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# ASPIRICO (UK) LIMITED

## Company Registration Number:
08547294 (England and Wales)

## Unaudited abridged accounts for the year ended 31 December 2025

## Period of accounts

## Start date: 01 January 2025

## End date: 31 December 2025

# ASPIRICO (UK) LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet |
Notes |

# ASPIRICO (UK) LIMITED

## Balance sheet

As at 31 December 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 843 | 2,150
Total fixed assets: |  | 843 | 2,150
Current assets
Debtors: |  | 189,492 | 194,675
Cash at bank and in hand: |  | 1,160,445 | 841,881
Total current assets: |  | 1,349,937 | 1,036,556
Creditors: amounts falling due within one year: | 4 | (1,294,171) | (994,323)
Net current assets (liabilities): |  | 55,766 | 42,233
Total assets less current liabilities: |  | 56,609 | 44,383
Total net assets (liabilities): |  | 56,609 | 44,383
Capital and reserves
Called up share capital: |  | 2 | 2
Profit and loss account: |  | 56,607 | 44,381
Shareholders funds: |  | 56,609 | 44,383

The notes form part of these financial statements

# ASPIRICO (UK) LIMITED

## Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 23 April 2026
and signed on behalf of the board by:

Name: Declan Kelly
Status: Director

The notes form part of these financial statements

# ASPIRICO (UK) LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Turnover comprises the invoice value of sales of licenses, renewals and other services supplied by the company exclusive of value added tax. The company recognizes revenue when actual or persuasive evidence of a commercial agreement exists, the fee is fixed or determinable and collectability is reasonably assured.

## Tangible fixed assets and depreciation policy

Tangible assets are stated al cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows: Fixtures, fittings and equipment - 33% Straight line The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable

## Other accounting policies

Trade and other debtors Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the cffect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts. Trade and other creditors Trade and other creditors arc initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate ‘method, unless the effect of discounting would be immaterial. in which case they are stated at cost. Employee benefits The company operates a defined contribution pension scheme. The assets of the scheme arc held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers. Taxation and deferred taxation Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that arc anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account. Ordinary share capital The ordinary share capital of the company is presented as equity. Significant accounting judgements and key sources of estimation uncertainty ‘ The preparation of these financial statements requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. Judgements and estimates are continually evaluated and are based on historical experiences and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below. a) Establishing useful economic lives for depreciation and amortisation purposes of fixed assets Long lived assets, consisting primarily of fixtures, fittings and equipment, comprise a portion of the total assets. The annual depreciation charge depends primarily on the estimated useful economic lives of each type of asset and estimates of residual values. The directors regularly review these asset useful economic lives and change them as necessary to reflect current thinking on remaining lives in light of prospective economic utilisation and physical condition of the assets concerned. Changes in asset useful lives can have a significant impact on depreciation and amortisation charges for the period. Details of the useful economic lives are included in the accounting policies. (b) Providing for doubtful debts The company makes an estimate of the recoverable value of trade and other debtors. The company used estimates based on historical experience in determining the level of debts, which the company believes, will not be collected. These estimates include such factors as the current credit rating of the debtor, the ageing. profile of debtors and historical experience. Any significant reduction in the level of customers that default on payments or other significant improvements that resulted in a reduction in the level of bad debt provision would have a positive impact on the operating results. The level of provision required is reviewed on an ongoing basis.

# ASPIRICO (UK) LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 8 | 8

# ASPIRICO (UK) LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 January 2025 | 6,703
At 31 December 2025 | 6,703
Depreciation |
At 01 January 2025 | 4,553
Charge for year | 1,307
At 31 December 2025 | 5,860
Net book value |
At 31 December 2025 | 843
At 31 December 2024 | 2,150

# ASPIRICO (UK) LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 4. Creditors: amounts falling due within one year note

Trade creditors - 350 Amounts owed to group undertakings - 1,192,432 Taxation - 58,983 Other creditors - 3,451 Accruals and deferred income - 38,955 Total 1,294,171

# ASPIRICO (UK) LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 5. Related party transactions

Name of the related party: | Aspirico Limited
Relationship: | Parent Company
Description of the Transaction: | The transaction was a loan.
£
Balance at 01 January 2025 |  | 907,432
Balance at 31 December 2025 |  | 1,192,432