2023-09-012024-08-312024-08-31false12790774SPARK FLOW GROW 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SPARK FLOW GROW LIMITED

Registered Number
12790774
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

SPARK FLOW GROW LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

Ocean Elizabeth Kiani

Registered Address

86-90 86-90 Paul Street
London
EC2A 4NE

Registered Number

12790774 (England and Wales)
SPARK FLOW GROW LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3178454
178454
Current assets
Cash at bank and on hand8,51415,244
8,51415,244
Creditors amounts falling due within one year4(7,596)(14,559)
Net current assets (liabilities)918685
Total assets less current liabilities1,0961,139
Net assets1,0961,139
Capital and reserves
Called up share capital100100
Profit and loss account9961,039
Shareholders' funds1,0961,139
The financial statements were approved and authorised for issue by the Director on 23 January 2025, and are signed on its behalf by:
Ocean Elizabeth Kiani
Director
Registered Company No. 12790774
SPARK FLOW GROW LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment4
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified. The definition of a related party is outlined in ISA (UK) 550, para 10(b).
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 September 231,1071,107
At 31 August 241,1071,107
Depreciation and impairment
At 01 September 23653653
Charge for year276276
At 31 August 24929929
Net book value
At 31 August 24178178
At 31 August 23454454
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security6,58413,559
Other creditors12-
Accrued liabilities and deferred income1,0001,000
Total7,59614,559
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Related party transactions
At the year-end, the company had an outstanding balance of £12.00 (2023: £Nil) payable to Avery Mallow Ltd, a company where the shareholder of Spark Flow Grow Ltd serves as both a Director and Shareholder.