REGISTERED NUMBER: 03243597

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Spark Mason Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A G Glendinning

REGISTERED OFFICE:

Boston House

Grove Business Park

Downsview Road

Wantage

Oxfordshire

OX12 9FF

REGISTERED NUMBER:

03243597

ACCOUNTANTS:

Webb Teasdale Accountancy Ltd

Boston House

Grove Business Park

Downsview Road

Wantage

Oxfordshire

OX12 9FF

FIXED ASSETS

Tangible assets

4

1,787

1,510

CURRENT ASSETS

Stocks

7,929

-

Debtors

5

3,877

147

Cash at bank

473,591

451,951

485,397

452,098

CREDITORS

Amounts falling due within one year

6

440,479

422,245

NET CURRENT ASSETS

44,918

29,853

TOTAL ASSETS LESS CURRENT LIABILITIES

46,705

31,363

PROVISIONS FOR LIABILITIES

152

94

NET ASSETS

46,553

31,269

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

46,453

31,169

SHAREHOLDERS' FUNDS

46,553

31,269

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 May 2026 and were signed by:

A G Glendinning - Director

1.	STATUTORY INFORMATION

Spark Mason Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

17,363

2,964

969

21,296

Additions

377

-

500

877

At 31 August 2025

17,740

2,964

1,469

22,173

DEPRECIATION

At 1 September 2024

16,049

2,919

818

19,786

Charge for year

424

12

164

600

At 31 August 2025

16,473

2,931

982

20,386

NET BOOK VALUE

At 31 August 2025

1,267

33

487

1,787

At 31 August 2024

1,314

45

151

1,510

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,877

-

Other debtors

-

147

3,877

147

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

9,401

10,692

Other creditors

431,078

411,553

440,479

422,245

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Directors loans are repayable on demand, and are interest free up to a limit of £10000 above which interest will be charged at the HMRC specified rate.

As at 31st August 2025 the Company owed the Directors was £424,558.