to the profit and loss account
900
-
Provision at end of year
900
-
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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