Registration number: 07035765

Spire CS Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 7

Spire CS Limited

(Registration number: 07035765)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	-	2,331
Current assets
Debtors	5	86,741	751,618
Cash at bank and in hand		242,973	118,424
		329,714	870,042
Creditors: Amounts falling due within one year	6	(32,742)	(548,149)
Net current assets		296,972	321,893
Total assets less current liabilities		296,972	324,224
Creditors: Amounts falling due after more than one year	6	-	(76,661)
Net assets		296,972	247,563
Capital and reserves
Called up share capital	8	200,100	200,100
Retained earnings		96,872	47,463
Shareholders' funds		296,972	247,563

For the financial period ending 31 October 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 accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account and directors' report have not been delivered in accordance with the special provisions applicable to companies subject to the small company regime.

Approved and authorised by the Board on 29 April 2026 and signed on its behalf by:
 

......................................... Mr M D Holland Director

Spire CS Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Office 9
Northlight Estates
Northlight Parade
Nelson
Lancashire
BB9 5EG
United Kingdom

These financial statements were authorised for issue by the Board on 29 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in Sterling, which is the functional currency of the company and are rounded to the nearest pound.

Going concern

The financial statements have not been prepared on a going concern basis. On 31st October 2025, the directors resolved to cease trading and to wind up the company’s operations. As a result, the going concern basis of preparation is no longer appropriate.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Spire CS Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 October 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Other property, plant and equipment	straight line between 3 and 5 years
Furniture, fittings and equipment	straight line over 2 years
Motor vehicles	straight line over 4 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Spire CS Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 October 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which employees' services are received.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 17 (2024 - 18).

Spire CS Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 October 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other property, plant and equipment £	Total £
Cost or valuation
At 1 May 2024	15,674	31,183	14,876	61,733
Disposals	(15,674)	(31,183)	(14,876)	(61,733)
At 31 October 2025	-	-	-	-
Depreciation
At 1 May 2024	15,674	31,183	12,545	59,402
Charge for the period	-	-	2,331	2,331
Eliminated on disposal	(15,674)	(31,183)	(14,876)	(61,733)
At 31 October 2025	-	-	-	-
Carrying amount
At 31 October 2025	-	-	-	-
At 30 April 2024	-	-	2,331	2,331

5

Debtors

	Note	2025 £	2024 £
Trade debtors		27,760	609,104
Amounts owed by group undertakings and undertakings in which the company has a participating interest	7	45,669	55,207
Prepayments		-	14,721
Other debtors		13,312	72,586
		86,741	751,618

Spire CS Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 October 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Loans and borrowings	9	-	42,878
Trade creditors		3,016	202,517
Taxation and social security		20,521	26,692
Accruals and deferred income		8,750	263,150
Other creditors		455	12,912
		32,742	548,149