ASPECT MAINTENANCE GROUP LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

RSM UK Audit LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's or the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Group structure

1. ASPECT MAINTENANCE GROUP LIMITED · parent
   1. Aspect Maintenance Services Limited 100% · England and Wales · Property maintenance services
   2. Aspect Employment Benefit Trust

Significant events

• “Subsequent to the year end, the external borrowing of £6m loans were refinanced with a 5 year facility of £11.1m. The facility include £10.1m amortising and interest-only term loans for refinancing existing indebtedness, shareholder re-organisation, and repayment of loan notes, as well as a £1m revolving credit facility for working capital purposes.”
• “As part of the deferred consideration for the acquisition of Aspect Maintenance Services Limited, the company and group issued earn-out loan notes totalling £35,022,465 in October 2024. These loan notes were to be issued on the third anniversary of the completion date, being 12 April 2024.”
• “Prior to the reporting period end date, the directors and shareholders reviewed the valuation of the earn-out loan notes and agreed that the original amount was deemed excessive. A revised agreement was reached to reduce the value of the loan notes to £15,822,464. Although the formal documentation of this adjustment was signed in July 2025, after the reporting period end date, the renegotiation was substantively agreed prior to the period end. As a result, the value of the earn-out loan notes recognised in these financial statements has been reduced by £19,200,001 to reflect the revised consideration. This has resulted in a decrease in group's goodwill of £19,200,001 and a subsequent decrease in the company's investment.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

5

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.