Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-312025-05-222025-05-233false2023-06-01falseThe nature of the company's operations and principal activity is to provide sale services to parent company.4truefalse 09824118 2023-06-01 2024-05-31 09824118 2022-06-01 2023-05-31 09824118 2024-05-31 09824118 2023-05-31 09824118 c:CompanySecretary1 2023-06-01 2024-05-31 09824118 c:Director1 2023-06-01 2024-05-31 09824118 c:Director1 2024-05-31 09824118 c:Director2 2023-06-01 2024-05-31 09824118 c:Director2 2024-05-31 09824118 c:Director3 2023-06-01 2024-05-31 09824118 c:Director3 2024-05-31 09824118 c:Director4 2023-06-01 2024-05-31 09824118 c:Director4 2024-05-31 09824118 c:Director5 2023-06-01 2024-05-31 09824118 c:Director5 2024-05-31 09824118 c:RegisteredOffice 2023-06-01 2024-05-31 09824118 d:CurrentFinancialInstruments 2024-05-31 09824118 d:CurrentFinancialInstruments 2023-05-31 09824118 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 09824118 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 09824118 d:ShareCapital 2024-05-31 09824118 d:ShareCapital 2023-05-31 09824118 d:RetainedEarningsAccumulatedLosses 2023-06-01 2024-05-31 09824118 d:RetainedEarningsAccumulatedLosses 2024-05-31 09824118 d:RetainedEarningsAccumulatedLosses 2023-05-31 09824118 c:OrdinaryShareClass1 2023-06-01 2024-05-31 09824118 c:OrdinaryShareClass1 2024-05-31 09824118 c:OrdinaryShareClass1 2023-05-31 09824118 c:FRS102 2023-06-01 2024-05-31 09824118 c:Audited 2023-06-01 2024-05-31 09824118 c:FullAccounts 2023-06-01 2024-05-31 09824118 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 09824118 c:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 09824118 2 2023-06-01 2024-05-31 09824118 e:PoundSterling 2023-06-01 2024-05-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 09824118







BLUE SPARK ENERGY UK LTD
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MAY 2024






















TWP Accounting LLP
Chartered Accountants & Statutory Auditors
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE

 
BLUE SPARK ENERGY UK LTD
 

COMPANY INFORMATION


Directors
Marci Lee Hamilton (resigned 31 August 2024)
Catherine Baker (resigned 20 January 2025)
Bradley Barry Doig (appointed 31 August 2024)
Brad Giblin (appointed 21 January 2025)
Todd Parker (resigned 30 September 2023)




Company secretary
Sam Kenny



Registered number
09824118



Registered office
9-15 Queen's Gate Place Mews

London

SW7 5BG




Independent auditor
TWP Accounting LLP
Chartered Accountants & Statutory Auditors

The Old Rectory

Church Street

Weybridge

Surrey

KT13 8DE





 
BLUE SPARK ENERGY UK LTD
REGISTERED NUMBER: 09824118

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
668,018
73,714

Cash at bank and in hand
 6 
4,113
8,872

  
672,131
82,586

Creditors: amounts falling due within one year
 7 
(625,476)
(55,702)

Net current assets
  
 
 
46,655
 
 
26,884

Total assets less current liabilities
  
46,655
26,884

  

Net assets
  
46,655
26,884


Capital and reserves
  

Called up share capital 
 8 
10
10

Profit and loss account
 9 
46,645
26,874

  
46,655
26,884


The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 May 2025.




................................................
Brad Giblin
Director

The notes on pages 2 to 5 form part of these financial statements.
Page 1

 
BLUE SPARK ENERGY UK LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Blue Spark Energy UK Ltd (the "company") is a private company limited by shares incorporated in England and Wales. The address of the registered office is given in the company information page of these financial statements. The nature of the company's operations and principal activity is to provide sale services to parent company.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Company is, in the short term, wholly dependent on cash collections from the parent company within the Blue Spark Energy Inc. (“Blue Spark Energy") group of companies and funding from its immediate parent company, Blue Spark Energy Inc. 
The group of companies that this entity is a part of had undergone a restructure that had concluded by 31 May 2024. The directors confirm that the entity will continue to trade and receive support from its group and therefore believe the entity remains a going concern.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 2

 
BLUE SPARK ENERGY UK LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.4

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for services supplied, net of discounts and Value Added Tax.
Revenue from the sale of services is recognised when the significant risks and rewards of ownership have transferred to the buyer; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or be incurred in respect of the transactions can be measured reliably.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.8

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.9

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.  

 
2.10

Creditors

Short term creditors are measured at the transaction price. 


3.


Employees

The average monthly number of employees, including directors, during the period was 4 (2023 - 4)

Page 3

 
BLUE SPARK ENERGY UK LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

4.


Auditor's remuneration

2024
2023
£
£

Auditor's remuneration
4,935
4,700


5.


Debtors

2024
2023
£
£


Amounts owed by group companies
656,716
64,191

Other debtors
6,135
5,474

Prepayments and accrued income
5,167
4,049

668,018
73,714



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
4,113
8,872

4,113
8,872



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
6,687
4,524

Amounts owed to group undertakings
570,400
17,719

Corporation tax
6,188
1,657

Accruals and deferred income
42,201
31,802

625,476
55,702


Amounts owed to group undertaking are unsecured, interest free and repayable on demand. The amount consists of a balance owed to Blue Spark Energy Inc. The company do not have the intention to withdraw the balance immediately so as not to jeopardise the Company's financial position, and will instead be withdrawn when the Company is in a better financial position.

Page 4

 
BLUE SPARK ENERGY UK LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £0.10 each
10
10



9.


Reserves

Profit and loss account

The profit and loss account represents cumulative profits and losses.


10.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £837 (2022 - £1,058).


11.


Related party transactions

The company has taken advantage of the exemption available under paragraph 33.1A of FRS 102 whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertakings of the group.


12.


Controlling party

The ultimate parent undertaking of the Company is Blue Spark Energy Inc., a company incorporated in the Canada and registered in the province of Alberta. There is no individual holding a controlling interest in this entity.
Blue Spark Energy Inc. is the parent of the smallest group in which the Company is consolidated. Copies of the accounts of Blue Spark Energy Inc. are available at the parent company's registered office address Unit #130, 3510 - 29 Street NE, Calgary, AB, T1Y 7E5, Canada.


13.


Auditor's information

The auditor's report on the financial statements for the year ended 31 May 2024 was unqualified.

The audit report was signed on 23 May 2025 by Paul Hawksley FCA, CTA, MAAT (Senior Statutory Auditor) on behalf of TWP Accounting LLP.

This report is made solely to the Company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. The audit work has been undertaken so that Auditors' might state to the Company’s members those matters the Auditors' are required to state in an auditor’s report and for no other purpose. To the fullest extent permitted by law, TWP Accounting LLP will not accept or assume responsibility to anyone other than the Company and the Company’s members as a body, for the audit work, for the Independent Auditors' Report, or for the opinions formed.


Page 5