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REGISTERED NUMBER: 05217451 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2023

for

Spark House Properties Ltd.

Spark House Properties Ltd. (Registered number: 05217451)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Spark House Properties Ltd.

Company Information
for the Year Ended 31 October 2023







DIRECTORS: J F Hughes
A W Hughes





SECRETARY: J A Hawkins





REGISTERED OFFICE: 15 Selworthy Road
Birkdale
Southport
Merseyside
PR8 2NS





REGISTERED NUMBER: 05217451 (England and Wales)





ACCOUNTANTS: Kinsella Clarke Limited
61 Stanley Road
Bootle
Merseyside
L20 7BZ

Spark House Properties Ltd. (Registered number: 05217451)

Statement of Financial Position
31 October 2023

31.10.23 31.10.22
Notes £    £   
CURRENT ASSETS
Debtors 4 551,935 999,108
Cash at bank - 67
551,935 999,175
CREDITORS
Amounts falling due within one year 5 630 441,696
NET CURRENT ASSETS 551,305 557,479
TOTAL ASSETS LESS CURRENT
LIABILITIES

551,305

557,479

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 551,303 557,477
SHAREHOLDERS' FUNDS 551,305 557,479

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2024 and were signed on its behalf by:





A W Hughes - Director


Spark House Properties Ltd. (Registered number: 05217451)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Spark House Properties Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Amounts owed by group undertakings 551,935 999,008
Other debtors - 100
551,935 999,108

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Other creditors 630 441,696

Spark House Properties Ltd. (Registered number: 05217451)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

6. RELATED PARTY DISCLOSURES

The company is a subsidiary of Dencourt Limited.

Dencourt Limited owes £551,935.38 (2022 £999,007) to Spark House Properties Limited as of the balance sheet date, 31 October 2023.

7. ULTIMATE PARENT COMPANY

Dencourt Limited is regarded by the directors as being the company's ultimate controlling party.

The company is controlled by Dencourt Limited, a company registered in England and Wales who own 100% of the issued share capital.

Mr A Hughes, Director, is the ultimate controlling party.