Aspire Consulting Engineers LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: OC394805

		31 March 2025		31 August 2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		5,491		7,163

			5,491		7,163
CURRENT ASSETS
Debtors	6	165,660		168,221
Cash at bank and in hand		332,787		175,102

		498,447		343,323
Creditors: Amounts Falling Due Within One Year	7	(72,187 )		(67,788 )

NET CURRENT ASSETS (LIABILITIES)			426,260		275,535

TOTAL ASSETS LESS CURRENT LIABILITIES			431,751		282,698

NET ASSETS ATTRIBUTABLE TO MEMBERS			431,751		282,698

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		431,751		282,698

			431,751		282,698

			431,751		282,698

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			431,751		282,698

			431,751		282,698

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Aspire Consulting Engineers LLP

Balance Sheet (continued)

As At 31 March 2025

For the period ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr D Murphy

Designated Member

17th December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Aspire Consulting Engineers LLP is a limited liability partnership, incorporated in England & Wales, registered number OC394805 . The Registered Office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% straight line
Fixtures & Fittings	20% straight line
Computer Equipment	25% straight line

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the period was: 5 (2024: 5)

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Aspire Consulting Engineers LLP

Notes to the Financial Statements (continued)

For the Period 1 September 2024 to 31 March 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 September 2024	10,737

As at 31 March 2025	10,737

Amortisation
As at 1 September 2024	10,737

As at 31 March 2025	10,737

Net Book Value
As at 31 March 2025	-

As at 1 September 2024	-

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2024	323	10,546	21,123	31,992
Additions	-	-	197	197

As at 31 March 2025	323	10,546	21,320	32,189

Depreciation
As at 1 September 2024	198	6,986	17,645	24,829
Provided during the period	24	839	1,006	1,869

As at 31 March 2025	222	7,825	18,651	26,698

Net Book Value
As at 31 March 2025	101	2,721	2,669	5,491

As at 1 September 2024	125	3,560	3,478	7,163

6. Debtors

	31 March 2025	31 August 2024 as restated
	£	£
Due within one year
Trade debtors	140,386	113,900
Other debtors	25,274	54,321

	165,660	168,221

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Aspire Consulting Engineers LLP

Notes to the Financial Statements (continued)

For the Period 1 September 2024 to 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 August 2024 as restated
	£	£
Trade creditors	3,623	7,525
Other creditors	3,872	2,310
Taxation and social security	64,692	57,953

	72,187	67,788

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