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Company Registration No. 12247134 (England and Wales)
Spire Cleaning Services Ltd Unaudited accounts for the year ended 31 October 2025
Spire Cleaning Services Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Spire Cleaning Services Ltd Company Information for the year ended 31 October 2025
Directors
James Bealey Katie Bealey
Company Number
12247134 (England and Wales)
Registered Office
Unit 21b Alston Road Hellesdon Park Norwich NR6 5DS England
Accountants
JHW Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS
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Spire Cleaning Services Ltd Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
209,230
106,190
Current assets
Inventories
6,050
7,150
Debtors
6
227,282
207,462
Cash at bank and in hand
105,042
60,107
338,374
274,719
Creditors: amounts falling due within one year
7
(264,175)
(221,762)
Net current assets
74,199
52,957
Total assets less current liabilities
283,429
159,147
Creditors: amounts falling due after more than one year
8
(155,735)
(68,904)
Provisions for liabilities
Deferred tax
(45,522)
(29,210)
Other provisions
(4,500)
(4,500)
(50,022)
(33,710)
Net assets
77,672
56,533
Capital and reserves
Called up share capital
1
1
Profit and loss account
77,671
56,532
Shareholders' funds
77,672
56,533
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 January 2026 and were signed on its behalf by
James Bealey Director Company Registration No. 12247134
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Spire Cleaning Services Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Spire Cleaning Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 12247134. The registered office is Unit 21b Alston Road, Hellesdon Park, Norwich, NR6 5DS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
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Spire Cleaning Services Ltd Notes to the Accounts for the year ended 31 October 2025
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Stocks
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 November 2024
30,125
At 31 October 2025
30,125
Amortisation
At 1 November 2024
30,125
At 31 October 2025
30,125
Net book value
At 31 October 2025
-
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 November 2024
41,333
155,154
196,487
Additions
-
173,747
173,747
Disposals
-
(86,484)
(86,484)
At 31 October 2025
41,333
242,417
283,750
Depreciation
At 1 November 2024
23,122
67,175
90,297
Charge for the year
4,533
23,081
27,614
On disposals
-
(43,391)
(43,391)
At 31 October 2025
27,655
46,865
74,520
Net book value
At 31 October 2025
13,678
195,552
209,230
At 31 October 2024
18,211
87,979
106,190
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Spire Cleaning Services Ltd Notes to the Accounts for the year ended 31 October 2025
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
219,521
201,451
Other debtors
7,761
6,011
227,282
207,462
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
2,732
4,973
VAT
53,788
39,988
Obligations under finance leases and hire purchase contracts
51,150
27,924
Trade creditors
7,563
12,297
Taxes and social security
44,560
43,013
Other creditors
97,198
87,308
Loans from directors
7,184
6,259
264,175
221,762
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
1,980
Obligations under finance leases and hire purchase contracts
155,735
66,924
155,735
68,904
9
Average number of employees
During the year the average number of employees was 94 (2024: 83).
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