LIGHTSPARK LTD - Accounts

LIGHTSPARK LTD

Statement of Financial Position

As at 31 October 2025

	£	2025 £
Current assets	9,231
Creditors: amount falling due within one year	(13,943)
Net current assets/(liabilities)		(4,712)
Total assets less current liabilities		(4,712)
Net assets/(liabilities)		(4,712)


Capital and reserves		(4,712)

Notes to the Accounts

Statutory Information

Lightspark Ltd is a private limited company, limited by shares, domiciled in Northern Ireland, registration number NI722904, registration address 4a Lissaraw Road, Crossmaglen, Newry, County Down, BT35 9HT, Northern Ireland.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).

Going Concern

The financial statements have been prepared on a going concern basis. The Company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long-term liabilities as current liabilities.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the Company, net of value-added tax and trade discounts.

2.	Average number of employees Average number of employees during the period was 0.

Director's Responsibilities:

For the period ended 31 October 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 of its accounts for the period in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The financial statements have been prepared in accordance with the micro-entity provisions.

Signed on behalf of the board of directors:

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Paul Ogle
Director

Date approved: 21 August 2026