PURE SPARK ES LTD

Company Registration Number:
09608385 (England and Wales)

Unaudited statutory accounts for the year ended 31 May 2025

Period of accounts

Start date: 1 June 2024

End date: 31 May 2025

PURE SPARK ES LTD

Contents of the Financial Statements

for the Period Ended 31 May 2025

Balance sheet
Additional notes
Balance sheet notes

PURE SPARK ES LTD

Balance sheet

As at 31 May 2025

Notes 2025 2024


£
£
Called up share capital not paid: 10 10
Fixed assets
Intangible assets: 3 8,500 5,262
Tangible assets: 4 63,990 95,990
Investments:   0 0
Total fixed assets: 72,490 101,252
Current assets
Stocks: 5 0 5,000
Debtors: 6 118,745 99,840
Cash at bank and in hand: 71,925 28,400
Investments:   0 0
Total current assets: 190,670 133,240
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 7 ( 147,400 ) ( 84,600 )
Net current assets (liabilities): 43,270 48,640
Total assets less current liabilities: 115,770 149,902
Creditors: amounts falling due after more than one year: 8 ( 42,000 ) ( 15,240 )
Provision for liabilities: ( 5,000 ) ( 2,305 )
Accruals and deferred income: ( 8,000 ) ( 2,500 )
Total net assets (liabilities): 60,770 129,857
Capital and reserves
Called up share capital: 10 10
Share premium account: 10 10
Other reserves: 0 25,838
Profit and loss account: 60,750 103,999
Total Shareholders' funds: 60,770 129,857

The notes form part of these financial statements

PURE SPARK ES LTD

Balance sheet statements

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

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

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 28 May 2026
and signed on behalf of the board by:

Name: jason punshon
Status: Director

The notes form part of these financial statements

PURE SPARK ES LTD

Notes to the Financial Statements

for the Period Ended 31 May 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

PURE SPARK ES LTD

Notes to the Financial Statements

for the Period Ended 31 May 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 9 10

PURE SPARK ES LTD

Notes to the Financial Statements

for the Period Ended 31 May 2025

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 June 2024 5,262 5,262
Additions 3,238 3,238
Disposals
Revaluations
Transfers
At 31 May 2025 8,500 8,500
Amortisation
At 1 June 2024 0 0
Charge for year 0 0
On disposals 0 0
Other adjustments 0 0
At 31 May 2025 0 0
Net book value
At 31 May 2025 8,500 8,500
At 31 May 2024 5,262 5,262

PURE SPARK ES LTD

Notes to the Financial Statements

for the Period Ended 31 May 2025

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 June 2024 1,758 3,508 15,635 77,089 97,990
Additions
Disposals ( 800 ) ( 1,000 ) ( 2,000 ) ( 28,200 ) ( 32,000 )
Revaluations
Transfers
At 31 May 2025 958 2,508 13,635 48,889 65,990
Depreciation
At 1 June 2024 2,000 2,000
Charge for year
On disposals
Other adjustments
At 31 May 2025 2,000 2,000
Net book value
At 31 May 2025 958 2,508 13,635 46,889 63,990
At 31 May 2024 1,758 3,508 15,635 75,089 95,990

PURE SPARK ES LTD

Notes to the Financial Statements

for the Period Ended 31 May 2025

5. Stocks

2025 2024
£ £
Stocks 0 5,000
Payments on account 0 0
Total 0 5,000

PURE SPARK ES LTD

Notes to the Financial Statements

for the Period Ended 31 May 2025

6. Debtors

2025 2024
£ £
Trade debtors 118,745 99,840
Prepayments and accrued income 0 0
Other debtors 0 0
Total 118,745 99,840
Debtors due after more than one year: 0 0

PURE SPARK ES LTD

Notes to the Financial Statements

for the Period Ended 31 May 2025

7. Creditors: amounts falling due within one year note

2025 2024
£ £
Bank loans and overdrafts 30,000 33,215
Amounts due under finance leases and hire purchase contracts 27,979 0
Trade creditors 89,421 11,985
Taxation and social security 0 0
Accruals and deferred income 0 0
Other creditors 0 39,400
Total 147,400 84,600

PURE SPARK ES LTD

Notes to the Financial Statements

for the Period Ended 31 May 2025

8. Creditors: amounts falling due after more than one year note

2025 2024
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Other creditors 42,000 15,240
Total 42,000 15,240