1 October 2022 false No description of principal activity Taxfiler 2023.9.1 12888408business:PrivateLimitedCompanyLtd2022-10-012023-09-30 128884082022-09-30 128884082022-10-012023-09-30 12888408business:AuditExemptWithAccountantsReport2022-10-012023-09-30 12888408business:FilletedAccounts2022-10-012023-09-30 128884082023-09-30 12888408business:Director12022-10-012023-09-30 12888408business:RegisteredOffice2022-10-012023-09-30 128884082022-09-30 12888408core:WithinOneYear2023-09-30 12888408core:WithinOneYear2022-09-30 12888408core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 12888408core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 12888408core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 12888408core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 12888408core:PreviouslyStatedAmount2023-09-30 12888408core:PreviouslyStatedAmount2022-09-30 12888408business:SmallEntities2022-10-012023-09-30 12888408countries:EnglandWales2022-10-012023-09-30 12888408core:FurnitureFittings2022-10-012023-09-30 12888408core:ComputerEquipment2022-10-012023-09-30 12888408core:FurnitureFittings2022-09-30 12888408core:ComputerEquipment2022-09-30 12888408core:FurnitureFittings2023-09-30 12888408core:ComputerEquipment2023-09-30 128884082021-10-012022-09-30 iso4217:GBP xbrli:pure
Company Registration No. 12888408 (England and Wales)
THE SPARK COMPANY (HUMAN RESOURCES) LTD Unaudited accounts for the year ended 30 September 2023
THE SPARK COMPANY (HUMAN RESOURCES) LTD Unaudited accounts Contents
Page
- 2 -
THE SPARK COMPANY (HUMAN RESOURCES) LTD Company Information for the year ended 30 September 2023
Director
A T Knight
Company Number
12888408 (England and Wales)
Registered Office
TRAMSHED TECH UNIT D TRAMSHED PENDYRIS STREET CARDIFF CF11 6BH WALES
Accountants
williams lester accountants ltd 12 Cwrt Y Parc, Earlswood Road Llanishen Cardiff Cardiff CF14 5GH
- 3 -
THE SPARK COMPANY (HUMAN RESOURCES) LTD Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
12,941 
8,563 
Current assets
Debtors
2,279 
75 
Cash at bank and in hand
21,301 
49,003 
23,580 
49,078 
Creditors: amounts falling due within one year
(6,665)
(12,786)
Net current assets
16,915 
36,292 
Net assets
29,856 
44,855 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
29,756 
44,755 
Shareholders' funds
29,856 
44,855 
For the year ending 30 September 2023 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 24 October 2023 and were signed on its behalf by
A T Knight Director Company Registration No. 12888408
- 4 -
THE SPARK COMPANY (HUMAN RESOURCES) LTD Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
THE SPARK COMPANY (HUMAN RESOURCES) LTD is a private company, limited by shares, registered in England and Wales, registration number 12888408. The registered office is TRAMSHED TECH UNIT D TRAMSHED, PENDYRIS STREET, CARDIFF, CF11 6BH, WALES.
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.
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:
Fixtures & fittings
20% reducing balance
Computer equipment
33% straight line
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2022
1,098 
12,861 
13,959 
Additions
- 
4,378 
4,378 
At 30 September 2023
1,098 
17,239 
18,337 
Depreciation
At 1 October 2022
396 
5,000 
5,396 
At 30 September 2023
396 
5,000 
5,396 
Net book value
At 30 September 2023
702 
12,239 
12,941 
At 30 September 2022
702 
7,861 
8,563 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,279 
75 
- 5 -
THE SPARK COMPANY (HUMAN RESOURCES) LTD Notes to the Accounts for the year ended 30 September 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
3,281 
4,617 
Trade creditors
93 
1,283 
Taxes and social security
1,143 
6,091 
Other creditors
51 
- 
Loans from directors
2,097 
795 
6,665 
12,786 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
- 6 -