Registered number
15180476
SPARK TO CONNECT LTD
Unaudited Filleted Accounts
31 October 2025

SPARK TO CONNECT LTD
Company Information
Director
Ms A Jamison
Accountants
Key Business Consultants LLP
13 Whitchurch Lane
Edgware
HA8 6JZ
Bankers
Wise Payments Ltd
National Westminster Bank plc
Registered office
71-75 Shelton Street
London
WC2H 9JQ
Registered number
15180476

SPARK TO CONNECT LTD
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of SPARK TO CONNECT LTD for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SPARK TO CONNECT LTD for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF.
Key Business Consultants LLP
Chartered Accountants
13 Whitchurch Lane
Edgware
HA8 6JZ
19 May 2026

SPARK TO CONNECT LTD
Registered number: | 15180476
Balance Sheet
as at 31 October 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Intangible assets | 3 |  |  | 160 |  |  | 213
Tangible assets | 4 |  |  | 167,785 |  |  | 24,228
|  |  |  | 167,945 |  |  | 24,441
Current assets
Debtors | 5 |  | 180,563 |  |  | 30,933
Cash at bank and in hand |  |  | 55,944 |  |  | 316,642
|  |  | 236,507 |  |  | 347,575
Creditors: amounts falling due within one year | 6 |  | (202,227) |  |  | (286,131)
Net current assets |  |  |  | 34,280 |  |  | 61,444
Net assets |  |  |  | 202,225 |  |  | 85,885
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 202,224 |  |  | 85,884
Shareholders' funds |  |  |  | 202,225 |  |  | 85,885
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ms A Jamison
Director
Approved by the board on 19 May 2026

SPARK TO CONNECT LTD
Notes to the Accounts
for the year ended 31 October 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). These accounts have been prepared under the going concern basis due to the shareholders' continued financial support.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Land and buildings | No depreciation
| Fixtures and fittings | 25% reducing balance
| Motor Vehicle | 25% reducing balance
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
1 | Accounting policies (cont.)
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Intangible fixed assets | £
| Trademark:
| Cost
| At 1 November 2024 | 220
| At 31 October 2025 | 220
| Amortisation
| At 1 November 2024 | 7
| Provided during the year | 53
| At 31 October 2025 | 60
| Net book value
| At 31 October 2025 | 160
| At 31 October 2024 | 213
| Trademarks are being written off in equal annual instalments over its estimated economic life of 5 years.
4 | Tangible fixed assets
|  | Land and buildings |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 November 2024 | - |  | 9,987 |  | 17,167 |  | 27,154
| Additions | 136,263 |  | 14,980 |  | 1,716 |  | 152,959
| At 31 October 2025 | 136,263 |  | 24,967 |  | 18,883 |  | 180,113
| Depreciation
| At 1 November 2024 | - |  | 1,096 |  | 1,830 |  | 2,926
| Charge for the year | - |  | 5,316 |  | 4,086 |  | 9,402
| At 31 October 2025 | - |  | 6,412 |  | 5,916 |  | 12,328
| Net book value
| At 31 October 2025 | 136,263 |  | 18,555 |  | 12,967 |  | 167,785
| At 31 October 2024 | - |  | 8,891 |  | 15,337 |  | 24,228
| Freehold land and buildings: | 2025 |  | 2024
£ | £
| Historical cost | 136,263 |  | -
| Cumulative depreciation based on historical cost | 1,930 |  | -
|  |  |  |  |  | 134,333 |  | -
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 20 |  | -
| Other debtors | 180,543 |  | 30,933
|  |  |  |  |  | 180,563 |  | 30,933
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | - |  | 257,297
| Trade creditors | 1,020 |  | 136
| Taxation and social security costs | 69,119 |  | 28,698
| Other creditors | 132,088 |  | -
|  |  |  |  |  | 202,227 |  | 286,131
7 | Related party transactions
| At the year end, the director owes the company £40,152 (2024: the director was owed by the company £5,557) and the company is owed £15,776 (2024: £15,776) from Spark To Connect Inc, a US subsidiary company, in interest free, repayable on demand loans.
8 | Controlling party
| The ultimate controlling party throughout the year was Ms A Jamison.
9 | Other information
| SPARK TO CONNECT LTD is a private company limited by shares and incorporated in England. Its registered office is:
| 71-75 Shelton Street
| London
| WC2H 9JQ

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