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COMPANY REGISTRATION NUMBER: 15253050

Inspirit Investments Limited

Filleted Unaudited Financial Statements

31 March 2025

Inspirit Investments Limited

Statement of Financial Position

31 March 2025

| 31 Mar 25 | 30 Nov 24
Note | £ | £

Fixed assets

Investments | 5 | 2,000,102 | –

Current assets

Cash at bank and in hand | 300,100 | 3,600,100

Creditors: amounts falling due within one year | 6 | 2,301,760 | 3,600,800
| ------------ | ------------
Net current liabilities | 2,001,660 | 700
| ------------ | ----
Total assets less current liabilities | ( 1,558) | ( 700)
| ------- | ----
Net liabilities | ( 1,558) | ( 700)
| ------- | ----

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | ( 1,658) | ( 800)
| ------- | ----
Shareholders deficit | ( 1,558) | ( 700)
| ------- | ----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 15 October 2025 , and are signed on behalf of the board by:

Mr G Slawson
Director

Company registration number: 15253050

Inspirit Investments Limited

Notes to the Financial Statements

Period from 1 December 2024 to 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 4 (2024: 4 ).
5. Investments

| Other investments other than loans
| £
Cost |
At 1 December 2024 | –
Additions | 2,002,505
Disposals | ( 2,450)
Revaluations | 47
| ------------
At 31 March 2025 | 2,000,102
| ------------
Impairment |
At 1 December 2024 and 31 March 2025 | –
| ------------

Carrying amount |
At 31 March 2025 | 2,000,102
| ------------
At 30 November 2024 | –
| ------------

6. Creditors: amounts falling due within one year

| 31 Mar 25 | 30 Nov 24
| £ | £
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 2,300,960 | 3,600,000
Other creditors | 800 | 800
| ------------ | ------------
| 2,301,760 | 3,600,800
| ------------ | ------------

7. Related party transactions
At the period end the company owed £2,300,960 (2024: £3,600,000) to a company associated under common control.