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Spire View Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2026
Registration number: 07942191

Spire View Ltd

Contents

Statement of financial position | 1
Notes to the Unaudited Financial Statements | 2 to 5

Spire View Ltd

(Registration number: 07942191)
Statement of financial position as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 559 | 537
Investment property | 5 | 287,500 | 287,500
|  | 288,059 | 288,037
Current assets |  |  |
Debtors |  | 172 | 164
Cash at bank and in hand |  | 36,242 | 43,234
|  | 36,414 | 43,398
Creditors: Amounts falling due within one year | 6 | (5,163) | (6,328)
Net current assets |  | 31,251 | 37,070
Total assets less current liabilities |  | 319,310 | 325,107
Provisions for liabilities |  | (19,622) | (19,618)
Net assets |  | 299,688 | 305,489
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 299,588 | 305,389
Shareholders' funds |  | 299,688 | 305,489

For the financial 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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income statement.

Approved and authorised by the Board on 10 August 2026 and signed on its behalf by:

......................................... Mr N Care Director

Spire View Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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:
Solo House
The Courtyard
London Road
Horsham
West Sussex
RH12 1AT

These financial statements were authorised for issue by the Board on 10 August 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.

Revenue recognition

Turnover represents rents receivable for the year
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 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.

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.

Spire View Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the statement of financial position 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
Plant and machinery | 25% reducing balance
Fixtures and fittings | 25% straight line
Computer equipment | 25% reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

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.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Spire View Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2025 | 4,983 | 4,983
Additions | 246 | 246
At 31 March 2026 | 5,229 | 5,229
Depreciation
At 1 April 2025 | 4,446 | 4,446
Charge for the year | 224 | 224
At 31 March 2026 | 4,670 | 4,670
Carrying amount
At 31 March 2026 | 559 | 559
At 31 March 2025 | 537 | 537

5 | Investment properties

| 2026 £
At 1 April | 287,500
At 31 March | 287,500

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit and loss.
The investment property was valued on an open market basis on 31 March 2026 by the directors.

Spire View Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Accruals and deferred income | 1,920 | 1,872
Other creditors | 3,243 | 4,456
| 5,163 | 6,328

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100