Registered number
02266077
Year end:
31 December 2024
VITAL SPARK COMPUTER CONSULTANTS LTD
UNAUDITED FILLETED ACCOUNTS
FOR THE YEAR
ENDED 31 DECEMBER 2024

VITAL SPARK COMPUTER CONSULTANTS LTD
Registered number: | 02266077
Balance Sheet
as at 31 December 2024
Notes |  |  | 2024 |  |  | 2023
|  |  |  | £ |  |  | £
FIXED ASSETS
Tangible assets | 3 |  |  | 3,963 |  |  | 4,663
CURRENT ASSETS
Debtors | 4 |  | 98,880 |  |  | 98,965
Cash at bank and in hand |  |  | 1,514 |  |  | -
|  |  | 100,394 |  |  | 98,965
CREDITORS: amounts falling due within one year | 5 |  | (101,888) |  |  | (100,614)
NET CURRENT LIABILITIES |  |  |  | (1,494) |  |  | (1,649)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  | 2,469 |  |  | 3,014
Provisions for liabilities |  |  |  | (1,050) |  |  | (1,236)
NET ASSETS |  |  |  | £ 1,419 |  |  | £ 1,778
CAPITAL AND RESERVES
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 1,319 |  |  | 1,678
SHAREHOLDERS' FUNDS |  |  |  | £ 1,419 |  |  | £ 1,778
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 members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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 is not delivered to Companies House.
Mr S R Colby
Director
Approved by the board on 14 November 2025

VITAL SPARK COMPUTER CONSULTANTS LTD
Notes to the Accounts
for the year ended 31 December 2024
1 | ACCOUNTING POLICIES
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration receivable, net of discounts and value added taxes. Turnover from the sale of any goods is recognised when goods are delivered and legal title has passed.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Office equipment | 15% p.a. on a reducing balance basis
| Deferred taxation
| Full provision is made for deferred taxation resulting from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred taxation is calculated on a non-discounted basis at the tax rates which are expected to apply in the periods when the timing differences are expected to reverse.
| Leased assets
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. There are no finance leases and operating lease payments are recognised as an expense on a straight line basis over the lease term.
| Pensions
| Contributions to defined contribution plans are charged to the profit and loss account in the period in which they are paid.
2 | EMPLOYEES | 2024 |  | 2023
|  |  |  |  |  | Number |  | Number
| Average number of persons employed by the company | 1 |  | 1
| (excluding directors with no specific service contract)

VITAL SPARK COMPUTER CONSULTANTS LTD
Notes to the Accounts
for the year ended 31 December 2024
3 | TANGIBLE FIXED ASSETS
|  |  |  |  |  |  |  | Office Equipment
|  |  |  |  |  |  |  | £
| Cost
| At 1 January 2024 | 17,271
| At 31 December 2024 | 17,271
| Depreciation
| At 1 January 2024 | 12,608
| Charge for the year | 700
| At 31 December 2024 | 13,308
| Net book value
| At 31 December 2024 | £ 3,963
| At 31 December 2023 | £ 4,663
4 | DEBTORS | 2024 |  | 2023
|  |  |  |  |  | £ |  | £
| Trade debtors | 15,462 |  | 14,431
| Director's loan account |  |  |  |  | 59,399 |  | 70,739
| Other debtors | 24,019 |  | 13,795
|  |  |  |  |  | £ 98,880 |  | £ 98,965
| Other debtors due after more than one year included above | £ 19,683 |  | £ 13,145
5 | CREDITORS: amounts falling due within one year | 2024 |  | 2023
|  |  |  |  |  | £ |  | £
| Bank loans and overdrafts | - |  | 1,966
| Corporation tax | 86,680 |  | 81,883
| Other taxes and social security costs | 14,258 |  | 14,115
| Other creditors | 950 |  | 2,650
|  |  |  |  |  | £ 101,888 |  | £ 100,614

VITAL SPARK COMPUTER CONSULTANTS LTD
Notes to the Accounts
for the year ended 31 December 2024
6 | LOANS TO DIRECTORS
| Description and conditions | B/fwd |  | Paid |  | Repaid |  | C/fwd
|  | £ |  | £ |  | £ |  | £
| Mr S R Colby
| Loan subject to interest at the official rate that would otherwise apply for tax on beneficial loans: | 70,739 |  | 9,162 |  | (20,502) |  | 59,399
|  | £ 70,739 |  | £ 9,162 |  | £ (20,502) |  | £ 59,399
7 | RELATED PARTY TRANSACTIONS
| The director, Mr S R Colby, together with the company secretary Mrs J Colby owed £59,399 to the company at the end of the year (2023 - £70,739). Movement arose from amounts paid in and drawn and business expenses paid personally. Interest is accounted for to the company at rates otherwise applying for taxation on beneficial loans.
8 | CONTROLLING PARTY
| At the date of approval of these financial statements Mr S R Colby and Mrs J Colby control the company as they each hold 50% of the issued share capital.
9 | OTHER INFORMATION
| Vital Spark Computer Consultants Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 12 Central Way
| Oxted
| Surrey
| RH8 0LS
| The accounts are for the individual company and are presented in Sterling which is the functional currency of the company.

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