IRIS Accounts Production v25.1.0.734 08750368 director 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh087503682024-03-31087503682025-03-31087503682024-04-012025-03-31087503682023-03-31087503682023-04-012024-03-31087503682024-03-3108750368ns15:EnglandWales2024-04-012025-03-3108750368ns14:PoundSterling2024-04-012025-03-3108750368ns10:Director12024-04-012025-03-3108750368ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3108750368ns10:SmallEntities2024-04-012025-03-3108750368ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3108750368ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3108750368ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3108750368ns10:FullAccounts2024-04-012025-03-3108750368ns10:RegisteredOffice2024-04-012025-03-3108750368ns5:CurrentFinancialInstruments2025-03-3108750368ns5:CurrentFinancialInstruments2024-03-3108750368ns5:ShareCapital2025-03-3108750368ns5:ShareCapital2024-03-3108750368ns5:RetainedEarningsAccumulatedLosses2025-03-3108750368ns5:RetainedEarningsAccumulatedLosses2024-03-3108750368ns5:PlantMachinery2024-04-012025-03-3108750368ns5:FurnitureFittings2024-04-012025-03-3108750368ns5:ComputerEquipment2024-04-012025-03-3108750368ns5:PlantMachinery2024-03-3108750368ns5:FurnitureFittings2024-03-3108750368ns5:ComputerEquipment2024-03-3108750368ns5:PlantMachinery2025-03-3108750368ns5:FurnitureFittings2025-03-3108750368ns5:ComputerEquipment2025-03-3108750368ns5:PlantMachinery2024-03-3108750368ns5:FurnitureFittings2024-03-3108750368ns5:ComputerEquipment2024-03-3108750368ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-3108750368ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-31
REGISTERED NUMBER: 08750368 (England and Wales)















SPARK FILM PRODUCTION LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






SPARK FILM PRODUCTION LTD (REGISTERED NUMBER: 08750368)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


SPARK FILM PRODUCTION LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: C P Duncan





REGISTERED OFFICE: 424 Margate Road
Westwood
Ramsgate
Kent
CT12 6SJ





REGISTERED NUMBER: 08750368 (England and Wales)





ACCOUNTANTS: Spurling Cannon
Chartered Certified Accountants
424 Margate Road
Westwood
Ramsgate
Kent
CT12 6SJ

SPARK FILM PRODUCTION LTD (REGISTERED NUMBER: 08750368)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 15,202 19,231

CURRENT ASSETS
Debtors 5 27,818 43,251
Cash at bank 280,616 182,841
308,434 226,092
CREDITORS
Amounts falling due within one year 6 (56,667 ) (35,030 )
NET CURRENT ASSETS 251,767 191,062
TOTAL ASSETS LESS CURRENT
LIABILITIES

266,969

210,293

CAPITAL AND RESERVES
Called up share capital 150 150
Retained earnings 266,819 210,143
SHAREHOLDERS' FUNDS 266,969 210,293

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 April 2025 and were signed by:



C P Duncan - Director


SPARK FILM PRODUCTION LTD (REGISTERED NUMBER: 08750368)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Spark Film Production Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixture & Fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

SPARK FILM PRODUCTION LTD (REGISTERED NUMBER: 08750368)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Plant and Fixture & Computer
machinery Fittings equipment Totals
£    £    £    £   
COST
At 1 April 2024 1,419 215 54,045 55,679
Additions - 125 915 1,040
At 31 March 2025 1,419 340 54,960 56,719
DEPRECIATION
At 1 April 2024 646 94 35,708 36,448
Charge for year 193 62 4,814 5,069
At 31 March 2025 839 156 40,522 41,517
NET BOOK VALUE
At 31 March 2025 580 184 14,438 15,202
At 31 March 2024 773 121 18,337 19,231

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 10,290 29,142
Other debtors 17,528 14,109
27,818 43,251

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 1,037 962
Taxation and social security 53,840 32,039
Other creditors 1,790 2,029
56,667 35,030