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REGISTERED NUMBER: 09313610 (England and Wales)















Financial Statements for the Year Ended 30 November 2025

for

Spires Ecology Ltd

Spires Ecology Ltd (Registered number: 09313610)

Contents of the Financial Statements
for the year ended 30 November 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Spires Ecology Ltd

Company Information
for the year ended 30 November 2025







DIRECTOR: Dr M C Parle - Gelling





REGISTERED OFFICE: 115 Upper Road
Kennington
Oxfordshire
OX1 5LW





REGISTERED NUMBER: 09313610 (England and Wales)





ACCOUNTANTS: Westell Accountants
3 Bradfield Court
Drayton Mill, Milton Road
Drayton
Abingdon
Oxfordshire
OX14 4EF

Spires Ecology Ltd (Registered number: 09313610)

Balance Sheet
30 November 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,819 10,105

CURRENT ASSETS
Debtors 5 42,658 115,858
Cash at bank 170,068 107,193
212,726 223,051
CREDITORS
Amounts falling due within one year 6 33,310 75,236
NET CURRENT ASSETS 179,416 147,815
TOTAL ASSETS LESS CURRENT LIABILITIES 188,235 157,920

PROVISIONS FOR LIABILITIES 1,746 2,429
NET ASSETS 186,489 155,491

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 186,389 155,391
SHAREHOLDERS' FUNDS 186,489 155,491

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Spires Ecology Ltd (Registered number: 09313610)

Balance Sheet - continued
30 November 2025


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 August 2026 and were signed by:





Dr M C Parle - Gelling - Director


Spires Ecology Ltd (Registered number: 09313610)

Notes to the Financial Statements
for the year ended 30 November 2025


1. STATUTORY INFORMATION

Spires Ecology Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


The Company changed its registered office address on 4 March 2026. The Company's registered office address during the reporting period was that of 99 Poplar Grove, Kennington, Oxford, Oxfordshire, OX1 5QR.

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.

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 equipment - 20% on reducing balance
Office equipment - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Spires Ecology Ltd (Registered number: 09313610)

Notes to the Financial Statements - continued
for the year ended 30 November 2025


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Office
equipment equipment Totals
£    £    £   
COST
At 1 December 2024 16,042 3,733 19,775
Additions 1,049 471 1,520
Disposals (1,181 ) (1,966 ) (3,147 )
At 30 November 2025 15,910 2,238 18,148
DEPRECIATION
At 1 December 2024 7,956 1,714 9,670
Charge for year 1,711 319 2,030
Eliminated on disposal (917 ) (1,454 ) (2,371 )
At 30 November 2025 8,750 579 9,329
NET BOOK VALUE
At 30 November 2025 7,160 1,659 8,819
At 30 November 2024 8,086 2,019 10,105

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 8,688 115,858
Other debtors 33,970 -
42,658 115,858

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 731 102
Taxation and social security 25,648 58,658
Other creditors 6,931 16,476
33,310 75,236

Spires Ecology Ltd (Registered number: 09313610)

Notes to the Financial Statements - continued
for the year ended 30 November 2025


7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 7,742 -
Between one and five years 4,516 -
12,258 -