Company Registration No. 05680223 (England and Wales)
Night Spark Ltd
Unaudited accounts
for the year ended 31 January 2024
Night Spark Ltd
Unaudited accounts
Contents
Night Spark Ltd
Company Information
for the year ended 31 January 2024
Directors
A Billington
A Jones
Company Number
05680223 (England and Wales)
Registered Office
c/o Pearson & Associates
Suite E, Canal Wharf
Eshton Road
Gargrave, Skipton
BD23 3SE
Accountants
Pearson & Associates
Suite E, Canal Wharf
Eshton Road
Gargrave, Skipton
North Yorkshire
BD23 3SE
Night Spark Ltd
Statement of financial position
as at 31 January 2024
Tangible assets
33,014
1,883
Inventories
132,454
76,067
Cash at bank and in hand
10,145
19,910
Creditors: amounts falling due within one year
(96,725)
(71,406)
Net current assets
76,696
68,993
Total assets less current liabilities
109,710
70,876
Creditors: amounts falling due after more than one year
(29,868)
(35,382)
Called up share capital
1,000
1,000
Profit and loss account
78,842
34,494
Shareholders' funds
79,842
35,494
For the year ending 31 January 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 directors acknowledge their 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 of Directors and authorised for issue on 30 October 2024 and were signed on its behalf by
A Billington
Director
Company Registration No. 05680223
Night Spark Ltd
Notes to the Accounts
for the year ended 31 January 2024
Night Spark Ltd is a private company, limited by shares, registered in England and Wales, registration number 05680223. The registered office is c/o Pearson & Associates, Suite E, Canal Wharf, Eshton Road, Gargrave, Skipton, BD23 3SE.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Computer equipment
25% on reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
Night Spark Ltd
Notes to the Accounts
for the year ended 31 January 2024
5
Tangible fixed assets
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 February 2023
7,000
14,042
21,042
Additions
30,750
4,821
35,571
At 31 January 2024
37,750
18,863
56,613
At 1 February 2023
6,074
13,085
19,159
Charge for the year
3,454
986
4,440
At 31 January 2024
9,528
14,071
23,599
At 31 January 2024
28,222
4,792
33,014
At 31 January 2023
926
957
1,883
Amounts falling due within one year
Other debtors
21,700
41,526
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Creditors: amounts falling due within one year
2024
2023
Bank loans and overdrafts
5,514
5,514
Trade creditors
16,043
18,041
Taxes and social security
34,993
12,531
Other creditors
3,677
1,961
Loans from directors
36,498
33,359
8
Creditors: amounts falling due after more than one year
2024
2023
9
Transactions with related parties
During the year, total dividends of £74,800 (2022 - £47,400) were paid to the directors
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Average number of employees
During the year the average number of employees was 3 (2023: 3).