2022-04-012023-03-312023-03-31false11367164SPARK & BELL 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SPARK & BELL LIMITED

Registered Number
11367164
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

SPARK & BELL LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

GILLESPIE, Emer

Registered Address

C/O Partners In Enterprise Ltd First Floor Office
5 Bartholomews
Brighton
BN1 1HG

Place of Business

Ground Floor

Victoria House

Vale Road

Portslade

BN41 1GG


Registered Number

11367164 (England and Wales)
SPARK & BELL LIMITED
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets561,71554,338
61,71554,338
Current assets
Stocks6175,5705,880
Debtors724,24529,996
Cash at bank and on hand199,4188,448
399,23344,324
Creditors amounts falling due within one year8(171,919)(86,014)
Net current assets (liabilities)227,314(41,690)
Total assets less current liabilities289,02912,648
Net assets289,02912,648
Capital and reserves
Called up share capital11
Profit and loss account289,02812,647
Shareholders' funds289,02912,648
The financial statements were approved and authorised for issue by the Director on 9 November 2023, and are signed on its behalf by:
GILLESPIE, Emer
Director
Registered Company No. 11367164
SPARK & BELL LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Office Equipment25
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year107
5.Property, plant and equipment

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 April 224,84149,6938,98663,520
Additions10,999-5,34816,347
Disposals-(1,779)-(1,779)
At 31 March 2315,84047,91414,33478,088
Depreciation and impairment
At 01 April 229623,9634,2579,182
Charge for year1,1514,4011,6987,250
On disposals-(59)-(59)
At 31 March 232,1138,3055,95516,373
Net book value
At 31 March 2313,72739,6098,37961,715
At 31 March 223,87945,7304,72954,338
6.Stocks

2023

2022

££
Other stocks175,5705,880
Total175,5705,880
7.Debtors

2023

2022

££
Trade debtors / trade receivables14,86110,416
Other debtors9,38419,580
Total24,24529,996
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables53,48871,633
Taxation and social security108,8929,328
Other creditors9,5395,053
Total171,91986,014
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.