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Registered number: 9717243
Spark International Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2022
Athena Accountants & Business Advisors Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 9717243
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 325 1,294
325 1,294
CURRENT ASSETS
Debtors 5 157,994 193,386
157,994 193,386
Creditors: Amounts Falling Due Within One Year 6 (142,161 ) (130,701 )
NET CURRENT ASSETS (LIABILITIES) 15,833 62,685
TOTAL ASSETS LESS CURRENT LIABILITIES 16,158 63,979
Creditors: Amounts Falling Due After More Than One Year 7 (14,500 ) (20,950 )
NET ASSETS 1,658 43,029
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 1,558 42,929
SHAREHOLDERS' FUNDS 1,658 43,029
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Page 2
For the year ending 31 December 2022 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 Jeremy Keith
Director
21/11/2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Spark International Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 9717243 . The registered office is Mowbray House, Castle Meadow Road, Nottingham, NG2 1BJ.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Fixtures & Fittings 33% Straight Line
Computer Equipment 33% Straight Line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2021: 4)
4 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2022 895 4,206 5,101
As at 31 December 2022 895 4,206 5,101
...CONTINUED
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Depreciation
As at 1 January 2022 295 3,512 3,807
Provided during the period 296 673 969
As at 31 December 2022 591 4,185 4,776
Net Book Value
As at 31 December 2022 304 21 325
As at 1 January 2022 600 694 1,294
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 10,946 8,951
Prepayments and accrued income 52,800 92,800
Amounts owed by Related Parties 94,248 -
Shareholders' loan account - 45,817
Directors' loan accounts - 45,818
157,994 193,386
Shareholders' loans and Directors' loans are unsecured, interest bearing at 2.6% per annum and repayable upon demand.
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors - 987
Bank loans and overdrafts 21,503 24,984
Corporation tax 114,216 94,809
Other taxes and social security 134 -
VAT 3,394 3,925
Net wages - 2,928
Other creditors 304 304
Accruals and deferred income 2,610 2,410
Directors' loan accounts - 354
142,161 130,701
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Long term loan 14,500 20,950
14,500 20,950
The loan represents a Government backed Bounce Back Loan which is repayable within 6 years, interest free for 12 months and interest bearing at 2.5% thereafter.
8. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
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9. Related Party Transactions
During the year, a loan of £94,248 (2021: £nil) has been advanced to DK Worldwide Consulting Limited, a company of which David King is also a Director. The loan is unsecured, interest free and repayable as cashflow permits.
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