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Company Registration No. 12392371 (England and Wales)
Aspects Leisure Ltd Unaudited accounts for the year ended 31 January 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Aspects Leisure Ltd for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Aspects Leisure Ltd for the year ended 31 January 2026 as set out on pages 3 - 5 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
CFO360 Advisors Ltd Chartered Accountants 483 Green Lanes London N13 4BS 13 October 2026
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Aspects Leisure Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,223 
1,639 
Current assets
Debtors
5
- 
25,263 
Cash at bank and in hand
2,979 
2,913 
2,979 
28,176 
Creditors: amounts falling due within one year
6
(70,360)
(106,125)
Net current liabilities
(67,381)
(77,949)
Total assets less current liabilities
(66,158)
(76,310)
Creditors: amounts falling due after more than one year
7
(5,468)
- 
Net liabilities
(71,626)
(76,310)
Capital and reserves
Called up share capital
1 
1 
Share premium
(19)
- 
Profit and loss account
(71,608)
(76,311)
Shareholders' funds
(71,626)
(76,310)
For the year ending 31 January 2026 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 13 October 2026 and were signed on its behalf by
Paul Alan Jefferies Director Company Registration No. 12392371
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Aspects Leisure Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Aspects Leisure Ltd is a private company, limited by shares, registered in England and Wales, registration number 12392371. The registered office is 2 PETERS COTTAGES, WICKWAR, GL12 8NZ, 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:
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 February 2025
4,025 
Additions
1,149 
At 31 January 2026
5,174 
Depreciation
At 1 February 2025
2,386 
Charge for the year
1,565 
At 31 January 2026
3,951 
Net book value
At 31 January 2026
1,223 
At 31 January 2025
1,639 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
- 
25,263 
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Aspects Leisure Ltd Notes to the Accounts for the year ended 31 January 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
- 
6,647 
VAT
20,477 
45,492 
Trade creditors
1,731 
2,545 
Other creditors
48,152 
51,441 
70,360 
106,125 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Other creditors
5,468 
- 
8
Loans to directors
None
9
Average number of employees
During the year the average number of employees was 21 (2025: 21).
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