PEAK SPARK LTD - Accounts

PEAK SPARK LTD
Statement of Financial Position
As at 31 March 2026

	2026
	£	£
Fixed assets		1,897
Current assets	55,016
Creditors: amount falling due within one year	(27,978)
Net current assets		27,038
Total assets less current liabilities		28,935
Net assets		28,935


Capital and reserves		28,935

NOTES TO THE ACCOUNTS

General Information

PEAK SPARK LTD is a private company, limited by shares, registered in England and Wales, registration number 16319285, registration address OMEGA COURT, 350 CEMETERY ROAD, SHEFFIELD, S11 8FT.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	20% Reducing Balance

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 April 2025	-	-	-	-
Additions	271	2,000	224	2,495
Disposals	-	-	-	-
At 31 March 2026	271	2,000	224	2,495
Depreciation
At 01 April 2025	-	-	-	-
Charge for year	54	500	44	598
On disposals	-	-	-	-
At 31 March 2026	54	500	44	598
Net book values
Closing balance as at 31 March 2026	217	1,500	180	1,897
Opening balance as at 01 April 2025	-	-	-	-

3.	Average number of employees Average number of employees during the year was 1.

For the year ended 31 March 2026 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 accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 20 May 2026 and were signed on its behalf by:

--------------------------------
Thomas Winston Detchon BRENNAN
Director


Registered Number: 16319285
England and Wales
Unaudited Financial Statements

for the year ended 31 March 2026
for
PEAK SPARK LTD