REGISTERED NUMBER: 08673809 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

EQUITY SPARK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S T Strojan

A Rand

M Clarke

W Mayall

REGISTERED OFFICE:

C/O Thompson Taraz Rand

Suite 20, New Cambridge House

Bassingbourn Road

Litlington

Cambridgeshire

SG8 0SS

BUSINESS ADDRESS:

1a Oaklands Road

Petersfield

Hampshire

GU32 2EY

REGISTERED NUMBER:

08673809 (England and Wales)

ACCOUNTANTS:

Thompson Taraz Rand Ltd

Chartered Accountants

10 Jesus Lane

Cambridge

Cambridgeshire

CB5 8BA

FIXED ASSETS

Tangible assets

5

3,875

4,625

CURRENT ASSETS

Debtors

6

14,848

11,444

Cash and cash equivalents

28,849

32,919

43,697

44,363

CREDITORS

Amounts falling due within one year

7

(4,558

)

(15,936

)

NET CURRENT ASSETS

39,139

28,427

TOTAL ASSETS LESS CURRENT LIABILITIES

43,014

33,052

CAPITAL AND RESERVES

Called up share capital

8

21

19

Share premium

185,984

159,787

Retained earnings

(142,991

)

(126,754

)

SHAREHOLDERS' FUNDS

43,014

33,052

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

S T Strojan - Director

1.	STATUTORY INFORMATION

Equity Spark 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets or financial liabilities or equity instruments.

Basic financial assets:

Basic financial assets which include assets and such as debtors, cash and cash equivalents , are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of future receipts are discounted at a market rate of interest. Assets receivable within one year are not discounted.

Basic financial liabilities:

Basic financial liabilities. including creditors, bank loans, are initially measured at transaction price net of transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not discounted.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

5,000

DEPRECIATION

At 1 January 2024

375

Charge for year

750

At 31 December 2024

1,125

NET BOOK VALUE

At 31 December 2024

3,875

At 31 December 2023

4,625

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Unpaid share capital

-

10,000

Other debtors

14,848

1,444

14,848

11,444

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

2,777

1,536

Other creditors

1,781

14,400

4,558

15,936

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2024

2023

value:

£

£

214,702

Ordinary £0.0001p shares

0.000

1p

21

19

17,466 Ordinary 0.0001p shares of 0.0001p were issued during the year for cash of £ 26,199 .

During the year under review the company issued 17,466 ordinary shares of 0,0001 for £1.50 per share.

9.	RELATED PARTY DISCLOSURES

The balance due to the director at the balance sheet date amounts to £481 (2023: £10,000).This balance is interest free and repayable on demand and disclosed within other creditors.

10.	POST BALANCE SHEET EVENTS

On the 29th February 2024 17,466 ordinary shares of 0.0001p were issued for £1.50 per share.