REGISTERED NUMBER: 00996970 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

SPARKENHOE PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs M E Kirkwood

Mr R A A Pickering

SECRETARY:

Mr R A A Pickering

REGISTERED OFFICE:

Hadleys Hollow

Ufton Fields

Ufton

Leamington Spa

Warwickshire

CV33 9NZ

REGISTERED NUMBER:

00996970 (England and Wales)

ACCOUNTANTS:

Michael Harwood & Co

Chartered Accountants

Greville House

10 Jury Street

Warwick

Warwickshire

CV34 4EW

BANKERS:

Barclays Bank Plc

Barclays Business Banking Centre

Leicester

Leicestershire

LE87 2BB

FIXED ASSETS

Tangible assets

4

298,046

298,906

CURRENT ASSETS

Cash at bank

157,461

172,517

CREDITORS

Amounts falling due within one year

5

13,400

14,623

NET CURRENT ASSETS

144,061

157,894

TOTAL ASSETS LESS CURRENT LIABILITIES

442,107

456,800

PROVISIONS FOR LIABILITIES

6

26,860

26,860

NET ASSETS

415,247

429,940

CAPITAL AND RESERVES

Called up share capital

7

300

300

Fair value reserve

8

107,440

107,440

Retained earnings

307,507

322,200

SHAREHOLDERS' FUNDS

415,247

429,940

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 22 April 2026 and were signed on its behalf by:

Mr R A A Pickering - Director

1.	STATUTORY INFORMATION

Sparkenhoe Properties 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.

Freehold property

-

not provided

Improvements to property

-

10% on cost

Office equipment

-

Straight line over 3 years

Fixtures and fittings

-

20% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Freehold

to

Office

and

property

property

equipment

fittings

Totals

£

£

£

£

£

COST

At 1 April 2025

283,688

19,020

3,757

7,054

313,519

Additions

-

-

1,253

-

1,253

At 31 March 2026

283,688

19,020

5,010

7,054

314,772

DEPRECIATION

At 1 April 2025

-

3,804

3,756

7,053

14,613

Charge for year

-

1,902

210

1

2,113

At 31 March 2026

-

5,706

3,966

7,054

16,726

NET BOOK VALUE

At 31 March 2026

283,688

13,314

1,044

-

298,046

At 31 March 2025

283,688

15,216

1

1

298,906

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Tax

4,717

5,941

Directors' current accounts

2,558

2,557

Accruals and deferred income

6,125

6,125

13,400

14,623

6.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

26,860

26,860

Deferred

tax

£

Balance at 1 April 2025

26,860

Balance at 31 March 2026

26,860

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1,200

Ordinary

25p

300

300

8.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 March 2026

107,440