Registration number: 07541476

Court & Spark Associates Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Court & Spark Associates Ltd

Company Information

Director

Ms Claire Louise Beasley

Registered office

38 Trinity Street Ryde England PO33 2BU

Court & Spark Associates Ltd

(Registration number: 07541476)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	775	904
Current assets
Debtors	6	4,397	7,693
Cash at bank and in hand		10,305	11,513
		14,702	19,206
Creditors: Amounts falling due within one year	7	(14,443)	(17,541)
Net current assets		259	1,665
Net assets		1,034	2,569
Capital and reserves
Called up share capital		100	100
Retained earnings		934	2,469
Shareholders' funds		1,034	2,569

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 September 2026
 

......................................... Ms Claire Louise Beasley Director

Court & Spark Associates Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
38 Trinity Street
Ryde
PO33 2BU
England

These financial statements were authorised for issue by the director on 22 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Court & Spark Associates Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Office equipment	Straight line - 20%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Court & Spark Associates Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	3,602	(2,700)

Court & Spark Associates Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2025	1,291	1,291
At 31 March 2026	1,291	1,291
Depreciation
At 1 April 2025	387	387
Charge for the year	129	129
At 31 March 2026	516	516
Carrying amount
At 31 March 2026	775	775
At 31 March 2025	904	904

6

Debtors

Current	2026 £	2025 £
Trade debtors	4,353	4,800
Other debtors	44	2,893
	4,397	7,693

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	4,416	2,725
Accruals and deferred income	1,390	1,515
Other creditors	8,637	13,301
	14,443	17,541

8	Share capital

Allotted, called up and fully paid shares

Court & Spark Associates Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

9

Dividends

Interim dividends paid

		2026 £		2025 £
Interim dividend of £167.61 (2025 - £Nil) per each Ordinary		16,761		-

10	Related party transactions

Court & Spark Associates Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

Director's remuneration

The director's remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	10,000	24,000

Dividends paid to the director

		2026 £		2025 £
Mrs Susan Elizabeth Willis
Ordinary		16,761		-
Ms Claire Louise Beasley
		-		-

11	Financial instruments

Categorisation of financial instruments

2026 £

2025 £