Company Registration No. 03538102 (England and Wales)
SPIRE CREATIVE PRODUCTS LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
SPIRE CREATIVE PRODUCTS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
SPIRE CREATIVE PRODUCTS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
2
(71)
(71)
Net current liabilities
(71)
(71)
Capital and reserves
Called up share capital
3
2
2
Profit and loss reserves
(73)
(73)
Total equity
(71)
(71)

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 October 2025 and are signed on its behalf by:
Mr G L Brown
Director
Company registration number 03538102 (England and Wales)
SPIRE CREATIVE PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Spire Creative Products Limited is a private company limited by shares incorporated in England and Wales. The registered office is Hall Street South, Union Street, West Bromwich, West Midlands, B70 6DB.

The company ceased to trade in October 2015.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Profit and loss account

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.3
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of twelve months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Short term trade debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost, less any impairment.

Basic financial liabilities

Short term trade creditors are measured at transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost.

SPIRE CREATIVE PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
2
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
(221)
(221)
Other debtors
150
150
(71)
(71)
3
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of 0.01p each
20,000
20,000
2
2
4
Ultimate controlling party

The ultimate parent company is Spire Manufacturing Limited.

As the majority shareholder of Spire Manufacturing Limited, Mr G L Brown remains the ultimate controlling party of the company.

2025-03-31 2024-04-01 false false true CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr G L Brown Mr J G Murray Spire Group Limited 03538102 2024-04-01 2025-03-31 03538102 2025-03-31 03538102 2024-03-31 03538102 core:ShareCapital 2025-03-31 03538102 core:ShareCapital 2024-03-31 03538102 core:RetainedEarningsAccumulatedLosses 2025-03-31 03538102 core:RetainedEarningsAccumulatedLosses 2024-03-31 03538102 core:ShareCapitalOrdinaryShareClass1 2025-03-31 03538102 core:ShareCapitalOrdinaryShareClass1 2024-03-31 03538102 bus:Director1 2024-04-01 2025-03-31 03538102 core:CurrentFinancialInstruments 2025-03-31 03538102 core:CurrentFinancialInstruments 2024-03-31 03538102 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 03538102 bus:OrdinaryShareClass1 2025-03-31 03538102 bus:OrdinaryShareClass1 2024-03-31 03538102 bus:EntityNoLongerTradingButTradedInPast 2024-04-01 2025-03-31 03538102 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03538102 bus:FRS102 2024-04-01 2025-03-31 03538102 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03538102 bus:Director2 2024-04-01 2025-03-31 03538102 bus:CompanySecretary1 2024-04-01 2025-03-31 03538102 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03538102 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP