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Company Registration No. 13370523 (England and Wales)
Spartan Heating Engineers Limited Unaudited accounts for the year ended 31 May 2023
Spartan Heating Engineers Limited Unaudited accounts Contents
Page
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Spartan Heating Engineers Limited Company Information for the year ended 31 May 2023
Director
Niaz Khan
Company Number
13370523 (England and Wales)
Registered Office
77 Thamesdale London Colney St. Albans Hertfordshire AL2 1TA England
Accountants
IAB Accountants Limited 200 Selbourne Road Luton Bedfordshire LU4 8LT
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Spartan Heating Engineers Limited for the year ended 31 May 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Spartan Heating Engineers Limited for the year ended 31 May 2023 as set out on pages 5 - 8 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of Spartan Heating Engineers Limited, as a body, in accordance with the terms of our engagement letter dated 30 June 2021. Our work has been undertaken solely to prepare for your approval the accounts of Spartan Heating Engineers Limited and state those matters that we have agreed to state to the Board of Directors of Spartan Heating Engineers Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Spartan Heating Engineers Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Spartan Heating Engineers Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Spartan Heating Engineers Limited. You consider that Spartan Heating Engineers Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Spartan Heating Engineers Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
IAB Accountants Limited Chartered Certified Accountants 200 Selbourne Road Luton Bedfordshire LU4 8LT 8 March 2024
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Spartan Heating Engineers Limited Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Called up share capital not paid
100 
100 
Fixed assets
Tangible assets
5,312 
7,928 
Current assets
Debtors
5,728 
3,798 
Cash at bank and in hand
365 
1,909 
6,093 
5,707 
Creditors: amounts falling due within one year
(2,832)
(1,198)
Net current assets
3,261 
4,509 
Total assets less current liabilities
8,673 
12,537 
Creditors: amounts falling due after more than one year
(6,995)
(16,057)
Net assets/(liabilities)
1,678 
(3,520)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,578 
(3,620)
Shareholders' funds
1,678 
(3,520)
For the year ending 31 May 2023 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 8 March 2024 and were signed on its behalf by
Niaz Khan Director Company Registration No. 13370523
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Spartan Heating Engineers Limited Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Spartan Heating Engineers Limited is a private company, limited by shares, registered in England and Wales, registration number 13370523. The registered office is 77 Thamesdale, London Colney, St. Albans, Hertfordshire, AL2 1TA, England.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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.
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:
Motor vehicles
- 33% on reducing balance
Deferred taxation
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.
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Spartan Heating Engineers Limited Notes to the Accounts for the year ended 31 May 2023
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 June 2022
11,833 
At 31 May 2023
11,833 
Depreciation
At 1 June 2022
3,905 
Charge for the year
2,616 
At 31 May 2023
6,521 
Net book value
At 31 May 2023
5,312 
At 31 May 2022
7,928 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
263 
Trade debtors
- 
471 
Other debtors
5,728 
3,064 
5,728 
3,798 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
1,164 
- 
Other creditors
- 
756 
Loans from directors
1,668 
442 
2,832 
1,198 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Loans from directors
6,995 
16,057 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Transactions with related parties
The company was under the control of directors throughout the current year. Included in other creditors at the year end is an amount of £6,995 (2022: £16,057) owed to the director by the company.
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Spartan Heating Engineers Limited Notes to the Accounts for the year ended 31 May 2023
10
Controlling party
The ultimate controlling party is Niaz Khan.
11
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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