Spark Insight and Research Ltd

Registered number

14226771

Filleted Accounts

31 March 2026

Spark Insight and Research Ltd
Registered number:		14226771
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		-			491

Current assets
Debtors	4	35,760			35,217
Cash at bank and in hand		32,211			19,150
		67,971			54,367

Creditors: amounts falling due within one year	5	(29,696)			(23,203)

Net current assets			38,275			31,164

Net assets			38,275			31,655

Capital and reserves
Called up share capital			10			10
Profit and loss account			38,265			31,645

Shareholder's funds			38,275			31,655

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The company has taken advantage of the exemption under section 399(2A) of the Companies Act 2006 and has not prepared group accounts as the group qualifies as a small group.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mary Catherine Pekacar
Director
Approved by the board on 12 June 2026

Spark Insight and Research Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 3 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2025				880
	At 31 March 2026				880

	Depreciation
	At 1 April 2025				389
	Charge for the year				491
	At 31 March 2026				880

	Net book value
	At 31 March 2026				-
	At 31 March 2025				491


4	Debtors		2026		2025
£				£

	Trade debtors		35,760		35,217
			35,760		35,217




5	Creditors: amounts falling due within one year		2026		2025
£				£

	Trade creditors		2,356		2,612
	Accruals		1,850		1,850
	Taxation and social security costs		25,263		18,375
	Other creditors		227		366
			29,696		23,203

6	Other information

	Spark Insight and Research Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	33 Quintin Avenue,
	London,
	England,
	SW20 8LD