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REGISTERED NUMBER: 16054621 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2024 TO 30 NOVEMBER 2025

FOR

SPARKLING JOY LIMITED

| SPARKLING JOY LIMITED (REGISTERED NUMBER: 16054621) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2024 TO 30 NOVEMBER 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

| SPARKLING JOY LIMITED (REGISTERED NUMBER: 16054621) |

BALANCE SHEET

30 NOVEMBER 2025

| Notes | £ | £ |

| FIXED ASSETS

| Investment property | 4 | 436,033 |  |

| CURRENT ASSETS

| Debtors | 5 | 197 |  |  |

| CREDITORS

| Amounts falling due within one year | 6 | 435,861 |  |

| NET CURRENT LIABILITIES | (435,664 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 369 |  |

| CAPITAL AND RESERVES

| Called up share capital | 1 |  |

| Retained earnings | 368 |  |

| SHAREHOLDERS' FUNDS | 369 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 July 2026 and were signed by:

Mrs A L McDonald - Director

| SPARKLING JOY LIMITED (REGISTERED NUMBER: 16054621) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2024 TO 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Sparkling Joy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 16054621

| Registered office: | 10 Talma Gardens

| Twickenham

| TW2 7RD

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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents the fair value of rents receivable.

| Investment property

| Investment properties are initially recorded at cost which includes purchase cost and any directly attributable expenditure.

| Investment properties whose fair value can be measured reliably are measured at fair value. The gain or loss on revaluation is recognised in the Income Statement in the period in which it arises. Such gains or losses are transferred from retained earnings to a fair value reserve.

| Taxation

| Taxation for the period 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 period 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. | AVERAGE NUMBER OF EMPLOYEES

| The average number of employees during the period was NIL.

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| Additions | 436,033 |  |

| At 30 November 2025 | 436,033 |  |

| NET BOOK VALUE

| At 30 November 2025 | 436,033 |  |

| SPARKLING JOY LIMITED (REGISTERED NUMBER: 16054621) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 NOVEMBER 2024 TO 30 NOVEMBER 2025

4. | INVESTMENT PROPERTY - continued

| The director values the company's investment property annually at the balance sheet date. The director uses their own knowledge and experience to assess the open market value of the property.

| The historical cost of the company's investment property is £436,033.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Other debtors | 197 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Taxation and social security | 1,330 |  |

| Other creditors | 434,531 |  |

435,861 |  |