REGISTERED NUMBER: 12749621 (England and Wales)

Audited Financial Statements for the Year Ended 31st March 2025

for

Sparks Cafe Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

E Bland

REGISTERED OFFICE:

Unit 1, Lancaster Court

Coronation Road

Cressex Business Park

High Wycombe

Buckinghamshire

HP12 3TD

REGISTERED NUMBER:

12749621 (England and Wales)

SENIOR STATUTORY AUDITOR:

S. Paramaguru (FCCA)

AUDITORS:

Param & Company Limited

1st Floor

44-50 The Broadway

Southall

Middlesex

UB1 1QB

FIXED ASSETS

Tangible assets

4

10,615

13,577

CURRENT ASSETS

Debtors

5

2,908

2,725

Cash at bank and in hand

1,836

1,755

4,744

4,480

CREDITORS

Amounts falling due within one year

6

70,884

75,690

NET CURRENT LIABILITIES

(66,140

)

(71,210

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(55,525

)

(57,633

)

PROVISIONS FOR LIABILITIES

2,654

3,394

NET LIABILITIES

(58,179

)

(61,027

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(58,181

)

(61,029

)

SHAREHOLDERS' FUNDS

(58,179

)

(61,027

)

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30th October 2025 and were signed by:

E Bland - Director

1.	STATUTORY INFORMATION

Sparks Cafe Limited 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

20% Straight line on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2024

and 31st March 2025

14,811

DEPRECIATION

At 1st April 2024

1,234

Charge for year

2,962

At 31st March 2025

4,196

NET BOOK VALUE

At 31st March 2025

10,615

At 31st March 2024

13,577

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

552

-

Other debtors

2,356

2,725

2,908

2,725

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

297

6,870

Amounts owed to group undertakings

18,251

18,042

Taxation and social security

1,466

521

Other creditors

50,870

50,257

70,884

75,690

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

S. Paramaguru (FCCA) (Senior Statutory Auditor)

for and on behalf of Param & Company Limited

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31st March 2025 and the period ended 31st March 2024:

31.3.25

31.3.24

£

£

E Bland

Balance outstanding at start of year

49,307

42,936

Amounts advanced

-

7,621

Amounts repaid

(6,877

)

(1,250

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

42,430

49,307