Spier Group Limited - Limited company accounts 25.1

REGISTERED NUMBER: 12006468 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED

CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

SPIER GROUP LIMITED

Page

Company Information

1

Report of the Directors

2

Consolidated Income Statement

3

Consolidated Balance Sheet

4

Company Balance Sheet

6

Notes to the Consolidated Financial Statements

7

DIRECTORS:

J R J Wilks

C J Creissen

M A Rothwell-Brooks

REGISTERED OFFICE:

207 Knutsford Road

Grappenhall

Warrington

Cheshire

WA4 2QL

REGISTERED NUMBER:

12006468 (England and Wales)

ACCOUNTANTS:

Walker Begley Limited

Chartered Accountants

207 Knutsford Road

Grappenhall

Warrington

Cheshire

WA4 2QL

The directors present their report with the financial statements of the company and the group for the year ended 31 October 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 November 2024 to the date of this report.

J R J Wilks

C J Creissen

M A Rothwell-Brooks

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

J R J Wilks - Director

7 August 2026

TURNOVER

3,582,393

4,497,156

Cost of sales

2,813,603

2,928,313

GROSS PROFIT

768,790

1,568,843

Administrative expenses

662,569

665,728

OPERATING PROFIT

4

106,221

903,115

Interest payable and similar expenses

(1,278

)

1,235

PROFIT BEFORE TAXATION

107,499

901,880

Tax on profit

5

29,065

216,772

PROFIT FOR THE FINANCIAL YEAR

78,434

685,108

Profit attributable to:

Owners of the parent

78,434

685,108

FIXED ASSETS

Tangible assets

7

9,151

1,004

Investments

8

-

9,151

1,004

CURRENT ASSETS

Debtors

9

567,866

2,219,432

Cash at bank

472,443

995,816

1,040,309

3,215,248

CREDITORS

Amounts falling due within one year

10

784,037

2,405,225

NET CURRENT ASSETS

256,272

810,023

TOTAL ASSETS LESS CURRENT
LIABILITIES

265,423

811,027

CREDITORS

Amounts falling due after more than one
year

11

(1,597

)

-

PROVISIONS FOR LIABILITIES

(2,288

)

(249

)

NET ASSETS

261,538

810,778

CAPITAL AND RESERVES

Called up share capital

100

-

Share premium

7,893

Retained earnings

253,545

802,885

SHAREHOLDERS' FUNDS

261,538

810,778

The company and the group are 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 and the group 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 group 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 and the group as at the end of each financial year and of the group's 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 and the group.

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

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2026 and were signed on its behalf by:

J R J Wilks - Director

FIXED ASSETS

Tangible assets

7

-

Investments

8

7,994

CREDITORS

Amounts falling due within one year

10

1

NET CURRENT LIABILITIES

(1

)

(1

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

7,993

CAPITAL AND RESERVES

Called up share capital

100

Share premium

7,893

SHAREHOLDERS' FUNDS

7,993

Company's profit for the financial year

630,000

680,000

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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2026 and were signed on its behalf by:

J R J Wilks - Director

C J Creissen - Director

M A Rothwell-Brooks - Director

1.	STATUTORY INFORMATION

Spier Group 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 General 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Transactions between group entities which have been eliminated on consolidation are not disclosed within the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 24 ) .

The average number of employees by undertakings that were proportionately consolidated during the year was 21 (2024 - 24 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31/10/25

31/10/24

£

Depreciation - owned assets

4,623

814

5.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

31/10/25

31/10/24

£

Current tax:

UK corporation tax

27,586

216,929

Deferred tax

1,479

(157

)

Tax on profit

29,065

216,772

6.	INDIVIDUAL INCOME STATEMENT

As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

7.	TANGIBLE FIXED ASSETS

Group

Computer

equipment

£

COST

At 1 November 2024

36,052

Additions

10,532

At 31 October 2025

46,584

DEPRECIATION

At 1 November 2024

32,810

Charge for year

4,623

At 31 October 2025

37,433

NET BOOK VALUE

At 31 October 2025

9,151

At 31 October 2024

3,242

8.	FIXED ASSET INVESTMENTS

Company

Shares in

group

undertakings

£

COST

At 1 November 2024

and 31 October 2025

7,994

NET BOOK VALUE

At 31 October 2025

7,994

At 31 October 2024

7,994

9.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group

31/10/25

31/10/24

£

Trade debtors

473,805

548,860

Amounts owed by group undertakings

-

1,585,473

Amounts owed by participating interests

38,732

Other debtors

6,993

Directors' current accounts

13,548

-

Prepayments and accrued income

29,818

29,116

Prepayments

4,850

10,138

Rent deposit

120

567,866

2,219,432

10.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group

Company

31/10/25

31/10/24

31/10/25

31/10/24

£

Bank loans and overdrafts

2,400

-

Trade creditors

305,711

76,947

-

Amounts owed to group undertakings

-

369,324

1

Amounts owed to participating interests

-

847,000

-

Tax

27,586

195,170

-

Social security and other taxes

89,096

185,254

-

Net wages

54,968

142,158

-

Pensions payable

18,693

35,705

-

VAT

152,662

317,404

-

Other creditors

1,566

1,441

-

Directors' current accounts

463

-

Accrued expenses

130,892

234,359

-

784,037

2,405,225

1

11.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

Group

31/10/25

31/10/24

£

Bank loans - 1-2 years

1,597

-

12.	SUBSIDIARIES

The company had three wholly owned subsidiary companies for the whole of the year as follows:

Spier Consulting Limited

Theimpact.Team Limited

Glock Enterprises Ltd.

The company year end for Spier Consulting Limited, Theimpact.Team Limited and Glock Enterprises Ltd 31 October 2025.

The registered office for all companies is:

207 Knutsford Road

Grappenhall

Warrington

WA4 2QL