Spirit System

With -M you can only display sensor/calibration values. So it will not change anything.
With -U calibration is performed and can change the behavior/fix the problem if done properly (unit must be really with labels up and at the horizontal position as close as possible).
This description apply for 3.1. For 3.0 it was different. For 2.8 and prior it was even not possible.

If the last value is negative for your Spirit (first version) then the calibration is relatively good now. This apply if unit is labels upwards.
Ideally the values should be near 0 0 -2048 +/- 100 (for all Spirit units except Spirit 2/RS).

Should I do the ctrl- alt - u. Calibration ?

If the last value is not negative, then yes.
If it is negative, then no and the problem will be rather a different.

Can you tell me how your unit is mounted at the model?

It is mounted on bottom of tail boom Block with wires facing down so upside down

I turned the heli upside down & levelled it so unit facing upwards and done a calibration

Data. -154 -76 -2023

I take it the ( - Symbol means negative ) & not just used to separate the numbers ?

Perfect, now it looks good. Yes, - is negative value.

Can you let me know if the issue was fixed?

No , still the same

Even after restarting the unit? So the swashplate is going negative when engaging rescue, right?

If yes, can you try to change value for the Rescue Collective Pitch? Is Hovering Collective Pitch configured?

Could you please attach your settings here please? (4ds file)

Rescue collective pitch is at 70% changing to 100% makes no difference

At mid stick the blades are parallel