Company Registration No. 04809384 (England and Wales)
Spark Emotions Limited
Unaudited accounts
for the year ended 31 March 2026
Spark Emotions Limited
Unaudited accounts
Contents
Spark Emotions Limited
Company Information
for the year ended 31 March 2026
Company Number
04809384 (England and Wales)
Registered Office
The Courtyard
High Street
Ascot
SL5 7HP
United Kingdom
Spark Emotions Limited
Statement of financial position
as at 31 March 2026
Intangible assets
335,684
-
Tangible assets
1,982
10,491
Cash at bank and in hand
6,540
1,746
Creditors: amounts falling due within one year
(892,240)
(788,574)
Net current liabilities
(765,460)
(566,670)
Total assets less current liabilities
(427,794)
(556,179)
Creditors: amounts falling due after more than one year
(335,684)
(150,000)
Provisions for liabilities
Other provisions
-
(1,993)
Net liabilities
(763,478)
(708,172)
Called up share capital
100
100
Share premium
99,975
99,975
Profit and loss account
(863,553)
(808,247)
Shareholders' funds
(763,478)
(708,172)
For the year ending 31 March 2026 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 September 2026 and were signed on its behalf by
Lee Harrison
Director
Company Registration No. 04809384
Spark Emotions Limited
Notes to the Accounts
for the year ended 31 March 2026
Spark Emotions Limited is a private company, limited by shares, registered in England and Wales, registration number 04809384. The registered office is The Courtyard, High Street, Ascot, SL5 7HP, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The financial statement have been prepared on a going concern basis. The ability of the company to trade is dependent on the continuing support of the shareholder Thrive Equity Group Ltd.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Patents and licences are being amortised evenly over their estimated useful life of nil years.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & machinery - 15% on cost
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Spark Emotions Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Intangible fixed assets
Other
5
Tangible fixed assets
Plant & machinery
Work in progress is valued at the lower of cost and net realisable value.
Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
Amounts falling due within one year
Trade debtors
120,240
197,614
Spark Emotions Limited
Notes to the Accounts
for the year ended 31 March 2026
8
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
24,223
111
Trade creditors
11,912
93,341
Taxes and social security
165,417
33,905
Other creditors
541,888
661,217
Loans from directors
145,800
-
9
Creditors: amounts falling due after more than one year
2026
2025
Amounts owed to group undertakings and other participating interests
335,684
150,000
10
Average number of employees
During the year the average number of employees was 11 (2025: 11).