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REGISTERED NUMBER: 12749621 (England and Wales)















Audited Financial Statements

for the Period 1st August 2023 to 31st March 2024

for

Sparks Cafe Limited

Sparks Cafe Limited (Registered number: 12749621)

Contents of the Financial Statements
for the Period 1st August 2023 to 31st March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Sparks Cafe Limited

Company Information
for the Period 1st August 2023 to 31st March 2024







DIRECTOR: E Bland



REGISTERED OFFICE: Unit 1, Lancaster Court
Coronation Road
Cressex Business Park
High Wycombe
Buckinghamshire
HP12 3TD



REGISTERED NUMBER: 12749621 (England and Wales)



SENIOR STATUTORY AUDITOR: S. Paramaguru (FCCA)



AUDITORS: Param & Company Limited
1st Floor
44-50 The Broadway
Southall
Middlesex
UB1 1QB

Sparks Cafe Limited (Registered number: 12749621)

Balance Sheet
31st March 2024

31.3.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,577 -

CURRENT ASSETS
Debtors 5 2,725 1,686
Cash at bank and in hand 1,755 2,372
4,480 4,058
CREDITORS
Amounts falling due within one year 6 75,690 55,803
NET CURRENT LIABILITIES (71,210 ) (51,745 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(57,633

)

(51,745

)

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (57,635 ) (51,747 )
SHAREHOLDERS' FUNDS (57,633 ) (51,745 )

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 27th March 2025 and were signed by:





E Bland - Director


Sparks Cafe Limited (Registered number: 12749621)

Notes to the Financial Statements
for the Period 1st August 2023 to 31st March 2024


1. STATUTORY INFORMATION

Sparks Cafe 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.

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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the period 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.

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 period 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.

3. EMPLOYEES AND DIRECTORS

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

Sparks Cafe Limited (Registered number: 12749621)

Notes to the Financial Statements - continued
for the Period 1st August 2023 to 31st March 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 14,811
At 31st March 2024 14,811
DEPRECIATION
Charge for period 1,234
At 31st March 2024 1,234
NET BOOK VALUE
At 31st March 2024 13,577

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.7.23
£    £   
Other debtors 2,725 1,686

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.7.23
£    £   
Trade creditors 6,870 9,206
Amounts owed to group undertakings 18,042 -
Taxation and social security 521 -
Other creditors 50,257 46,597
75,690 55,803

7. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

S. Paramaguru (FCCA) (Senior Statutory Auditor)
for and on behalf of Param & Company Limited

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31st March 2024 and the year ended 31st July 2023:

31.3.24 31.7.23
£    £   
E Bland
Balance outstanding at start of period 42,936 41,400
Amounts advanced 7,621 1,536
Amounts repaid (1,250 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 49,307 42,936