REGISTERED NUMBER: 05916121 (England and Wales)

Financial Statements

for the Year Ended 31 December 2024

for

RUPTURED SPARK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R A Hanley

Mrs A C R Hanley

SECRETARY:

R A Hanley

REGISTERED OFFICE:

143 Station Road

Hampton

Middlesex

TW12 2AL

REGISTERED NUMBER:

05916121 (England and Wales)

ACCOUNTANTS:

Alvis & Company (Accountants) Limited

143 Station Road

Hampton

Middlesex

TW12 2AL

FIXED ASSETS

Tangible assets

4

513

1,227

CURRENT ASSETS

Debtors

5

51,933

53,953

Cash at bank

1

36

51,934

53,989

CREDITORS

Amounts falling due within one year

6

(84,474

)

(65,760

)

NET CURRENT LIABILITIES

(32,540

)

(11,771

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(32,027

)

(10,544

)

CREDITORS

Amounts falling due after more than one year

7

(10,521

)

(8,297

)

NET LIABILITIES

(42,548

)

(18,841

)

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

(42,550

)

(18,843

)

SHAREHOLDERS' FUNDS

(42,548

)

(18,841

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

R A Hanley - Director

1.	STATUTORY INFORMATION

Ruptured Spark 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

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

Straight line over 3 years

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2024

and 31 December 2024

1,379

25,391

5,230

32,000

DEPRECIATION

At 1 January 2024

1,379

24,164

5,230

30,773

Charge for year

-

714

-

714

At 31 December 2024

1,379

24,878

5,230

31,487

NET BOOK VALUE

At 31 December 2024

-

513

-

513

At 31 December 2023

-

1,227

-

1,227

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

6,925

240

Other debtors

45,008

53,713

51,933

53,953

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

11,795

15,473

Trade creditors

503

113

Taxation and social security

15,525

13,577

Other creditors

56,651

36,597

84,474

65,760

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

10,521

8,297

Amounts falling due in more than five years:

Repayable by instalments

HSBC BBL

1,029

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

1

Ordinary A

£1

1

1

1

Ordinary B

£1

1

1

2

2

9.	GOING CONCERN

The Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis in preparing the annual financial statements.