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REGISTERED NUMBER: 05421149 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

SPARKHOUSE CONSULTANTS LIMITED

SPARKHOUSE CONSULTANTS LIMITED (REGISTERED NUMBER: 05421149)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


SPARKHOUSE CONSULTANTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: Ms M E Franks





REGISTERED OFFICE: Slipway House
Restronguet
Mylor
Falmouth
Cornwall
TR11 5ST





REGISTERED NUMBER: 05421149 (England and Wales)





ACCOUNTANT: Catherine Bennett Ltd
Chartered Accountant
Wheal Harmony House
Solomon Road
Redruth
Cornwall
TR15 1FD

SPARKHOUSE CONSULTANTS LIMITED (REGISTERED NUMBER: 05421149)

BALANCE SHEET
30 JUNE 2024

30/6/24 30/6/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 89 412
89 412

CURRENT ASSETS
Debtors 6 1,011 2,075
Cash at bank 6,720 9,225
7,731 11,300
CREDITORS
Amounts falling due within one year 7 23,839 26,598
NET CURRENT LIABILITIES (16,108 ) (15,298 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(16,019

)

(14,886

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (16,119 ) (14,986 )
(16,019 ) (14,886 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 August 2024 and were signed by:





Ms M E Franks - Director


SPARKHOUSE CONSULTANTS LIMITED (REGISTERED NUMBER: 05421149)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Sparkhouse Consultants Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

On the 30 June 2024 the company ceased trading. The financial statements have therefore been prepared on a basis other than that of a going concern. The assets have not been disposed of because the company still had use of them at the balance sheet date and the net book value was considered a fair representation of market value at that date. The financial statements do not include any provision for future costs of terminating the business of the company except to the extent that such costs were committed at the balance sheet date.


Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Computer equipment - 33% on cost and 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.


SPARKHOUSE CONSULTANTS LIMITED (REGISTERED NUMBER: 05421149)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The company has net liabilities and is reliant upon the continued support of its director.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 18,440
AMORTISATION
At 1 July 2023
and 30 June 2024 18,440
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

SPARKHOUSE CONSULTANTS LIMITED (REGISTERED NUMBER: 05421149)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 July 2023
and 30 June 2024 2,024 4,324 6,348
DEPRECIATION
At 1 July 2023 1,992 3,944 5,936
Charge for year 8 315 323
At 30 June 2024 2,000 4,259 6,259
NET BOOK VALUE
At 30 June 2024 24 65 89
At 30 June 2023 32 380 412

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/24 30/6/23
£    £   
Trade debtors 950 1,580
Other debtors 61 61
Tax - 434
1,011 2,075

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/24 30/6/23
£    £   
Other loans 20,000 20,000
Trade creditors 18 7
Company credit card 17 35
Directors' current accounts 2,453 5,207
Accrued expenses 1,351 1,349
23,839 26,598