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Company Registration No. 07210999 (England and Wales)
Spark Opportunities Ltd Unaudited accounts for the year ended 31 March 2025
Spark Opportunities Ltd Unaudited accounts Contents
Page
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Spark Opportunities Ltd Company Information for the year ended 31 March 2025
Director
Lucy Rolfe
Company Number
07210999 (England and Wales)
Registered Office
The Decimal Place 8 Blandfield Road London London SW12 8BG England
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Spark Opportunities Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,903 
2,853 
Current assets
Debtors
29,827 
25,337 
Cash at bank and in hand
37,972 
57,486 
67,799 
82,823 
Creditors: amounts falling due within one year
(21,248)
(14,464)
Net current assets
46,551 
68,359 
Total assets less current liabilities
48,454 
71,212 
Creditors: amounts falling due after more than one year
(600)
- 
Provisions for liabilities
Deferred tax
(542)
(542)
Net assets
47,312 
70,670 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
47,212 
70,570 
Shareholders' funds
47,312 
70,670 
For the year ending 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 December 2025 and were signed on its behalf by
Lucy Rolfe Director Company Registration No. 07210999
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Spark Opportunities Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Spark Opportunities Ltd is a private company, limited by shares, registered in England and Wales, registration number 07210999. The registered office is The Decimal Place, 8 Blandfield Road, London, London, SW12 8BG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 March 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
1 
1 
7,190 
7,192 
At 31 March 2025
1 
1 
7,190 
7,192 
Depreciation
At 1 April 2024
- 
- 
4,339 
4,339 
Charge for the year
- 
- 
950 
950 
At 31 March 2025
- 
- 
5,289 
5,289 
Net book value
At 31 March 2025
1 
1 
1,901 
1,903 
At 31 March 2024
1 
1 
2,851 
2,853 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
15,990 
15,337 
Accrued income and prepayments
3,837 
- 
Other debtors
10,000 
10,000 
29,827 
25,337 
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Spark Opportunities Ltd Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
7,597 
12,860 
Taxes and social security
13,651 
1,785 
Loans from directors
- 
(5,851)
Accruals
- 
5,670 
21,248 
14,464 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
600 
- 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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