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SPARK ASSESSMENT SERVICES LIMITED

Registered Number
08275579
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

SPARK ASSESSMENT SERVICES LIMITED
Company Information
for the year from 1 November 2024 to 31 October 2025

Director | SPARK, Peter Andrew

Registered Address | Suite 10 266 Banbury Road
| Oxford
| OX2 7DL

Registered Number | 08275579 (England and Wales)

SPARK ASSESSMENT SERVICES LIMITED
Balance Sheet as at
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 10,450 |  |  |  | 17,726
|  |  |  | 10,450 |  |  |  | 17,726
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 130,958 |  |  |  | 89,664 |  |
|  | 130,958 |  |  |  | 89,664 |  |
Creditors amounts falling due within one year | 5 | (74,980) |  |  |  | (31,933) |  |
Net current assets (liabilities) |  |  |  | 55,978 |  |  |  | 57,731
Total assets less current liabilities |  |  |  | 66,428 |  |  |  | 75,457
Creditors amounts falling due after one year | 6 |  |  | (10,433) |  |  |  | (27,131)
Net assets |  |  |  | 55,995 |  |  |  | 48,326
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 10 |  |  |  | 10
Profit and loss account |  |  |  | 55,985 |  |  |  | 48,316
Shareholders' funds |  |  |  | 55,995 |  |  |  | 48,326

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 28 May 2026, and are signed on its behalf by:
SPARK, Peter Andrew Director Registered Company No. 08275579

SPARK ASSESSMENT SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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 rendering of services.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Vehicles | 5
| Office Equipment | 3

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company are capitalised in the balance sheet. They are depreciated over the shorter of their useful life and the term of the lease.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 November 24 | 25,120 |  | 11,523 |  | 36,643
| At 31 October 25 | 25,120 |  | 11,523 |  | 36,643
| Depreciation and impairment
| At 01 November 24 | 10,185 |  | 8,732 |  | 18,917
| Charge for year | 5,024 |  | 2,252 |  | 7,276
| At 31 October 25 | 15,209 |  | 10,984 |  | 26,193
| Net book value
| At 31 October 25 | 9,911 |  | 539 |  | 10,450
| At 31 October 24 | 14,935 |  | 2,791 |  | 17,726

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 130,764 |  | 87,830
| Prepayments and accrued income | 194 |  | 1,834
| Total | 130,958 |  | 89,664

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 11,880 |  | 10,850
| Taxation and social security | 46,562 |  | 13,528
| Finance lease and HP contracts | 16,538 |  | 3,602
| Other creditors | - |  | 3,953
| Total | 74,980 |  | 31,933

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 10,433 |  | 13,117
| Other creditors | - |  | 14,014
| Total | 10,433 |  | 27,131

7. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 16,538 |  | 17,616

8. | Related party transactions
--- | ---
| During the year the company entered into transactions with directors of the company. At the balance sheet date, the director owed £78,206 (2024:£52,574) to the company. This amount is included within other debtors. The balance is unsecured, repayable on demand, with interest charged at HMRC's official rate of interest, being 2.25% per annum for the period to 5 April 2025 and 3.75% per annum from 6 April 2025 (2024: 2.25% per annum). The highest amount outstanding during the year was £82,762 (2024: £94,781).