Company registration number: 15224326
Annual report and unaudited financial statements
for the year ended 31 October 2025
for
Aspect Groundworks Ltd
Pages for filing with the Registrar
Company registration number: 15224326
Aspect Groundworks Ltd
Balance sheet
as at 31 October 2025
31 Oct 25 31 Oct 24
Note £ £ £ £
Fixed assets
Tangible assets 4 116,724 44,150
116,724 44,150
Current assets
Stocks 1,500 1,500
Debtors 96,420 25,016
Cash at bank and in hand 63 845
97,983 27,361
Creditors: amounts falling due within one year
(135,671) (38,366)
Net current liabilities (37,688) (11,005)
Total assets less current liabilities 79,036 33,145
NET ASSETS 79,036 33,145
Capital and reserves
Profit and loss account 79,036 33,145
TOTAL EQUITY 79,036 33,145
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 15224326
Aspect Groundworks Ltd
Balance sheet - continued
as at 31 October 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Ms L Berry, Director
30 October 2026
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Aspect Groundworks Ltd
Notes to the financial statements
for the year ended 31 October 2025
1 Company information
Aspect Groundworks Ltd is a private company registered in England and Wales. Its registered number is 15224326. The company is limited by shares. Its registered office is Pen Cae Drain Cottage, Glynneath, Castell-Nedd, SA11 5NF.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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 etc.:
Plant and machinery - 15% straight line
Motor vehicles - 25% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Aspect Groundworks Ltd
Notes to the financial statements - continued
for the year ended 31 October 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
3 Average number of employees
During the year the average number of employees was 1 (2024 - 1).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 November 2024 50,543
Additions 96,996
At 31 October 2025 147,539
Depreciation
At 1 November 2024 6,393
Charge for year 24,422
At 31 October 2025 30,815
Net book value
At 31 October 2025 116,724
At 31 October 2024 44,150
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