BRIGHTSPARKS (ELTHAM) LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 4 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
209,513
209,513
Current assets
Debtors
4
-
0
1
Cash at bank and in hand
372,361
254,982
372,361
254,983
Creditors: amounts falling due within one year
5
(51,990)
(15,472)
Net current assets
320,371
239,511
Net assets
529,884
449,024
Capital and reserves
Called up share capital
100
1
Profit and loss reserves
529,784
449,023
Total equity
529,884
449,024

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

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 26 May 2026
Mrs H Elliott
Director
Company registration number 10328025 (England and Wales)
BRIGHTSPARKS (ELTHAM) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
1
Accounting policies
Company information

Brightsparks (Eltham) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 71 - 75 Shelton Street, Convent Garden, London. WC2H 9JQ .

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue represents amounts invoiced to customers exclusive of value added tax.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not depreciated
Fixtures and fittings
15% cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

BRIGHTSPARKS (ELTHAM) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
22
16
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 September 2024 and 31 August 2025
209,509
63,134
272,643
Depreciation and impairment
At 1 September 2024 and 31 August 2025
-
0
63,130
63,130
Carrying amount
At 31 August 2025
209,509
4
209,513
At 31 August 2024
209,509
4
209,513
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
-
0
1
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
38,437
6,036
Other taxation and social security
5,504
5,002
Other creditors
8,049
4,434
51,990
15,472
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