1 October 2023 false No description of principal activity Taxfiler 2024.6 12888408business:PrivateLimitedCompanyLtd2023-10-012024-09-30 128884082023-09-30 128884082023-10-012024-09-30 12888408business:AuditExemptWithAccountantsReport2023-10-012024-09-30 12888408business:FilletedAccounts2023-10-012024-09-30 128884082024-09-30 12888408business:Director12023-10-012024-09-30 12888408business:RegisteredOffice2023-10-012024-09-30 128884082023-09-30 12888408core:WithinOneYear2024-09-30 12888408core:WithinOneYear2023-09-30 12888408core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 12888408core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 12888408core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 12888408core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 12888408core:PreviouslyStatedAmount2024-09-30 12888408core:PreviouslyStatedAmount2023-09-30 12888408business:SmallEntities2023-10-012024-09-30 12888408countries:EnglandWales2023-10-012024-09-30 12888408core:FurnitureFittings2023-10-012024-09-30 12888408core:ComputerEquipment2023-10-012024-09-30 12888408core:FurnitureFittings2023-09-30 12888408core:ComputerEquipment2023-09-30 12888408core:FurnitureFittings2024-09-30 12888408core:ComputerEquipment2024-09-30 128884082022-10-012023-09-30 iso4217:GBP xbrli:pure
Company Registration No. 12888408 (England and Wales)
THE SPARK COMPANY (HUMAN RESOURCES) LTD Unaudited accounts for the year ended 30 September 2024
THE SPARK COMPANY (HUMAN RESOURCES) LTD Unaudited accounts Contents
Page
- 2 -
THE SPARK COMPANY (HUMAN RESOURCES) LTD Company Information for the year ended 30 September 2024
Director
A T Knight
Company Number
12888408 (England and Wales)
Registered Office
TRAMSHED TECH UNIT D TRAMSHED PENDYRIS STREET CARDIFF CF11 6BH WALES
Accountants
williams lester accountants ltd 12 Cwrt Y Parc, Earlswood Road Llanishen Cardiff Cardiff CF14 5GH
- 3 -
THE SPARK COMPANY (HUMAN RESOURCES) LTD Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,344 
7,055 
Current assets
Debtors
22,924 
2,279 
Cash at bank and in hand
37,899 
21,301 
60,823 
23,580 
Creditors: amounts falling due within one year
(28,939)
(6,663)
Net current assets
31,884 
16,917 
Net assets
37,228 
23,972 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
37,128 
23,872 
Shareholders' funds
37,228 
23,972 
For the year ending 30 September 2024 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 15 October 2024 and were signed on its behalf by
A T Knight Director Company Registration No. 12888408
- 4 -
THE SPARK COMPANY (HUMAN RESOURCES) LTD Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
THE SPARK COMPANY (HUMAN RESOURCES) LTD is a private company, limited by shares, registered in England and Wales, registration number 12888408. The registered office is TRAMSHED TECH UNIT D TRAMSHED, PENDYRIS STREET, CARDIFF, CF11 6BH, WALES.
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:
Fixtures & fittings
20% reducing balance
Computer equipment
33% straight line
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
1,098 
17,239 
18,337 
Additions
- 
3,402 
3,402 
At 30 September 2024
1,098 
20,641 
21,739 
Depreciation
At 1 October 2023
536 
10,746 
11,282 
Charge for the year
112 
5,001 
5,113 
At 30 September 2024
648 
15,747 
16,395 
Net book value
At 30 September 2024
450 
4,894 
5,344 
At 30 September 2023
562 
6,493 
7,055 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
22,924 
2,279 
- 5 -
THE SPARK COMPANY (HUMAN RESOURCES) LTD Notes to the Accounts for the year ended 30 September 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
10,570 
3,281 
Trade creditors
580 
93 
Taxes and social security
15,253 
1,143 
Other creditors
50 
49 
Loans from directors
2,486 
2,097 
28,939 
6,663 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 6 -