Sparkledia Consulting Ltd
Registered number: 14231430
Statement of Financial Position
as at 30 April 2025
Notes 2025 2024
£ £
Current assets
Debtors 3 1,018 208
Cash at bank and in hand 24,282 32,987
25,300 33,195
Creditors: amounts falling due within one year 4 (833) (6,757)
Net current assets 24,467 26,438
Net assets 24,467 26,438
Capital and reserves
Called up share capital 100 100
Profit and loss account 24,367 26,338
Shareholder's funds 24,467 26,438
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
K Bradbury
Director
Approved by the board on 10 June 2025
Sparkledia Consulting Ltd
Notes to the Accounts
for the period from 1 August 2024 to 30 April 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.
Going concern
The company ceased trading on 30/04/2025. The accounts have, therefore, not been produced on a going concern basis, with all assets being valued at their net realisable value.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. 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.
Debtors
Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees and directors 2025 2024
Number Number
Average number of directors and persons employed by the company 1 1
3 Debtors 2025 2024
£ £
Prepayments 810 -
Other debtors 208 208
1,018 208
4 Creditors: amounts falling due within one year 2025 2024
£ £
Accruals 810 960
Corporation tax - 5,774
Other creditors 23 23
833 6,757
5 Other information
Sparkledia Consulting Ltd is a private company limited by shares and incorporated in England. Its registered office is:
36 Wendley Drive
New Haw
Addlestone
Surrey
KT15 3TR
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