REGISTERED NUMBER: 14943749 (England and Wales)

INISPA Holdings Limited

Unaudited Financial Statements for the Year Ended 31 October 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

Mrs J M W Cooke

Mr J P Lomax

Registered office:

Croft House

Bridge Street

Horwich

Bolton

Greater Manchester

BL6 7BT

Registered number:

14943749 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Investments

4

879,375

879,375

Current assets

Debtors

5

10,100

6,100

Cash at bank

16

-

10,116

6,100

Creditors

Amounts falling due within one year

6

66,806

142,623

Net current liabilities

(56,690

)

(136,523

)

Total assets less current liabilities

822,685

742,852

Creditors

Amounts falling due after more than one year

7

557,505

610,476

Net assets

265,180

132,376

Capital and reserves

Called up share capital

8

100

100

Retained earnings

265,080

132,276

Shareholders' funds

265,180

132,376

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2026 and were signed on its behalf by:

Mrs J M W Cooke - Director

1.	Statutory information

INISPA Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 November 2024

and 31 October 2025

879,375

Net book value

At 31 October 2025

879,375

At 31 October 2024

879,375

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

10,100

6,100

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Amounts owed to group undertakings

6,815

6,623

Other creditors

59,991

136,000

66,806

142,623

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Other creditors

557,505

610,476

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

357,537

410,476

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

9.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the year ended 31 October 2025 and the period ended 31 October 2024:

2025

2024

£

£

Mr J P Lomax

Balance outstanding at start of year

50

-

Amounts advanced

-

50

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

50

50

Mrs J M W Cooke

Balance outstanding at start of year

50

-

Amounts advanced

-

50

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

50

50