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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
Page
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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
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Spark Executive Coaching Ltd. Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,634 
7,311 
Current assets
Debtors
52,836 
34,027 
Cash at bank and in hand
38,471 
50,703 
91,307 
84,730 
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)
Net assets
59,658 
53,489 
Capital and reserves
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
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Spark Executive Coaching Ltd. Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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.
Pension 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 taxation
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.
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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 
Depreciation
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 
Net book value
At 31 March 2025
528 
5,106 
5,634 
At 31 March 2024
737 
6,574 
7,311 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
52,781 
33,973 
Accrued income and prepayments
55 
54 
52,836 
34,027 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
9,306 
8,410 
Taxes and social security
24,992 
26,858 
Loans from directors
1,492 
1,895 
35,790 
37,163 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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