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Company Registration No. 05680223 (England and Wales)
Night Spark Ltd Unaudited accounts for the year ended 31 January 2025
Night Spark Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Night Spark Ltd Company Information for the year ended 31 January 2025
Directors
A Billington A Jones
Secretary
A Billington
Company Number
05680223 (England and Wales)
Registered Office
c/o Pearson & Associates Suite E, Canal Wharf Eshton Road Gargrave, Skipton BD23 3SE
Accountants
Pearson & Associates Suite E, Canal Wharf Eshton Road Gargrave, Skipton North Yorkshire BD23 3SE
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Night Spark Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
24,774 
33,014 
Current assets
Inventories
146,627 
132,454 
Debtors
6
214,394 
30,822 
Cash at bank and in hand
345,605 
10,145 
706,626 
173,421 
Creditors: amounts falling due within one year
7
(293,296)
(96,725)
Net current assets
413,330 
76,696 
Total assets less current liabilities
438,104 
109,710 
Creditors: amounts falling due after more than one year
8
(24,354)
(29,868)
Net assets
413,750 
79,842 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
412,750 
78,842 
Shareholders' funds
413,750 
79,842 
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by
A Billington Director Company Registration No. 05680223
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Night Spark Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Night Spark Ltd is a private company, limited by shares, registered in England and Wales, registration number 05680223. The registered office is c/o Pearson & Associates, Suite E, Canal Wharf, Eshton Road, Gargrave, Skipton, BD23 3SE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% on reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2024
12,500 
At 31 January 2025
12,500 
Amortisation
At 1 February 2024
12,500 
At 31 January 2025
12,500 
Net book value
At 31 January 2025
- 
- 5 -
Night Spark Ltd Notes to the Accounts for the year ended 31 January 2025
5
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2024
37,750 
18,863 
56,613 
At 31 January 2025
37,750 
18,863 
56,613 
Depreciation
At 1 February 2024
9,528 
14,071 
23,599 
Charge for the year
7,055 
1,185 
8,240 
At 31 January 2025
16,583 
15,256 
31,839 
Net book value
At 31 January 2025
21,167 
3,607 
24,774 
At 31 January 2024
28,222 
4,792 
33,014 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
213,096 
9,122 
Other debtors
1,298 
21,700 
214,394 
30,822 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
5,514 
5,514 
Trade creditors
36,995 
16,043 
Taxes and social security
248,934 
34,993 
Other creditors
1,607 
3,677 
Loans from directors
246 
36,498 
293,296 
96,725 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
24,354 
29,868 
9
Transactions with related parties
During the year, total dividends of £85,000 (2024 - £74,800) were paid to the directors
10
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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