Spark (GB) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 05508008

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		86,215		99,296

			86,215		99,296
CURRENT ASSETS
Stocks	5	35,720		25,260
Debtors	6	376,066		329,973
Cash at bank and in hand		21,751		39,820

		433,537		395,053
Creditors: Amounts Falling Due Within One Year	7	(338,501 )		(99,256 )

NET CURRENT ASSETS (LIABILITIES)			95,036		295,797

TOTAL ASSETS LESS CURRENT LIABILITIES			181,251		395,093

NET ASSETS			181,251		395,093

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			181,151		394,993

SHAREHOLDERS' FUNDS			181,251		395,093

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Spark (GB) Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Zabihullah Daulatzai

Director

22/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Spark (GB) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05508008 . The registered office is 134-138 Borough High Street, Borough, London, SE1 1LB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	30% Reducing balance method
Plant & Machinery	33.33% Reducing balance method
Fixtures & Fittings	10% Reducing balance method

2.4. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 50 (2024: 50)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 November 2024	63,891	34,677	1,556,411	1,654,979

As at 31 October 2025	63,891	34,677	1,556,411	1,654,979

...CONTINUED

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Spark (GB) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024	61,537	23,023	1,471,123	1,555,683
Provided during the period	706	3,846	8,529	13,081

As at 31 October 2025	62,243	26,869	1,479,652	1,568,764

Net Book Value
As at 31 October 2025	1,648	7,808	76,759	86,215

As at 1 November 2024	2,354	11,654	85,288	99,296

5. Stocks

	2025	2024
	£	£
Finished goods	35,720	25,260

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	32,774	29,182
Prepayments and accrued income	219,883	219,883
Inter Co Loan	60,700	60,700
Director's loan account	40,840	20,057

	354,197	329,822
Due after more than one year
Corporation tax recoverable assets	21,869	151

	376,066	329,973

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	262,982	19,355
Corporation tax	3,548	38,893
Other taxes and social security (Current liabilities - creditors < 1 year)	17,320	11,022
VAT	21,747	27,241
Director's loan account	32,904	2,745

	338,501	99,256

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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