Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09476767 Dr Jerome Booth iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09476767 2023-12-31 09476767 2024-12-31 09476767 2024-01-01 2024-12-31 09476767 frs-core:CurrentFinancialInstruments 2024-12-31 09476767 frs-core:Non-currentFinancialInstruments 2024-12-31 09476767 frs-core:ComputerEquipment 2024-12-31 09476767 frs-core:ComputerEquipment 2024-01-01 2024-12-31 09476767 frs-core:ComputerEquipment 2023-12-31 09476767 frs-core:ShareCapital 2024-12-31 09476767 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09476767 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09476767 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 09476767 frs-bus:SmallEntities 2024-01-01 2024-12-31 09476767 frs-bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 09476767 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09476767 frs-bus:Director1 2024-01-01 2024-12-31 09476767 frs-core:CurrentFinancialInstruments 1 2024-12-31 09476767 frs-core:Non-currentFinancialInstruments 1 2024-12-31 09476767 frs-countries:EnglandWales 2024-01-01 2024-12-31 09476767 2022-12-31 09476767 2023-12-31 09476767 2023-01-01 2023-12-31 09476767 frs-core:CurrentFinancialInstruments 2023-12-31 09476767 frs-core:Non-currentFinancialInstruments 2023-12-31 09476767 frs-core:ShareCapital 2023-12-31 09476767 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 09476767 frs-core:CurrentFinancialInstruments 1 2023-12-31 09476767 frs-core:Non-currentFinancialInstruments 1 2023-12-31
Registered number: 09476767
New Sparta Energy Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
HJO Tax Consultancy
Contents
Page
Accountant's Report 1
Statement of Financial Position 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of New Sparta Energy Limited For The Year Ended 31 December 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of New Sparta Energy Limited which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of New Sparta Energy Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of New Sparta Energy Limited and state those matters that we have agreed to state to the director of New Sparta Energy Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than New Sparta Energy Limited and its director as a body for our work or for this report.
It is your duty to ensure that New Sparta Energy Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of New Sparta Energy Limited . You consider that New Sparta Energy Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of New Sparta Energy Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
29/09/2025
HJO Tax Consultancy
Chartered Certified Accountant
100 Wulfstan Way
Cambridge
CB1 8QJ
Page 1
Page 2
Statement of Financial Position
Registered number: 09476767
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 3,659,486 3,661,509
Cash at bank and in hand - 336
3,659,486 3,661,845
Creditors: Amounts Falling Due Within One Year 6 (950 ) (1,850 )
NET CURRENT ASSETS (LIABILITIES) 3,658,536 3,659,995
TOTAL ASSETS LESS CURRENT LIABILITIES 3,658,536 3,659,995
Creditors: Amounts Falling Due After More Than One Year 7 (6,549,741 ) (6,544,172 )
NET LIABILITIES (2,891,205 ) (2,884,177 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Income Statement (2,891,206 ) (2,884,178 )
SHAREHOLDERS' FUNDS (2,891,205) (2,884,177)
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Dr Jerome Booth
Director
29/09/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
New Sparta Energy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09476767 . The registered office is Willowdene, Barneshall Avenue, Worcester, WR5 3EU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2024 4,521
As at 31 December 2024 4,521
Depreciation
As at 1 January 2024 4,521
As at 31 December 2024 4,521
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 1 1
VAT - 2,023
1 2,024
Due after more than one year
ASPD loan 3,659,485 3,659,485
3,659,486 3,661,509
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1,400
Accrued expenses 950 450
950 1,850
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Unpaid loan interest 751,220 751,220
Directors loan account 3,662,033 3,662,033
New Sparta Holdings Limited 1,048,178 1,048,179
New Sparta Holdings Limited working capital loan interest 1,088,310 1,082,740
6,549,741 6,544,172
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4