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Company Registration No. 11308894 (England and Wales)
Spark Change Group Limited Unaudited accounts for the year ended 31 December 2024
Spark Change Group Limited Unaudited accounts Contents
Page
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Spark Change Group Limited Company Information for the year ended 31 December 2024
Directors
Jan Friedrich Ahrens Philipp Ruf Stefan Schutze Paul Stahura Ross James Tappin
Company Number
11308894 (England and Wales)
Registered Office
124 CITY ROAD LONDON EC1V 2NX ENGLAND
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Spark Change Group Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
463 
- 
Tangible assets
4,955 
10,886 
5,418 
10,886 
Current assets
Debtors
63,634 
25,653 
Cash at bank and in hand
276,437 
65,964 
340,071 
91,617 
Creditors: amounts falling due within one year
(3,504,756)
(3,506,328)
Net current liabilities
(3,164,685)
(3,414,711)
Total assets less current liabilities
(3,159,267)
(3,403,825)
Creditors: amounts falling due after more than one year
(287,749)
- 
Net liabilities
(3,447,016)
(3,403,825)
Capital and reserves
Called up share capital
4,679 
100 
Share premium
38,708 
- 
Profit and loss account
(3,490,403)
(3,403,925)
Shareholders' funds
(3,447,016)
(3,403,825)
For the year ending 31 December 2024 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 25 April 2025 and were signed on its behalf by
Jan Friedrich Ahrens Director Company Registration No. 11308894
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Spark Change Group Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Spark Change Group Limited is a private company, limited by shares, registered in England and Wales, registration number 11308894. The registered office is 124 CITY ROAD, LONDON, EC1V 2NX, ENGLAND.
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.
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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
60,003 
Additions
575 
At 31 December 2024
60,578 
Amortisation
At 1 January 2024
60,003 
Charge for the year
112 
At 31 December 2024
60,115 
Net book value
At 31 December 2024
463 
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Spark Change Group Limited Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2024
23,753 
At 31 December 2024
23,753 
Depreciation
At 1 January 2024
12,867 
Charge for the year
5,931 
At 31 December 2024
18,798 
Net book value
At 31 December 2024
4,955 
At 31 December 2023
10,886 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
33,381 
30 
Amounts due from group undertakings etc.
- 
2,698 
Accrued income and prepayments
30,253 
10,925 
Other debtors
- 
12,000 
63,634 
25,653 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
(11,152)
(7,463)
Trade creditors
89,829 
46,959 
Amounts owed to group undertakings and other participating interests
3,399,237 
3,399,237 
Taxes and social security
4,929 
20,738 
Other creditors
576 
1,490 
Loans from directors
- 
121 
Accruals
3,001 
17,090 
Deferred income
18,336 
28,156 
3,504,756 
3,506,328 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Trade creditors
287,749 
- 
9
Average number of employees
During the year the average number of employees was 6 (2023: 19).
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