Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 10646965 Mr Peter Ward iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10646965 2025-03-31 10646965 2026-03-31 10646965 2025-04-01 2026-03-31 10646965 frs-core:CurrentFinancialInstruments 2026-03-31 10646965 frs-core:Non-currentFinancialInstruments 2026-03-31 10646965 frs-core:ComputerEquipment 2026-03-31 10646965 frs-core:ComputerEquipment 2025-04-01 2026-03-31 10646965 frs-core:ComputerEquipment 2025-03-31 10646965 frs-core:FurnitureFittings 2026-03-31 10646965 frs-core:FurnitureFittings 2025-04-01 2026-03-31 10646965 frs-core:FurnitureFittings 2025-03-31 10646965 frs-core:NetGoodwill 2026-03-31 10646965 frs-core:NetGoodwill 2025-04-01 2026-03-31 10646965 frs-core:NetGoodwill 2025-03-31 10646965 frs-core:MotorVehicles 2026-03-31 10646965 frs-core:MotorVehicles 2025-04-01 2026-03-31 10646965 frs-core:MotorVehicles 2025-03-31 10646965 frs-core:ShareCapital 2026-03-31 10646965 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10646965 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10646965 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 10646965 frs-bus:SmallEntities 2025-04-01 2026-03-31 10646965 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10646965 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10646965 frs-bus:Director1 2025-04-01 2026-03-31 10646965 frs-bus:Director1 2025-03-31 10646965 frs-bus:Director1 2026-03-31 10646965 frs-countries:EnglandWales 2025-04-01 2026-03-31 10646965 2024-03-31 10646965 2025-03-31 10646965 2024-04-01 2025-03-31 10646965 frs-core:CurrentFinancialInstruments 2025-03-31 10646965 frs-core:Non-currentFinancialInstruments 2025-03-31 10646965 frs-core:ShareCapital 2025-03-31 10646965 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 10646965
Spire Independent Financial Planning Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Hub Accountants Limited
Chartered Accountants
Innovation House
Wincombe Lane
Shaftesbury
Dorset
SP7 8FG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10646965
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 68,565 91,246
Tangible Assets 5 58,167 43,281
126,732 134,527
CURRENT ASSETS
Debtors 6 29,038 2,393
Cash at bank and in hand 89,082 47,396
118,120 49,789
Creditors: Amounts Falling Due Within One Year 7 (74,257 ) (82,295 )
NET CURRENT ASSETS (LIABILITIES) 43,863 (32,506 )
TOTAL ASSETS LESS CURRENT LIABILITIES 170,595 102,021
Creditors: Amounts Falling Due After More Than One Year 8 (22,500 ) (47,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,542 ) (10,820 )
NET ASSETS 133,553 43,701
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 133,453 43,601
SHAREHOLDERS' FUNDS 133,553 43,701
Page 1
Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Peter Ward
Director
30th April 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Spire Independent Financial Planning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10646965 . The registered office is 29 Harnwood Road, Salisbury, SP2 8DD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents amounts receivable for commissions received.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of five 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:
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 4 Years straight line
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 152,077
Additions 9,668
As at 31 March 2026 161,745
Amortisation
As at 1 April 2025 60,831
Provided during the period 32,349
As at 31 March 2026 93,180
Net Book Value
As at 31 March 2026 68,565
As at 1 April 2025 91,246
Page 4
Page 5
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 98,652 4,435 1,655 104,742
Additions 71,587 3,371 936 75,894
Disposals (98,652 ) - (1,655 ) (100,307 )
As at 31 March 2026 71,587 7,806 936 80,329
Depreciation
As at 1 April 2025 57,033 2,773 1,655 61,461
Provided during the period 17,897 1,258 234 19,389
Disposals (57,033 ) - (1,655 ) (58,688 )
As at 31 March 2026 17,897 4,031 234 22,162
Net Book Value
As at 31 March 2026 53,690 3,775 702 58,167
As at 1 April 2025 41,619 1,662 - 43,281
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 2,223
Prepayments and accrued income 46 170
Director's loan account 28,992 -
29,038 2,393
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 66 73
Other loans 15,000 40,139
Corporation tax 49,971 32,075
Other taxes and social security - 205
VAT 7,966 8,560
Accruals and deferred income 1,254 1,192
Director's loan account - 51
74,257 82,295
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8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other loans 22,500 47,500
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Peter Ward (51 ) 30,149 (1,106 ) - 28,992
The above loan is unsecured, interest free and repayable on demand.
11. Dividends
2026 2025
£ £
On equity shares:
Interim dividend paid 41,500 36,300
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