Sparkly Light Creative Media Ltd Accounts






Sparkly Light Creative Media Ltd

	Company No. 06767431
		Information for Filing with The Registrar
		31 March 2025

The Director presents his report and the accounts for the year ended 31 March 2025.

Principal activities
The principal activity of the company during the year under review was Television Programme Production Activities.




Director

The Director who served at any time during the year was as follows:

I. Russell









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

I. Russell
Director
16 December 2025

at	31 March 2025
Company No.		06767431	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	38,125	31,411


				38,125	31,411
Current assets

	Debtors		5	41,589	2,307

	Cash at bank and in hand			102,992	98,165
				144,581	100,472
Creditors: Amount falling due within one year			6	(82,004)	(66,904)
Net current assets				62,577	33,568
Total assets less current liabilities				100,702	64,979




Net assets				100,702	64,979

Capital and reserves
	Called up share capital			1	1



	Profit and loss account		8	100,701	64,978

Total equity				100,702	64,979



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 16 December 2025 and signed on its behalf by:
I. Russell
Director
16 December 2025

for the year ended 31 March 2025

General information

Sparkly Light Creative Media Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 06767431

Its registered office is:

15 Bell Street

Reigate

Surrey

RH2 7AD

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

3 Years Straight Line

Plant and machinery

25% Reducing balance

Furniture, fittings and equipment

3 Years Straight Line

Furniture, fittings and equipment

25% Reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Tangible fixed assets
			Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 April 2024	169,205	4,837	174,042
		Additions	18,643	-	18,643


		Disposals	(2,388)	-	(2,388)
		At 31 March 2025	185,460	4,837	190,297
		Depreciation
		At 1 April 2024	140,016	2,615	142,631
		Charge for the year	11,141	555	11,696


		Disposals	(2,155)	-	(2,155)
		At 31 March 2025	149,002	3,170	152,172
		Net book values
		At 31 March 2025	36,458	1,667	38,125
		At 31 March 2024	29,189	2,222	31,411

5	Debtors
			2025	2024
			£	£




		VAT recoverable	2,069	2,307


		Prepayments and accrued income	39,520	-
			41,589	2,307

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£






		Taxes and social security	188	187
		Loans from directors	81,813	64,985

		Accruals and deferred income	3	1,732
			82,004	66,904

Share Capital

Share Capital of 1 Ordinary Share @ £1

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

Related party disclosures

Transactions with related parties

During the year, a dividend of £15,000 (2024: £15,000) was declared to Mr. Ian Alexander Russell. Mr. Ian Alexander Russell is also a director of the company.

Ultimate Controlling Party

The company is under the control of Mr. Ian Alexander Russell who owns 100% of the issued share capital. Mr Ian Alexander Russell is also a director of the company.