Acorah Software Products - Accounts Production 16.8.310 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 10380825 Mr Thomas Sparks iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10380825 2024-09-30 10380825 2025-09-30 10380825 2024-10-01 2025-09-30 10380825 frs-core:CurrentFinancialInstruments 2025-09-30 10380825 frs-core:PlantMachinery 2025-09-30 10380825 frs-core:PlantMachinery 2024-10-01 2025-09-30 10380825 frs-core:PlantMachinery 2024-09-30 10380825 frs-core:ShareCapital 2025-09-30 10380825 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10380825 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10380825 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 10380825 frs-bus:SmallEntities 2024-10-01 2025-09-30 10380825 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10380825 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10380825 frs-bus:Director1 2024-10-01 2025-09-30 10380825 frs-countries:EnglandWales 2024-10-01 2025-09-30 10380825 2023-09-30 10380825 2024-09-30 10380825 2023-10-01 2024-09-30 10380825 frs-core:CurrentFinancialInstruments 2024-09-30 10380825 frs-core:ShareCapital 2024-09-30 10380825 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 10380825
T J Sparks Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Accountancy Gems Limited
T J Sparks Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
T J Sparks Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 10380825

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 26,001 |  | 14,625
|  |  | 26,001 |  | 14,625
CURRENT ASSETS
Debtors | 5 | 3,792 |  | 1,000 |
Cash at bank and in hand |  | 80,666 |  | 66,690 |
|  | 84,458 |  | 67,690 |
Creditors: Amounts Falling Due Within One Year | 6 | (42,151 ) |  | (16,437 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 42,307 |  | 51,253
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 68,308 |  | 65,878
NET ASSETS |  |  | 68,308 |  | 65,878
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10 |  | 10
Profit and Loss Account |  |  | 68,298 |  | 65,868
SHAREHOLDERS' FUNDS |  |  | 68,308 |  | 65,878

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Thomas Sparks Director
9th March 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
T J Sparks Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
T J Sparks Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10380825 . The registered office is 29 Andrew Road, St Neots, Cambs, PE19 2QE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20

2.4. 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 statement of comprehensive income 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 October 2024 | 24,002
Additions | 20,301
Disposals | (6,000 )
As at 30 September 2025 | 38,303
Depreciation
As at 1 October 2024 | 9,377
Provided during the period | 2,925
As at 30 September 2025 | 12,302
Net Book Value
As at 30 September 2025 | 26,001
As at 1 October 2024 | 14,625

Page 2
Page 3
T J Sparks Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,792 |  | 1,000

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 342 |  | 1,072
Amounts owed to participating interests | 4,273 |  | 3,380
Other creditors | 1,350 |  | 1,300
Taxation and social security | 36,186 |  | 10,685
| 42,151 |  | 16,437

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

Page 3