Silverfin false false 30/09/2025 01/10/2024 30/09/2025 JBrassington 12/09/2016 A Clark 06/08/2024 J P East 11/08/2025 07/02/2023 G M Thornton 12/09/2016 08 May 2026 The principal activity of the Company during the financial year was buying and selling of own real estate. 10371374 2025-09-30 10371374 bus:Director1 2025-09-30 10371374 bus:Director2 2025-09-30 10371374 bus:Director3 2025-09-30 10371374 bus:Director4 2025-09-30 10371374 2024-09-30 10371374 core:CurrentFinancialInstruments 2025-09-30 10371374 core:CurrentFinancialInstruments 2024-09-30 10371374 core:Non-currentFinancialInstruments 2025-09-30 10371374 core:Non-currentFinancialInstruments 2024-09-30 10371374 core:ShareCapital 2025-09-30 10371374 core:ShareCapital 2024-09-30 10371374 core:RetainedEarningsAccumulatedLosses 2025-09-30 10371374 core:RetainedEarningsAccumulatedLosses 2024-09-30 10371374 core:FurtherRelatedPartyRelationshipType2ComponentAllOtherRelatedParties core:CurrentFinancialInstruments 2025-09-30 10371374 core:FurtherRelatedPartyRelationshipType2ComponentAllOtherRelatedParties core:CurrentFinancialInstruments 2024-09-30 10371374 core:CurrentFinancialInstruments 1 2025-09-30 10371374 core:CurrentFinancialInstruments 1 2024-09-30 10371374 bus:OrdinaryShareClass1 2025-09-30 10371374 2024-10-01 2025-09-30 10371374 bus:FilletedAccounts 2024-10-01 2025-09-30 10371374 bus:SmallEntities 2024-10-01 2025-09-30 10371374 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 10371374 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10371374 bus:Director1 2024-10-01 2025-09-30 10371374 bus:Director2 2024-10-01 2025-09-30 10371374 bus:Director3 2024-10-01 2025-09-30 10371374 bus:Director4 2024-10-01 2025-09-30 10371374 2023-10-01 2024-09-30 10371374 core:Non-currentFinancialInstruments 2024-10-01 2025-09-30 10371374 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 10371374 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 10371374 (England and Wales)

# ASPIRE PROPERTY HOLDINGS LTD

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

ASPIRE PROPERTY HOLDINGS LTD

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

ASPIRE PROPERTY HOLDINGS LTD

## BALANCE SHEET

As at 30 September 2025
ASPIRE PROPERTY HOLDINGS LTD

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |
Stocks | 3 | 2,440,039 |  | 2,398,368
Debtors | 4 | 4,799 |  | 2,974
Cash at bank and in hand |  | 6,235 |  | 88,371
|  | 2,451,073 |  | 2,489,713
Creditors: amounts falling due within one year | 5 | ( 2,169,292) |  | ( 2,486,057)
Net current assets |  | 281,781 |  | 3,656
Total assets less current liabilities |  | 281,781 |  | 3,656
Creditors: amounts falling due after more than one year | 6 | ( 281,599) |  | 0
Net assets |  | 182 |  | 3,656
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | 82 |  | 3,556
Total shareholders' funds |  | 182 |  | 3,656

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Aspire Property Holdings Ltd (registered number: 10371374) were approved and authorised for issue by the Board of Directors on 08 May 2026. They were signed on its behalf by:

G M Thornton Director |

ASPIRE PROPERTY HOLDINGS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
ASPIRE PROPERTY HOLDINGS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Aspire Property Holdings Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial assets
An asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.
Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.
For financial assets carried at amortised cost, the amount of impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.
For financial assets carried at cost less impairment, the impairment loss is the difference between the asset’s carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.
Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares are measured at fair value through the Profit and Loss Account. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 4 |  | 4

#### 3. Stocks

| 2025 |  | 2024
| £ |  | £
Work in progress | 2,440,039 |  | 2,398,368

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 1,799 |  | 1,650
Amounts owed by connected companies | 3,000 |  | 0
Other debtors | 0 |  | 1,324
| 4,799 |  | 2,974

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 0 |  | 4,800
Amounts owed to connected companies | 1,169,900 |  | 1,189,500
Other taxation and social security | 226 |  | 0
Other creditors | 999,166 |  | 1,291,757
| 2,169,292 |  | 2,486,057

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Other creditors | 281,599 |  | 0

There are no amounts included above in respect of which any security has been given by the small entity.

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary £1 shares of £ 1.00 each | 100 |  | 100