1 December 2024 false Taxfiler 2024.6 true 12339810 business:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 12339810 2024-11-30 12339810 2024-12-01 2025-11-30 12339810 business:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 12339810 business:FilletedAccounts 2024-12-01 2025-11-30 12339810 2025-11-30 12339810 business:Director2 2024-12-01 2025-11-30 12339810 business:RegisteredOffice 2024-12-01 2025-11-30 12339810 2024-11-30 12339810 core:WithinOneYear 2025-11-30 12339810 core:WithinOneYear 2024-11-30 12339810 core:ShareCapital core:PreviouslyStatedAmount 2025-11-30 12339810 core:ShareCapital core:PreviouslyStatedAmount 2024-11-30 12339810 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-11-30 12339810 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-11-30 12339810 core:PreviouslyStatedAmount 2025-11-30 12339810 core:PreviouslyStatedAmount 2024-11-30 12339810 business:SmallEntities 2024-12-01 2025-11-30 12339810 countries:EnglandWales 2024-12-01 2025-11-30 12339810 core:ComputerEquipment 2024-12-01 2025-11-30 12339810 core:ComputerEquipment 2024-11-30 12339810 core:ComputerEquipment 2025-11-30 12339810 business:OrdinaryShareClass1 2024-12-01 2025-11-30 12339810 business:OrdinaryShareClass1 2023-12-01 2024-11-30 12339810 2023-12-01 2024-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 12339810 (England and Wales)
Inspirasphere Ltd Unaudited accounts for the year ended 30 November 2025
Inspirasphere Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Inspirasphere Ltd Company Information for the year ended 30 November 2025
Director
Yuming Cao
Company Number
12339810 (England and Wales)
Registered Office
9 Long Wood Meadows Bristol BS16 1GP United Kingdom
Accountants
Anthony Daniel Associates Ltd 10 Julian Place London E14 3AT
- 3 -
Inspirasphere Ltd Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Called up share capital not paid
100
100
Fixed assets
Tangible assets
4
1,233
1,129
Current assets
Inventories
1,100
1,100
Debtors
5
2,055
735
Cash at bank and in hand
8
557
3,163
2,392
Creditors: amounts falling due within one year
6
(34,018)
(20,170)
Net current liabilities
(30,855)
(17,778)
Net liabilities
(29,522)
(16,549)
Capital and reserves
Called up share capital
7
100
100
Profit and loss account
(29,622)
(16,649)
Shareholders' funds
(29,522)
(16,549)
For the year ending 30 November 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 August 2026 and were signed on its behalf by
Yuming Cao Director Company Registration No. 12339810
- 4 -
Inspirasphere Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Inspirasphere Ltd is a private company, limited by shares, registered in England and Wales, registration number 12339810. The registered office is 9 Long Wood Meadows, Bristol, BS16 1GP, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Going concern
These accounts have been prepared on the going concern basis, on the understanding that the director and shareholders will continue to financially support the company during this uncertain period.
- 5 -
Inspirasphere Ltd Notes to the Accounts for the year ended 30 November 2025
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 December 2024
1,540
Additions
475
At 30 November 2025
2,015
Depreciation
At 1 December 2024
411
Charge for the year
371
At 30 November 2025
782
Net book value
At 30 November 2025
1,233
At 30 November 2024
1,129
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
185
96
Trade debtors
271
339
Other debtors
1,599
300
2,055
735
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
252
252
Loans from directors
32,906
19,058
Accruals
860
860
34,018
20,170
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Controlling party
The ultimate controlling party is Mr. Xin Li, who holds one hundred percent of the company shares.
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 6 -