Bright Spark Endeavours Limited (formerly Bright Spark Energy Limited) Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC364100

Bright Spark Endeavours Limited (formerly Bright Spark Energy Limited)

Filleted Unaudited Financial Statements

31 December 2025

Bright Spark Endeavours Limited (formerly Bright Spark Energy Limited)

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	18,170	24,227
Investments	6	251,000	251,000
		---------	---------
		269,170	275,227

Current assets

Debtors	7	1,660	147,384
Cash at bank and in hand		1,260,466	1,132,200
		------------	------------
		1,262,126	1,279,584

Creditors: amounts falling due within one year	8	58,823	38,556
		------------	------------
Net current assets		1,203,303	1,241,028
		------------	------------
Total assets less current liabilities		1,472,473	1,516,255

Provisions	4,543	6,056
	------------	------------
Net assets	1,467,930	1,510,199
	------------	------------

Capital and reserves

Called up share capital	200,500	400,000
Capital redemption reserve	–	20
Profit and loss account	1,267,430	1,110,179
	------------	------------
Shareholders funds	1,467,930	1,510,199
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Bright Spark Endeavours Limited (formerly Bright Spark Energy Limited)

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 28 April 2026 , and are signed on behalf of the board by:

Mr D Cameron

Director

Company registration number: SC364100

Bright Spark Endeavours Limited (formerly Bright Spark Energy Limited)

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is Westertown, Rothienorman, Inverurie, AB51 8US.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Motor vehicles	-	25% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Basic financial instruments are initially recognised at the transaction price. The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Motor vehicles
	£
Cost
At 1 January 2025 and 31 December 2025	43,070
	--------
Depreciation
At 1 January 2025	18,843
Charge for the year	6,057
	--------
At 31 December 2025	24,900
	--------
Carrying amount
At 31 December 2025	18,170
	--------
At 31 December 2024	24,227
	--------

6. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2025 and 31 December 2025	251,000
	---------
Impairment
At 1 January 2025 and 31 December 2025	–
	---------

Carrying amount
At 31 December 2025	251,000
	---------
At 31 December 2024	251,000
	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	–	144,000
Prepayments and accrued income	–	786
Corporation tax repayable	–	938
Other debtors	1,660	1,660
	-------	---------
	1,660	147,384
	-------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	13,649	13,693
Accruals and deferred income	1,000	870
Corporation tax	19,674	–
Social security and other taxes	24,000	23,993
Director loan accounts	500	–
	--------	--------
	58,823	38,556
	--------	--------