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REGISTERED NUMBER: 10237645 (England and Wales)

| SPIRE VIEW PROPERTIES LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

SPIRE VIEW PROPERTIES LIMITED (REGISTERED NUMBER: 10237645)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

SPIRE VIEW PROPERTIES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | R Burlton

| REGISTERED OFFICE: | Highland House

| Mayflower Close

| Chandler's Ford

| Eastleigh

| Hampshire

| SO53 4AR

| REGISTERED NUMBER: | 10237645 (England and Wales)

SPIRE VIEW PROPERTIES LIMITED (REGISTERED NUMBER: 10237645)

BALANCE SHEET

31 MARCH 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 18,163 |  | 24,217 |  |

Investments | 5 | - |  | 133,711 |  |

18,163 |  | 157,928 |  |

CURRENT ASSETS

Debtors | 6 | 52,180 |  | - |  |

CREDITORS

Amounts falling due within one year | 7 | (235,722 | ) | (213,761 | ) |

NET CURRENT LIABILITIES | (183,542 | ) | (213,761 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (165,379 | ) | (55,833 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (165,479 | ) | (55,933 | ) |

(165,379 | ) | (55,833 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

SPIRE VIEW PROPERTIES LIMITED (REGISTERED NUMBER: 10237645)

BALANCE SHEET - continued

31 MARCH 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 November 2025 and were signed by:

R Burlton - Director

SPIRE VIEW PROPERTIES LIMITED (REGISTERED NUMBER: 10237645)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Spire View Properties 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 FRS 102 "The Financial Reporting Standards 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 amounts in these financial statements are rounded to the nearest £1.

| The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

| Going concern

| At the balance sheet date the company has net liabilities, and is dependent upon the support of its director to continue trading. The director has indicated that their support will continue for a period of at least 12 months from the date of signing these financial statements, and as such the going concern basis has been used.

| Tangible fixed assets

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

| Motor vehicles 25% reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

SPIRE VIEW PROPERTIES LIMITED (REGISTERED NUMBER: 10237645)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Investments

| Investments are stated at cost, being the capital injected in an LLP, in which the company is a designated member.

| Where losses exceed the capital injected in the LLP, the net balance is included in creditors.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | TANGIBLE FIXED ASSETS

Motor |

vehicles |

| £

| COST

| At 1 April 2024

| and 31 March 2025 | 48,435 |  |

| DEPRECIATION

| At 1 April 2024 | 24,218 |  |

| Charge for year | 6,054 |  |

| At 31 March 2025 | 30,272 |  |

| NET BOOK VALUE

| At 31 March 2025 | 18,163 |  |

| At 31 March 2024 | 24,217 |  |

5. | FIXED ASSET INVESTMENTS

Investment |

in LLP |

| £

| COST OR VALUATION

| At 1 April 2024 | 133,711 |  |

| Revaluations | (133,711 | ) |

| At 31 March 2025 | - |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | 133,711 |  |

SPIRE VIEW PROPERTIES LIMITED (REGISTERED NUMBER: 10237645)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 31 March 2025 is represented by:

Investment |

in LLP |

| £

| Valuation in 2017 | 663 |  |

| Valuation in 2018 | (543 | ) |

| Valuation in 2019 | (500 | ) |

| Valuation in 2020 | (12,720 | ) |

| Valuation in 2021 | 4,822 |  |

| Valuation in 2022 | (7,481 | ) |

| Valuation in 2023 | (3,906 | ) |

| Valuation in 2024 | (3,906 | ) |

| Valuation in 2025 | (133,711 | ) |

| Cost | 157,282 |  |

| As per the investments accounting policy, where the company's assigned aggregate losses from its LLP investment exceeds the company's capital investment, the net balance is shown in creditors. In the year ending 31 March 2025 the company is showing £19,936 (2024: £nil) in creditors.

| LLP investment losses are based on the latest information made available to the company's directors at the time of the company's accounts production.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Other debtors | 52,180 |  | - |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Other creditors | 235,722 |  | 213,761 |  |