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Company Registration No. 12173839 (England and Wales)
CLEVERSPARK LTD Unaudited accounts for the year ended 31 August 2025
CLEVERSPARK LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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CLEVERSPARK LTD Company Information for the year ended 31 August 2025
Director
Stephen McGourty
Company Number
12173839 (England and Wales)
Registered Office
8A ST. PETERS RISE BRISTOL BS13 7LY ENGLAND
Accountants
Space Advisory and Accountancy Limited 19 Malago Drive Bristol BS3 5DR
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CLEVERSPARK LTD Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
9,470
13,675
Current assets
Debtors
5
16,573
14,144
Cash at bank and in hand
(4,775)
(4,090)
11,798
10,054
Creditors: amounts falling due within one year
6
(10,829)
(8,165)
Net current assets
969
1,889
Total assets less current liabilities
10,439
15,564
Creditors: amounts falling due after more than one year
7
(8,432)
(13,258)
Provisions for liabilities
Deferred tax
(1,800)
(1,692)
Net assets
207
614
Capital and reserves
Share premium
1
1
Profit and loss account
206
613
Shareholders' funds
207
614
For the year ending 31 August 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 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 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 8 April 2026 and were signed on its behalf by
Stephen McGourty Director Company Registration No. 12173839
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CLEVERSPARK LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
CLEVERSPARK LTD is a private company, limited by shares, registered in England and Wales, registration number 12173839. The registered office is 8A ST. PETERS RISE, BRISTOL, BS13 7LY, 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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
5 years straight line
Computer equipment
3 years straight line
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
23,012
790
23,802
Additions
-
399
399
At 31 August 2025
23,012
1,189
24,201
Depreciation
At 1 September 2024
9,337
790
10,127
Charge for the year
4,471
133
4,604
At 31 August 2025
13,808
923
14,731
Net book value
At 31 August 2025
9,204
266
9,470
At 31 August 2024
13,675
-
13,675
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CLEVERSPARK LTD Notes to the Accounts for the year ended 31 August 2025
2025
2024
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
9,203
13,806
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
115
1,502
Other debtors
16,458
12,642
16,573
14,144
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
1,386
3,036
Obligations under finance leases and hire purchase contracts
4,825
4,275
Trade creditors
787
122
Taxes and social security
1,557
132
Other creditors
1,674
-
Accruals
600
600
10,829
8,165
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
8,432
13,258
8
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Stephen McGourty
Loan
12,319
21,575
17,755
16,139
12,319
21,575
17,755
16,139
Interest on the directors loan is charged in line with HMRC guidance
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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