Company Registration No. 05680223 (England and Wales)
Night Spark Ltd
Unaudited accounts
for the year ended 31 January 2026
Night Spark Ltd
Unaudited accounts
Contents
Night Spark Ltd
Company Information
for the year ended 31 January 2026
Directors
A Billington
A Jones
Company Number
05680223 (England and Wales)
Registered Office
c/o Pearson & Associates
Suite E, Canal Wharf
Eshton Road
Gargrave, Skipton
BD23 3SE
Accountants
Pearson & Associates
Suite E, Canal Wharf
Eshton Road
Gargrave, Skipton
North Yorkshire
BD23 3SE
Night Spark Ltd
Statement of financial position
as at 31 January 2026
Tangible assets
7,007
24,774
Inventories
154,056
146,627
Cash at bank and in hand
133,407
345,605
Creditors: amounts falling due within one year
(104,099)
(293,296)
Net current assets
203,159
413,330
Total assets less current liabilities
210,166
438,104
Creditors: amounts falling due after more than one year
(24,354)
(24,354)
Net assets
185,812
413,750
Called up share capital
1,000
1,000
Profit and loss account
184,812
412,750
Shareholders' funds
185,812
413,750
For the year ending 31 January 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 directors acknowledge their 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 of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by
A Billington
Director
Company Registration No. 05680223
Night Spark Ltd
Notes to the Accounts
for the year ended 31 January 2026
Night Spark Ltd is a private company, limited by shares, registered in England and Wales, registration number 05680223. The registered office is c/o Pearson & Associates, Suite E, Canal Wharf, Eshton Road, Gargrave, Skipton, BD23 3SE.
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 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% on reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
Night Spark Ltd
Notes to the Accounts
for the year ended 31 January 2026
5
Tangible fixed assets
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 February 2025
37,750
18,863
56,613
Disposals
(30,750)
-
(30,750)
At 31 January 2026
7,000
23,028
30,028
At 1 February 2025
16,583
15,256
31,839
Charge for the year
5,263
1,156
6,419
On disposals
(15,237)
-
(15,237)
At 31 January 2026
6,609
16,412
23,021
At 31 January 2026
391
6,616
7,007
At 31 January 2025
21,167
3,607
24,774
Amounts falling due within one year
Trade debtors
18,456
213,096
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
-
5,514
Trade creditors
84,852
36,995
Taxes and social security
7,246
248,934
Other creditors
11,152
1,607
Loans from directors
849
246
8
Creditors: amounts falling due after more than one year
2026
2025
9
Transactions with related parties
During the year, total dividends of £110,000 (2025 - £85,000) were paid to the directors
10
Average number of employees
During the year the average number of employees was 3 (2025: 3).