Hotsparkle Ltd - Accounts

Hotsparkle Ltd
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Hotsparkle Ltd Accountants' Report For the year ended 31 March 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Hotsparkle Ltd for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hotsparkle Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Hotsparkle Ltd , as a body, in accordance with the terms of our engagement letter dated 24 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of Hotsparkle Ltd and state those matters that we have agreed to state to the Board of Directors of Hotsparkle Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hotsparkle Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Hotsparkle Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Hotsparkle Ltd. You consider that Hotsparkle Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Hotsparkle Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. T & K Accountancy LLP 69 Banstead Road Carshalton SM5 3NP 24 December 2025 1

Hotsparkle Ltd
Accountants' Report
For the year ended 31 March 2025

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Hotsparkle Ltd for the year ended 31 March 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hotsparkle Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of Hotsparkle Ltd , as a body, in accordance with the terms of our engagement letter dated 24 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of Hotsparkle Ltd and state those matters that we have agreed to state to the Board of Directors of Hotsparkle Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hotsparkle Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Hotsparkle Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Hotsparkle Ltd. You consider that Hotsparkle Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Hotsparkle Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

T & K Accountancy LLP
69 Banstead Road
Carshalton
SM5 3NP
24 December 2025

1

Hotsparkle Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	36	48
Tangible fixed assets	4	362	482
		398	530
Current assets
Cash at bank and in hand		273	(251)
Creditors: amount falling due within one year		(300)	(320)
Net current assets		(27)	(571)

Total assets less current liabilities		371	(41)
Creditors: amount falling due after more than one year		(93,971)	(92,496)
Net assets		(93,600)	(92,537)

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		(93,700)	(92,637)
Shareholders' funds		(93,600)	(92,537)

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.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 24 December 2025 and were signed by:

-------------------------------
Bakula Rasiklal Bhayani
Director

2

Hotsparkle Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Hotsparkle Ltd is a private company, limited by shares, registered in England and Wales, registration number 09525113, registration address 69 Banstead road, Carshalton, SM5 3NP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Intangible fixed assets

Cost	Website Cost	Total
	£	£
At 01 April 2024	5,170	5,170
Additions	-	-
Disposals	-	-
At 31 March 2025	5,170	5,170
Amortisation
At 01 April 2024	5,122	5,122
Charge for year	12	12
On disposals	-	-
At 31 March 2025	5,134	5,134
Net book values
At 31 March 2025	36	36
At 31 March 2024	48	48

4.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 April 2024	1,178	4,235	5,413
Additions	-	-	-
Disposals	-	-	-
At 31 March 2025	1,178	4,235	5,413
Depreciation
At 01 April 2024	1,089	3,842	4,931
Charge for year	22	98	120
On disposals	-	-	-
At 31 March 2025	1,111	3,940	5,051
Net book values
Closing balance as at 31 March 2025	67	295	362
Opening balance as at 01 April 2024	89	393	482

5.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

3


Registered Number: 09525113
England and Wales
HOTSPARKLE LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025