SparkPoint Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 07704882

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,695		19,206

			1,695		19,206
CURRENT ASSETS
Debtors	5	4,809		39,995
Cash at bank and in hand		153,075		173,624

		157,884		213,619
Creditors: Amounts Falling Due Within One Year	6	(1,110 )		(29,240 )

NET CURRENT ASSETS (LIABILITIES)			156,774		184,379

TOTAL ASSETS LESS CURRENT LIABILITIES			158,469		203,585

PROVISIONS FOR LIABILITIES
Deferred Taxation			(322 )		(3,649 )

NET ASSETS			158,147		199,936

CAPITAL AND RESERVES
Called up share capital	7		2,000		2,000
Profit and Loss Account			156,147		197,936

SHAREHOLDERS' FUNDS			158,147		199,936

Page 1

Page 2

SparkPoint Ltd

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 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 directors acknowledge their 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 Nicholas Magill

Director

20/04/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

SparkPoint Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07704882 . The registered office is 4 Greenway, Honley, Holmfirth, HD9 6NQ.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.

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:

Motor Vehicles	25% Straight Line
Fixtures & Fittings	25% Straight Line
Computer Equipment	25% Straight Line

2.4. Deferred Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	2	2

	2	2

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 August 2024	100,050	1,118	17,223	118,391

As at 31 July 2025	100,050	1,118	17,223	118,391

Depreciation
As at 1 August 2024	84,042	1,118	14,025	99,185
Provided during the period	16,008	-	1,503	17,511

As at 31 July 2025	100,050	1,118	15,528	116,696

Net Book Value
As at 31 July 2025	-	-	1,695	1,695

As at 1 August 2024	16,008	-	3,198	19,206

Page 3

Page 4

SparkPoint Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	37,989
Other debtors	4,742	2,000
VAT	67	-
Other taxes and social security	-	6

	4,809	39,995

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	-	18,253
Other taxes and social security	350	-
VAT	-	5,648
Other creditors	80	4,660
Directors' loan accounts	680	679

	1,110	29,240

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2,000	2,000