1 April 2024 v2025.69.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software false true true true No description of principal activity false true xbrli:pure xbrli:shares iso4217:GBP 11695184 2024-04-01 2025-03-31 11695184 2025-03-31 11695184 2024-03-31 11695184 core:WithinOneYear 2025-03-31 11695184 core:WithinOneYear 2024-03-31 11695184 core:ShareCapital 2025-03-31 11695184 core:ShareCapital 2024-03-31 11695184 core:RetainedEarningsAccumulatedLosses 2025-03-31 11695184 core:RetainedEarningsAccumulatedLosses 2024-03-31 11695184 bus:Director1 2024-04-01 2025-03-31 11695184 bus:Director2 2024-04-01 2025-03-31 11695184 bus:RegisteredOffice 2024-04-01 2025-03-31 11695184 core:OfficeEquipment 2024-04-01 2025-03-31 11695184 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 11695184 core:MotorVehicles 2024-04-01 2025-03-31 11695184 2023-04-01 2024-03-31 11695184 core:PlantMachinery 2024-04-01 11695184 core:PlantMachinery 2024-04-01 2025-03-31 11695184 core:PlantMachinery 2025-03-31 11695184 core:PlantMachinery 2024-03-31 11695184 1 2024-04-01 2025-03-31 11695184 countries:EnglandWales 2024-04-01 2025-03-31 11695184 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 11695184 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11695184 bus:SmallEntities 2024-04-01 2025-03-31 11695184 bus:FullAccounts 2024-04-01 2025-03-31
Company registration number:
11695184
Sparked Into Life Ltd
Unaudited Filleted Financial Statements for the year ended
31 March 2025
Sparked Into Life Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of Sparked Into Life Ltd
Year ended
31 March 2025
As described on the statement of financial position, the Board of Directors of
Sparked Into Life Ltd
are responsible for the preparation of the
financial statements
for the year ended
31 March 2025
, which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Sutton & Co Accountants Ltd
25 Park Street
Macclesfield
Cheshire
SK11 6SS
United Kingdom
Date:
28 October 2025
Sparked Into Life Ltd
Statement of Financial Position
31 March 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 34,654 |  | 46,614 |
Current assets |  |  |  |  |
Debtors | 6 | 23,515 |  | 43,836 |
Cash at bank and in hand |  | 14,874 |  | 33,408 |
|  | 38,389 |  | 77,244 |
Creditors: amounts falling due within one year | 7 | (36,007 | ) | (46,311 | )
Net current assets |  | 2,382 |  | 30,933 |
Total assets less current liabilities |  | 37,036 |  | 77,547 |
Provisions for liabilities |  | (10,090 | ) | (8,857 | )
Net assets |  | 26,946 |  | 68,690 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 100 |  | 100 |
Profit and loss account |  | 26,846 |  | 68,590 |
Shareholders funds |  | 26,946 |  | 68,690 |

For the year ending
31 March 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
22 October 2025
, and are signed on behalf of the board by:

Mr J C Park | Mrs M J Park
Director | Director

Company registration number:
11695184
Sparked Into Life Ltd
Notes to the Financial Statements
Year ended
31 March 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
25 Park Street
,
Macclesfield
,
Cheshire
,
SK11 6SS
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for services supplied, net of Value Added Tax.
Revenue from the sale of services is recognised when they are invoiced.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment | 25% Straight line basis
Fixtures, fittings and equipment | 20% Reducing balance basis
Motor vehicles | 25% Reducing balance basis

## Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

## Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

## 4 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
2
).

## 5 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 April 2024 | 56,998 |
Additions | 566 |
At 31 March 2025 | 57,564 |
Depreciation |  |
At 1 April 2024 | 10,384 |
Charge | 12,526 |
At 31 March 2025 | 22,910 |
Carrying amount |  |
At 31 March 2025 | 34,654 |
At 31 March 2024 | 46,614 |

## 6 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 22,596 |  | 29,696 |
Other debtors | 919 |  | 14,140 |
| 23,515 |  | 43,836 |

## 7 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 254 |  | 146 |
Taxation and social security | 20,567 |  | 30,078 |
Other creditors | 15,186 |  | 16,087 |
| 36,007 |  | 46,311 |