Acorah Software Products - Accounts Production 15.0.600 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 09183283 Mr Zabihullah Daulatzai iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09183283 2022-10-31 09183283 2023-10-31 09183283 2022-11-01 2023-10-31 09183283 frs-core:CurrentFinancialInstruments 2023-10-31 09183283 frs-core:ComputerEquipment 2023-10-31 09183283 frs-core:ComputerEquipment 2022-11-01 2023-10-31 09183283 frs-core:ComputerEquipment 2022-10-31 09183283 frs-core:FurnitureFittings 2023-10-31 09183283 frs-core:FurnitureFittings 2022-11-01 2023-10-31 09183283 frs-core:FurnitureFittings 2022-10-31 09183283 frs-core:NetGoodwill 2023-10-31 09183283 frs-core:NetGoodwill 2022-11-01 2023-10-31 09183283 frs-core:NetGoodwill 2022-10-31 09183283 frs-core:OtherResidualIntangibleAssets 2023-10-31 09183283 frs-core:OtherResidualIntangibleAssets 2022-11-01 2023-10-31 09183283 frs-core:OtherResidualIntangibleAssets 2022-10-31 09183283 frs-core:PlantMachinery 2023-10-31 09183283 frs-core:PlantMachinery 2022-11-01 2023-10-31 09183283 frs-core:PlantMachinery 2022-10-31 09183283 frs-core:ShareCapital 2023-10-31 09183283 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 09183283 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 09183283 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 09183283 frs-bus:SmallEntities 2022-11-01 2023-10-31 09183283 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 09183283 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 09183283 frs-bus:Director1 2022-11-01 2023-10-31 09183283 frs-core:CurrentFinancialInstruments 3 2023-10-31 09183283 frs-countries:EnglandWales 2022-11-01 2023-10-31 09183283 2021-10-31 09183283 2022-10-31 09183283 2021-11-01 2022-10-31 09183283 frs-core:CurrentFinancialInstruments 2022-10-31 09183283 frs-core:ShareCapital 2022-10-31 09183283 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 09183283 frs-core:CurrentFinancialInstruments 3 2022-10-31
Registered number: 09183283
Spark (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Churchill Tax Advisers
361 Green Lane
Ilford
IG3 9TQ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09183283
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,431 16,808
Tangible Assets 5 393,623 438,363
404,054 455,171
CURRENT ASSETS
Stocks 6 25,470 34,610
Debtors 7 105,402 111,196
Cash at bank and in hand 112,858 113,156
243,730 258,962
Creditors: Amounts Falling Due Within One Year 8 (146,174 ) (184,672 )
NET CURRENT ASSETS (LIABILITIES) 97,556 74,290
TOTAL ASSETS LESS CURRENT LIABILITIES 501,610 529,461
NET ASSETS 501,610 529,461
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 501,510 529,361
SHAREHOLDERS' FUNDS 501,610 529,461
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Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 Zabihullah Daulatzai
Director
31/07/2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Spark (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09183283 . The registered office is 134 - 138 Borough High Street, London, SE1 1LB.
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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 15 years.
2.4. 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:
Plant & Machinery 33.33% RBM
Fixtures & Fittings 14% RBM
Computer Equipment 33% SLM
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 59 (2022: 59)
59 59
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4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 November 2022 40,000 16,089 56,089
As at 31 October 2023 40,000 16,089 56,089
Amortisation
As at 1 November 2022 26,668 12,613 39,281
Provided during the period 5,334 1,043 6,377
As at 31 October 2023 32,002 13,656 45,658
Net Book Value
As at 31 October 2023 7,998 2,433 10,431
As at 1 November 2022 13,332 3,476 16,808
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2022 1,783 1,088,369 3,050 1,093,202
Additions 12,383 11,757 - 24,140
As at 31 October 2023 14,166 1,100,126 3,050 1,117,342
Depreciation
As at 1 November 2022 990 650,799 3,050 654,839
Provided during the period 5,974 62,906 - 68,880
As at 31 October 2023 6,964 713,705 3,050 723,719
Net Book Value
As at 31 October 2023 7,202 386,421 - 393,623
As at 1 November 2022 793 437,570 - 438,363
6. Stocks
2023 2022
£ £
Finished goods 25,470 34,610
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 16,513 25,885
Prepayments and accrued income 85,311 85,311
Other taxes and social security 3,578 -
105,402 111,196
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 48,374 120,382
Corporation tax (5,911 ) (13,181 )
Other taxes and social security - 5,918
VAT 80,074 37,791
Pension Creditor 6,835 6,272
Director's loan account 16,802 27,490
146,174 184,672
9. Deferred Taxation
The provision for deferred taxation was made in the accounts year ended 31 October 2018, as this was not required the full amount has been reversed in this current year.
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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