ASPIRE SERVICES (LEEDS) LTD

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  Material uncertainty over going concern

  We draw attention to note 2.2 in the financial statements, which explains that, following the publication of HMRC policy guidance RCB 2 (2025) on 24 April 2025, the directors reviewed the VAT arrangements within the Aspire Group and determined that future invoicing within the group will be restructured. The effective date of this change remains subject to agreement with HMRC and, consequently, the level and nature of future activities undertaken by Aspire Services is uncertain.

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  4 officer resignations in last 12 months

  Multiple officers have left the board recently — see the People section for who.

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  Going-concern uncertainty disclosed

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

AAB Audit & Accountancy Limited

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“We draw attention to note 2.2 in the financial statements, which explains that, following the publication of HMRC policy guidance RCB 2 (2025) on 24 April 2025, the directors reviewed the VAT arrangements within the Aspire Group and determined that future invoicing within the group will be restructured. The effective date of this change remains subject to agreement with HMRC and, consequently, the level and nature of future activities undertaken by Aspire Services is uncertain.”

Significant events

• “Our financial performance continued to be challenging in 2025/26 resulting in a significant operating deficit at year end.”
• “In order to maintain our position as a key provider of choice in Leeds, Aspire has had to make some difficult decisions in year.”
• “Following the publication of HMRC policy guidance RCB 2 (2025) on 24 April 2025, the Board of Directors undertook a review of the VAT structure of the Aspire Group.”
• “The effective date of this change has not yet been agreed with HMRC. Consequently, the nature and level of future trading activity to be undertaken by Aspire Services is uncertain, although it is expected to be substantially different from the position at 31 March 2026.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

10

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

4

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.