SPARK ASSESSMENT SERVICES LIMITED


Director	SPARK, Peter Andrew


Registered Address	Suite 10 266 Banbury Road
	Oxford
	OX2 7DL


Registered Number	08275579 (England and Wales)

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).

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).