REGISTERED NUMBER: 06051203 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Spire Construction (NW) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

N A Allen

SECRETARY:

Mrs D Turton

REGISTERED OFFICE:

Bridge House

12 Market Street

Glossop

Derbyshire

SK13 8AR

REGISTERED NUMBER:

06051203 (England and Wales)

ACCOUNTANTS:

Lomas and Company Accountants Limited

Bridge House

12 Market Street

Glossop

Derbyshire

SK13 8AR

FIXED ASSETS

Intangible assets

4

3,300

4,950

Tangible assets

5

41,949

54,595

45,249

59,545

CURRENT ASSETS

Debtors

6

174,764

204,104

Cash at bank

15,160

-

189,924

204,104

CREDITORS

Amounts falling due within one year

7

45,847

59,984

NET CURRENT ASSETS

144,077

144,120

TOTAL ASSETS LESS CURRENT LIABILITIES

189,326

203,665

CREDITORS

Amounts falling due after more than one year

8

(29,673

)

(23,281

)

PROVISIONS FOR LIABILITIES

(10,487

)

(13,649

)

NET ASSETS

149,166

166,735

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

149,165

166,734

SHAREHOLDERS' FUNDS

149,166

166,735

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 October 2025 and were signed by:

N A Allen - Director

1.	STATUTORY INFORMATION

Spire Construction (NW) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover

Turnover represents the invoice value of goods sold/services provided net of value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2024

and 28 February 2025

33,000

AMORTISATION

At 1 March 2024

28,050

Amortisation for year

1,650

At 28 February 2025

29,700

NET BOOK VALUE

At 28 February 2025

3,300

At 29 February 2024

4,950

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 March 2024

37,711

4,250

87,950

2,142

132,053

Additions

-

-

-

799

799

At 28 February 2025

37,711

4,250

87,950

2,941

132,852

DEPRECIATION

At 1 March 2024

31,328

2,732

41,306

2,092

77,458

Charge for year

1,276

228

11,661

280

13,445

At 28 February 2025

32,604

2,960

52,967

2,372

90,903

NET BOOK VALUE

At 28 February 2025

5,107

1,290

34,983

569

41,949

At 29 February 2024

6,383

1,518

46,644

50

54,595

Included above are fixed assets subject to finance contracts and the net book value is £25,425 (2024: £nil).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

-

33,433

Other debtors

174,764

170,671

174,764

204,104

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans and overdrafts

-

3,210

Hire purchase contracts

5,846

-

Trade creditors

35,914

41,320

Taxation and social security

781

12,784

Other creditors

3,306

2,670

45,847

59,984

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans

13,099

23,281

Hire purchase contracts

16,574

-

29,673

23,281

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2025 and 29 February 2024:

28.2.25

29.2.24

£

£

N A Allen

Balance outstanding at start of year

120,881

118,998

Amounts advanced

-

1,883

Amounts repaid

(11,466

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

109,415

120,881

10.	ULTIMATE CONTROLLING PARTY

Mr. N Allen is the ultimate controlling party of the limited company.