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Company Registration No. 11308894 (England and Wales)
Spark Change Group Limited Unaudited accounts for the year ended 31 December 2023
Spark Change Group Limited Unaudited accounts Contents
Page
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Spark Change Group Limited Company Information for the year ended 31 December 2023
Director
Jan Friedrich Ahrens
Company Number
11308894 (England and Wales)
Registered Office
124 CITY ROAD LONDON EC1V 2NX ENGLAND
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Spark Change Group Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
21,396 
Tangible assets
10,886 
17,455 
10,886 
38,851 
Current assets
Debtors
33,114 
135,981 
Cash at bank and in hand
65,964 
179,572 
99,078 
315,553 
Creditors: amounts falling due within one year
(114,552)
(479,749)
Net current liabilities
(15,474)
(164,196)
Total assets less current liabilities
(4,588)
(125,345)
Creditors: amounts falling due after more than one year
(3,399,237)
(1,633,089)
Net liabilities
(3,403,825)
(1,758,434)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(3,403,925)
(1,758,534)
Shareholders' funds
(3,403,825)
(1,758,434)
For the year ending 31 December 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 7 March 2024 and were signed on its behalf by
Jan Friedrich Ahrens Director Company Registration No. 11308894
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Spark Change Group Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Spark Change Group Limited is a private company, limited by shares, registered in England and Wales, registration number 11308894. The registered office is 124 CITY ROAD, LONDON, EC1V 2NX, ENGLAND.
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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2023
81,399 
At 31 December 2023
81,399 
Amortisation
At 1 January 2023
60,003 
Charge for the year
21,396 
At 31 December 2023
81,399 
Net book value
At 31 December 2023
- 
At 31 December 2022
21,396 
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Spark Change Group Limited Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2023
23,098 
Additions
655 
At 31 December 2023
23,753 
Depreciation
At 1 January 2023
5,643 
Charge for the year
7,224 
At 31 December 2023
12,867 
Net book value
At 31 December 2023
10,886 
At 31 December 2022
17,455 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
7,461 
31,486 
Trade debtors
30 
- 
Accrued income and prepayments
10,925 
75,082 
18,416 
106,568 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
2,698 
3,313 
Other debtors
12,000 
26,100 
14,698 
29,413 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
46,959 
38,089 
Taxes and social security
21,967 
430,310 
Other creditors
259 
- 
Loans from directors
121 
- 
Accruals
17,090 
9,150 
Deferred income
28,156 
2,200 
114,552 
479,749 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Amounts owed to group undertakings and other participating interests
3,399,237 
1,633,089 
9
Average number of employees
During the year the average number of employees was 19 (2022: 20).
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