Company Registration No. 06864313 (England and Wales)
Spark Executive Coaching Ltd.
Unaudited accounts
for the year ended 31 March 2025
Spark Executive Coaching Ltd.
Unaudited accounts
Contents
Spark Executive Coaching Ltd.
Company Information
for the year ended 31 March 2025
Directors
Susan Jennifer Holloway
Mark Ewen Dawson
Secretary
Mark Ewen Dawson
Company Number
06864313 (England and Wales)
Registered Office
Sandy Beck Cottage
GRASSINGTON ROAD
Skipton
BD23 3LD
GB
Accountants
Goodbooks (Skipton) Ltd
Duke House
Duke Street
Skipton
North Yorkshire
BD23 2HQ
Spark Executive Coaching Ltd.
Statement of financial position
as at 31 March 2025
Tangible assets
5,634
7,311
Cash at bank and in hand
38,471
50,703
Creditors: amounts falling due within one year
(35,790)
(37,163)
Net current assets
55,517
47,567
Total assets less current liabilities
61,151
54,878
Provisions for liabilities
Deferred tax
(1,493)
(1,389)
Called up share capital
2
2
Profit and loss account
59,656
53,487
Shareholders' funds
59,658
53,489
For the year ending 31 March 2025 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 21 April 2025 and were signed on its behalf by
Mark Ewen Dawson
Director
Company Registration No. 06864313
Spark Executive Coaching Ltd.
Notes to the Accounts
for the year ended 31 March 2025
Spark Executive Coaching Ltd. is a private company, limited by shares, registered in England and Wales, registration number 06864313. The registered office is Sandy Beck Cottage, GRASSINGTON ROAD, Skipton, BD23 3LD, GB.
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.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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:
Plant & machinery
33% reducing balance
Fixtures & fittings
25% reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Spark Executive Coaching Ltd.
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 April 2024
9,314
12,876
22,190
At 31 March 2025
9,314
12,876
22,190
At 1 April 2024
8,577
6,302
14,879
Charge for the year
209
1,468
1,677
At 31 March 2025
8,786
7,770
16,556
At 31 March 2025
528
5,106
5,634
At 31 March 2024
737
6,574
7,311
Amounts falling due within one year
Trade debtors
52,781
33,973
Accrued income and prepayments
55
54
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
24,992
26,858
Loans from directors
1,492
1,895
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).