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Registered number: 11892965
Sparkle Spas & Swimming Pools Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
MK Accountancy
160 Margate Road
Ramsgate
CT12 6AA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11892965
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,544 12,726
9,544 12,726
CURRENT ASSETS
Cash at bank and in hand 764 11,617
764 11,617
Creditors: Amounts Falling Due Within One Year 5 (6,855 ) (6,421 )
NET CURRENT ASSETS (LIABILITIES) (6,091 ) 5,196
TOTAL ASSETS LESS CURRENT LIABILITIES 3,453 17,922
Creditors: Amounts Falling Due After More Than One Year 6 (6,314 ) (8,758 )
NET (LIABILITIES)/ASSETS (2,861 ) 9,164
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (2,961 ) 9,064
SHAREHOLDERS' FUNDS (2,861) 9,164
Page 1
Page 2
For the year ending 31 March 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Lee Button
Director
07/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sparkle Spas & Swimming Pools Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11892965 . The registered office is 160 Margate Road, Ramsgate, Kent, CT12 6AA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25%
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 April 2022 16,968
As at 31 March 2023 16,968
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 April 2022 4,242
Provided during the period 3,182
As at 31 March 2023 7,424
Net Book Value
As at 31 March 2023 9,544
As at 1 April 2022 12,726
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) (1 )
Directors' loan accounts 6,856 6,422
6,855 6,421
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 6,314 8,758
6,314 8,758
7. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 6,314 8,758
6,314 8,758
6,314 8,758
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4