Company No: 14813684 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
				Restated - note 2
Fixed assets
Intangible assets	4	4,659		9,970
Tangible assets	5	3,453		4,095
		8,112		14,065
Current assets
Debtors	6	545,785		217,214
Cash at bank and in hand		57,755		436,092
		603,540		653,306
Creditors: amounts falling due within one year	7	( 37,282)		( 180,340)
Net current assets		566,258		472,966
Total assets less current liabilities		574,370		487,031
Net assets		574,370		487,031
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		574,270		486,931
Total shareholders' funds		574,370		487,031

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Spark Advertising Group Limited (registered number: 14813684) were approved and authorised for issue by the Board of Directors on 20 August 2026. They were signed on its behalf by:

N J Poulter Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Spark Advertising Group Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Stream House Watermans Lane, Paddock Wood, Tonbridge, TN12 6ND, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Prior year adjustment

Reallocation of Crypto to intangible assets, this only affects balance sheet.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Revenue from services is recognised as they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Fixtures and fittings	25 % reducing balance
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

2. Prior year adjustment

		As previously reported		Adjustment		As restated
Year ended 31 January 2025		£		£		£
Cash at bank and in cash		9,969		(9,969)		0
Fixed asstes		0		9,969		9,969

Correct recognition of Crypto

3. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

4. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 February 2025	9,970		9,970
At 31 January 2026	9,970		9,970
Accumulated amortisation
At 01 February 2025	0		0
Charge for the financial year	518		518
Impairment losses	4,793		4,793
At 31 January 2026	5,311		5,311
Net book value
At 31 January 2026	4,659		4,659
At 31 January 2025	9,970		9,970

5. Tangible assets

	Fixtures and fittings		Computer equipment		Total
	£		£		£
Cost
At 01 February 2025	2,395		5,196		7,591
Additions	804		898		1,702
At 31 January 2026	3,199		6,094		9,293
Accumulated depreciation
At 01 February 2025	898		2,598		3,496
Charge for the financial year	408		1,936		2,344
At 31 January 2026	1,306		4,534		5,840
Net book value
At 31 January 2026	1,893		1,560		3,453
At 31 January 2025	1,497		2,598		4,095

6. Debtors

	2026		2025
	£		£
Trade debtors	13,820		162,923
Amounts owed by Parent undertakings	510,000		0
Other taxation and social security	8,528		0
Other debtors	13,437		54,291
	545,785		217,214

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	2,020		59
Taxation and social security	32,967		154,576
Other creditors	2,295		25,705
	37,282		180,340

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100