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Company Registration No. NI624167 (Northern Ireland)
Spartan Host Ltd Unaudited accounts for the year ended 30 April 2024
Spartan Host Ltd Unaudited accounts Contents
Page
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Spartan Host Ltd Company Information for the year ended 30 April 2024
Director
Ryan David McCully
Company Number
NI624167 (Northern Ireland)
Registered Office
280 COMBER ROAD DUNDONALD BELFAST ANTRIM BT16 1UR
Accountants
DJB Accounting Ltd 34 Knockmoyle Drive Greystone Road Antrim BT41 1HE
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Spartan Host Ltd Accountants' report
Accountants' report to the director of Spartan Host Ltd on the preparation of the unaudited statutory accounts for the year ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Spartan Host Ltd for the year ended 30 April 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Spartan Host Ltd, as a body, in accordance with the terms of our engagement letter dated 4 January 2023. Our work has been undertaken solely to prepare for your approval the accounts of Spartan Host Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Spartan Host Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Spartan Host Ltd 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 Host Ltd. You consider that Spartan Host Ltd 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 Host Ltd. 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.
DJB Accounting Ltd 34 Knockmoyle Drive Greystone Road Antrim BT41 1HE 28 January 2025
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Spartan Host Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
216,114 
195,570 
Current assets
Cash at bank and in hand
391,960 
245,257 
Creditors: amounts falling due within one year
(244,779)
(311,294)
Net current assets/(liabilities)
147,181 
(66,037)
Net assets
363,295 
129,533 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
363,294 
129,532 
Shareholders' funds
363,295 
129,533 
For the year ending 30 April 2024 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 29 January 2025 and were signed on its behalf by
Ryan David McCully Director Company Registration No. NI624167
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Spartan Host Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Spartan Host Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI624167. The registered office is 280 COMBER ROAD, DUNDONALD, BELFAST, ANTRIM, BT16 1UR.
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.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
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
33% straight line
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.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Spartan Host Ltd Notes to the Accounts for the year ended 30 April 2024
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Going concern
At the time of approving the financial statements, the directors has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 May 2023
500,387 
Additions
134,599 
At 30 April 2024
634,986 
Depreciation
At 1 May 2023
304,817 
Charge for the year
114,055 
At 30 April 2024
418,872 
Net book value
At 30 April 2024
216,114 
At 30 April 2023
195,570 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
43,220 
- 
Other creditors
(7,264)
- 
Loans from directors
208,241 
310,819 
Accruals
582 
475 
244,779 
311,294 
6
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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