2025-01-01 SC682602 2025-12-31 SC682602 2025-01-01 2025-12-31 SC682602 2024-12-31 SC682602 2024-01-01 2024-12-31 SC682602 uk-core:WithinOneYear 2024-12-31 SC682602 uk-core:WithinOneYear 2025-12-31 SC682602 uk-core:AfterOneYear 2024-12-31 SC682602 uk-core:AfterOneYear 2025-12-31 SC682602 uk-core:ShareCapital 2025-12-31 SC682602 uk-core:ShareCapital 2024-12-31 SC682602 uk-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC682602 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC682602 uk-bus:Director1 2025-01-01 2025-12-31 SC682602 uk-core:Buildings 2025-01-01 2025-12-31 SC682602 uk-core:WithinOneYear 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure SC682602 uk-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC682602 uk-bus:FRS102 2025-01-01 2025-12-31 SC682602 uk-bus:FilletedAccounts 2025-01-01 2025-12-31 SC682602 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31

Spire Property Group Ltd

Registered Number:SC 682602

For the year ended 31 December 2025
Scotland
Unaudited Financial Statements

2
For the year ended 31 December 2025
Spire Property Group Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3

Registered Number :

SC682602

As at 31 December 2025

Spire Property Group Ltd
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

133,864
133,864
2
133,864
133,864

Current assets

Trade and other receivables

1,100
-
3
9,967

Cash and cash equivalents

8,686
8,686
11,067

Trade and other payables: amounts falling due within one
year

(63,672)
(62,855)
4
(52,605)
(54,169)
Net current liabilities

Total assets less current liabilities

79,695
81,259

Trade and other payables: amounts falling due after more
than one year

(86,230)
(86,230)
5
(6,535)
Net liabilities
(4,971)

Capital and reserves

Called up share capital

2
2

Retained earnings

(6,537)
(4,973)
(6,535)
(4,971)
Shareholders' funds

For the year ended 31 December 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 of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006

The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Mr Paul Crawford Director

These financial statements were approved and authorised for issue by the Board on 14 January 2026 and were signed by:

The notes form part of these financial statements

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4
For the year ended 31 December 2025
Spire Property Group Ltd
Notes to the Financial Statements
Statutory Information

Spire Property Group Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number
SC 682602.

Registered address:

331 South Gyle Road
Edinburgh
Lothian
EH12 9EE

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.

Property, plant and equipment

Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings

0%

2. Property, plant and equipment

Land and
Buildings

£

Cost or
valuation

At 01 January 2025

133,864

At 31 December 2025

133,864

At 31 December 2025

Net book value

133,864

At 31 December 2024

133,864
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5
For the year ended 31 December 2025
Spire Property Group Ltd
Notes to the Financial Statements Continued

3. Trade and other receivables

2024
2025

£

£

Other debtors

-
1,100

Short-term debtors are measured at fair value at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and measured subsequently at amortised cost using the effective interest method, less any impairment.

4. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Taxation and social security

-
427

Other creditors

62,855
63,245
62,855
63,672

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

5. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft (secured)

86,230
86,230

6. Average number of persons employed

During the year the average number of employees was 0
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