Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 10960943 Mr David Simmons Mr Jamie McBain iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10960943 2024-09-30 10960943 2025-09-30 10960943 2024-10-01 2025-09-30 10960943 frs-core:CurrentFinancialInstruments 2025-09-30 10960943 frs-core:Non-currentFinancialInstruments 2025-09-30 10960943 frs-core:ComputerEquipment 2025-09-30 10960943 frs-core:ComputerEquipment 2024-10-01 2025-09-30 10960943 frs-core:ComputerEquipment 2024-09-30 10960943 frs-core:FurnitureFittings 2025-09-30 10960943 frs-core:FurnitureFittings 2024-10-01 2025-09-30 10960943 frs-core:FurnitureFittings 2024-09-30 10960943 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 10960943 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 10960943 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 10960943 frs-core:MotorVehicles 2025-09-30 10960943 frs-core:MotorVehicles 2024-10-01 2025-09-30 10960943 frs-core:MotorVehicles 2024-09-30 10960943 frs-core:PlantMachinery 2025-09-30 10960943 frs-core:PlantMachinery 2024-10-01 2025-09-30 10960943 frs-core:PlantMachinery 2024-09-30 10960943 frs-core:ShareCapital 2025-09-30 10960943 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 10960943 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10960943 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 10960943 frs-bus:SmallEntities 2024-10-01 2025-09-30 10960943 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10960943 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10960943 frs-bus:Director1 2024-10-01 2025-09-30 10960943 frs-bus:Director2 2024-10-01 2025-09-30 10960943 frs-countries:EnglandWales 2024-10-01 2025-09-30 10960943 2023-09-30 10960943 2024-09-30 10960943 2023-10-01 2024-09-30 10960943 frs-core:CurrentFinancialInstruments 2024-09-30 10960943 frs-core:Non-currentFinancialInstruments 2024-09-30 10960943 frs-core:ShareCapital 2024-09-30 10960943 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 10960943
SPARK DEVELOPMENTS MOTORSPORT LTD
Unaudited Financial Statements
For The Year Ended 30 September 2025
KSR Accountants
Institute of Financial Accountants
The Old Buttermarket
Market Place
Tuxford
Newark
NG22 0LJ
SPARK DEVELOPMENTS MOTORSPORT LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
SPARK DEVELOPMENTS MOTORSPORT LTD
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 10960943

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 17,330 |  | 20,698
|  |  | 17,330 |  | 20,698
CURRENT ASSETS
Stocks | 5 | 3,122 |  | - |
Debtors | 6 | 4,540 |  | 16,601 |
|  | 7,662 |  | 16,601 |
Creditors: Amounts Falling Due Within One Year | 7 | (11,153 ) |  | (12,942 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,491 ) |  | 3,659
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 13,839 |  | 24,357
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (127,611 ) |  | (106,767 )
NET LIABILITIES |  |  | (113,772 ) |  | (82,410 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (113,872 ) |  | (82,510 )
SHAREHOLDERS' FUNDS |  |  | (113,772) |  | (82,410)

Page 1
Page 2
SPARK DEVELOPMENTS MOTORSPORT LTD
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Jamie McBain Director
27th February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
SPARK DEVELOPMENTS MOTORSPORT LTD
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
SPARK DEVELOPMENTS MOTORSPORT LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10960943 . The registered office is Unit 10 Meden Road, Boughton, Newark, NG22 9ZD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 0
Plant & Machinery | 15
Motor Vehicles | 25
Fixtures & Fittings | 15
Computer Equipment | 50

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 3)
1 3
Page 3
Page 4
SPARK DEVELOPMENTS MOTORSPORT LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 October 2024 | 2,626 | 23,153 | 24,000 | 12
As at 30 September 2025 | 2,626 | 23,153 | 24,000 | 12
Depreciation
As at 1 October 2024 | 393 | 10,470 | 18,305 | 5
Provided during the period | - | 1,903 | 1,424 | 1
As at 30 September 2025 | 393 | 12,373 | 19,729 | 6
Net Book Value
As at 30 September 2025 | 2,233 | 10,780 | 4,271 | 6
As at 1 October 2024 | 2,233 | 12,683 | 5,695 | 7

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 October 2024 | 490 | 50,281
As at 30 September 2025 | 490 | 50,281
Depreciation
As at 1 October 2024 | 410 | 29,583
Provided during the period | 40 | 3,368
As at 30 September 2025 | 450 | 32,951
Net Book Value
As at 30 September 2025 | 40 | 17,330
As at 1 October 2024 | 80 | 20,698

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 3,122 |  | -

Page 4
Page 5
SPARK DEVELOPMENTS MOTORSPORT LTD
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,398 |  | 6,469
Other debtors | 2,400 |  | 2,400
VAT | 742 |  | 7,732
| 4,540 |  | 16,601

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,051 |  | 2,603
Bank loans and overdrafts | 10,102 |  | 9,760
Other taxes and social security | - |  | 579
| 11,153 |  | 12,942

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bounce Back Loan | 1,819 |  | 3,320
Directors loan account | 125,792 |  | 103,447
| 127,611 |  | 106,767

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5