REGISTERED NUMBER: 05418321 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

A-SPIRE CONSULTING (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B Ahluwalia

A Panesar

SECRETARY:

A Panesar

REGISTERED OFFICE:

5 Rosemont Road

London

W3 9LT

REGISTERED NUMBER:

05418321 (England and Wales)

ACCOUNTANTS:

Richmond Gatehouse LLP

Thames House

3 Wellington Street

London

SE18 6NY

FIXED ASSETS

Tangible assets

4

197

246

CURRENT ASSETS

Debtors

5

19,237

5,473

Cash at bank

4,621

26,909

23,858

32,382

CREDITORS

Amounts falling due within one year

6

(19,771

)

(19,418

)

NET CURRENT ASSETS

4,087

12,964

TOTAL ASSETS LESS CURRENT LIABILITIES

4,284

13,210

CREDITORS

Amounts falling due after more than one year

7

(4,282

)

(13,208

)

NET ASSETS

2

2

CAPITAL AND RESERVES

Called up share capital

8

2

2

SHAREHOLDERS' FUNDS

2

2

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 directors acknowledge their 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 Board of Directors and authorised for issue on 30 December 2025 and were signed on its behalf by:

B Ahluwalia - Director

1.	STATUTORY INFORMATION

A-spire Consulting (Uk) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

20% on 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024

and 31 March 2025

5,483

DEPRECIATION

At 1 April 2024

5,237

Charge for year

49

At 31 March 2025

5,286

NET BOOK VALUE

At 31 March 2025

197

At 31 March 2024

246

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

19,237

5,473

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,178

9,429

Tax

9,454

8,849

Accrued expenses

1,139

1,140

19,771

19,418

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

4,282

13,208

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary Shares

£1

2

2

9.

RESERVES

Retained

earnings

£

Profit for the year

40,303

Dividends

(40,303

)

At 31 March 2025

-

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

B Ahluwalia and A Panesar

Balance outstanding at start of year

4,116

-

Amounts advanced

17,880

4,116

Amounts repaid

(4,116

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

17,880

4,116