REGISTERED NUMBER: 08673809 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EQUITY SPARK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S T Strojan

A Rand

M Clarke

W Mayall

P Reid

REGISTERED OFFICE:

C/O TC Thompson Taraz Rand

Suite 20, New Cambridge House

Bassingbourn Road

Litlington

Cambridgeshire

SG8 0SS

BUSINESS ADDRESS:

1a Oaklands Road

Petersfield

Hampshire

GU32 2EY

REGISTERED NUMBER:

08673809 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Tangible assets

5

3,125

3,875

Investments

6

32

-

3,157

3,875

CURRENT ASSETS

Debtors

7

13,925

14,848

Cash and cash equivalents

10,550

28,849

24,475

43,697

CREDITORS

Amounts falling due within one year

8

(10,179

)

(4,558

)

NET CURRENT ASSETS

14,296

39,139

TOTAL ASSETS LESS CURRENT LIABILITIES

17,453

43,014

CAPITAL AND RESERVES

Called up share capital

9

53

21

Share premium

185,984

185,984

Retained earnings

(168,584

)

(142,991

)

SHAREHOLDERS' FUNDS

17,453

43,014

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 September 2026 and were signed on its behalf by:

S T Strojan - Director

1.	STATUTORY INFORMATION

Equity Spark 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

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

Plant and machinery etc

-

15% on cost

Investments in subsidiaries

Investments in subsidiaries are measured at cost less accumulated impairment losses.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets or financial liabilities or equity instruments.

Basic financial assets:

Basic financial assets which include assets and such as debtors, cash and cash equivalents , are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of future receipts are discounted at a market rate of interest. Assets receivable within one year are not discounted.

Basic financial liabilities:

Basic financial liabilities. including creditors, bank loans, are initially measured at transaction price net of transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not discounted.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

Going concern

The directors have considered the company’s ability to continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. In making their assessment, the directors have considered the company’s current financial position, expected future trading and anticipated cash flow requirements.

Although the company incurred a loss during the year, the directors consider that the company has sufficient resources to meet its liabilities as they fall due over the period of their assessment. Accordingly, the directors consider it appropriate to prepare the financial statements on the going concern basis.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

5,000

DEPRECIATION

At 1 January 2025

1,125

Charge for year

750

At 31 December 2025

1,875

NET BOOK VALUE

At 31 December 2025

3,125

At 31 December 2024

3,875

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

32

At 31 December 2025

32

NET BOOK VALUE

At 31 December 2025

32

The company acquired the entire issued share capital of 360-Equity Limited during the year by way of a share-for-share exchange. Following completion, 360-Equity Limited became a wholly owned subsidiary of the company.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

13,925

14,848

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

444

2,777

Other creditors

9,735

1,781

10,179

4,558

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

536,755

Ordinary 0.0001p shares

0.000

1p

53

21

During the year, the company issued 322,053 ordinary shares of 0.0001p each as consideration for the acquisition of the entire issued share capital of 360-Equity Limited through a share-for-share exchange. Following the transaction, 360-Equity Limited became a wholly owned subsidiary of the company.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

S T Strojan

Balance outstanding at start of year

-

-

Amounts advanced

1,019

-

Amounts repaid

(1,019

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

11.	RELATED PARTY DISCLOSURES

The company advanced the director £1,019 (2024: nil) during the year. A director also charged the company £1,653 (2024: nil) in relation to business expenditure incurred personally. Th balance due to the director at the balance sheet date amounts to £685 (2024: £481).This balance is interest free and repayable on demand and disclosed within other creditors.

12.	POST BALANCE SHEET EVENTS

Subsequent to the year end, the company completed a rights issue which raised £50,000 of additional equity funding. The transaction occurred after the reporting date and has therefore not been reflected in the amounts recognised in these financial statements.