2024-01-222025-01-312025-01-31false15432186SJM INDUSTRIAL SPARKS 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SJM INDUSTRIAL SPARKS LTD

Registered Number
15432186
(England and Wales)

Unaudited Financial Statements for the Period ended
31 January 2025

SJM INDUSTRIAL SPARKS LTD
Company Information
for the period from 22 January 2024 to 31 January 2025

Director

MACKENZIE, Stuart James

Registered Address

16 Ringwood Road
Oxford
OX3 8JA

Registered Number

15432186 (England and Wales)
SJM INDUSTRIAL SPARKS LTD
Balance Sheet as at
31 January 2025

Notes

2025

£

£

Fixed assets
Tangible assets39,890
9,890
Current assets
Cash at bank and on hand25,230
25,230
Creditors amounts falling due within one year4(26,664)
Net current assets (liabilities)(1,434)
Total assets less current liabilities8,456
Net assets8,456
Capital and reserves
Called up share capital1
Profit and loss account8,455
Shareholders' funds8,456
The financial statements were approved and authorised for issue by the Director on 6 March 2025, and are signed on its behalf by:
MACKENZIE, Stuart James
Director
Registered Company No. 15432186
SJM INDUSTRIAL SPARKS LTD
Notes to the Financial Statements
for the period ended 31 January 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Vehicles25
2.Average number of employees

2025
Average number of employees during the year1
3.Tangible fixed assets

Vehicles

Total

££
Cost or valuation
Additions14,60014,600
Disposals(4,500)(4,500)
At 31 January 2510,10010,100
Depreciation and impairment
Charge for year210210
At 31 January 25210210
Net book value
At 31 January 259,8909,890
At 21 January 24--
4.Creditors: amounts due within one year

2025

£
Trade creditors / trade payables58
Amounts owed to related parties22,225
Taxation and social security3,391
Accrued liabilities and deferred income990
Total26,664
5.Related party transactions
At the year end Mr S Mackenzie was owed £22,225