Sparkz Technologies U.K. Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 13850055 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Sparkz Technologies U.K. Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

H F Chu

REGISTERED OFFICE:

25 Fernleigh Close

Croydon

Surrey

CR0 4RY

REGISTERED NUMBER:

13850055 (England and Wales)

ACCOUNTANTS:

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

FIXED ASSETS

Tangible assets

4

-

25,260

CURRENT ASSETS

Debtors

5

-

20,029

Cash at bank

-

8,766

-

28,795

CREDITORS

Amounts falling due within one year

6

-

304

NET CURRENT ASSETS

-

28,491

TOTAL ASSETS LESS CURRENT
LIABILITIES

-

53,751

CREDITORS

Amounts falling due after more than one
year

7

83,136

115,108

NET LIABILITIES

(83,136

)

(61,357

)

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

(83,236

)

(61,457

)

SHAREHOLDERS' FUNDS

(83,136

)

(61,357

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 24 August 2026 and were signed by:

H F Chu - Director

1.	STATUTORY INFORMATION

Sparkz Technologies U.K. Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on the basis that the enterprise will continue in operational existence for the foreseeable future. This means in particular that the profit and loss account and balance sheet assume no intention nor necessity to liquidate nor curtail significantly the scale of operation. Further, the financial statements have been prepared on the basis that continued support will be given by the company's bankers and creditors.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year 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 year 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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 April 2025

54,890

3,153

58,043

Disposals

(54,890

)

(3,153

)

(58,043

)

At 31 March 2026

-

DEPRECIATION

At 1 April 2025

31,733

1,050

32,783

Eliminated on disposal

(31,733

)

(1,050

)

(32,783

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

23,157

2,103

25,260

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

-

18,499

Other debtors

-

1,530

-

20,029

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Taxation and social security

-

304

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

Other creditors

83,136

115,108

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

100

Ordinary Shares

£1

100

9.

RESERVES

Retained

earnings

£

At 1 April 2025

(61,457

)

Deficit for the year

(21,779

)

At 31 March 2026

(83,236

)

10.	RELATED PARTY DISCLOSURES

Included in other long term creditors is an amount of £83,136 owing to Director and Shareholder Mr H F Chu.

The director is not seeking repayment of this in the short to medium term.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is H F Chu.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sparkz Technologies U.K. Ltd for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Sparkz Technologies U.K. Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Sparkz Technologies U.K. Ltd and state those matters that we have agreed to state to the director of Sparkz Technologies U.K. Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sparkz Technologies U.K. Ltd and its director for our work or for this report.

It is your duty to ensure that Sparkz Technologies U.K. Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Sparkz Technologies U.K. Ltd. You consider that Sparkz Technologies U.K. Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Sparkz Technologies U.K. Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

Date: .............................................