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Registered Number: 08237924
England and Wales

 

 

 


Unaudited Financial Statements

for the period ended 30 April 2024

for

SPARTEK ECS LIMITED

 
 
Notes
 
2024
£
  2022
£
Fixed assets      
Tangible fixed assets 3 67,379    61,238 
67,379    61,238 
Current assets      
Stocks 4 131,725    112,027 
Debtors 5 638,545    636,328 
Cash at bank and in hand 87,480    280,015 
857,750    1,028,370 
Creditors: amount falling due within one year 6 (587,197)   (710,737)
Net current assets 270,553    317,633 
 
Total assets less current liabilities 337,932    378,871 
Creditors: amount falling due after more than one year 7 (12,500)   (27,500)
Accruals and deferred income   (31,160)
Provisions for liabilities 8 (16,859)   (15,310)
Net assets 308,573    304,901 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 308,572    304,900 
Shareholders' funds 308,573    304,901 
 


For the period ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 16 April 2025 and were signed on its behalf by:


-------------------------------
Lee Charles Watson
Director
1
General Information
Spartek Ecs Limited is a private company, limited by shares, registered in England and Wales, registration number 08237924, registration address Neaton Business Park, Norwich Road, Watton, Norfolk, IP25 6JB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the profit and loss account.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Preference shares
The company's preference shares are treated as a financial liability since they are subject to mandatory redemption for a fixed or determinable amount at a fixed or determinable time and are thus included in creditors in the balance sheet rather than as part of the company's issued share capital.
2.

Average number of employees

Average number of employees during the period was 14 (2022 : 14).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 November 2022 49,178    16,361    42,471    108,010 
Additions 6,505      5,275    11,780 
Disposals      
At 30 April 2024 55,683    16,361    47,746    119,790 
Depreciation
At 01 November 2022 17,658    1,361    13,811    32,830 
Charge for period 7,493    3,750    8,338    19,581 
On disposals      
At 30 April 2024 25,151    5,111    22,149    52,411 
Net book values
Closing balance as at 30 April 2024 30,532    11,250    25,597    67,379 
Opening balance as at 01 November 2022 31,520    1,000    28,718    61,238 


4.

Stocks

2024
£
  2022
£
Stocks 131,725    112,027 
131,725    112,027 

5.

Debtors: amounts falling due within one year

2024
£
  2022
£
Trade Debtors 394,545    569,576 
Prepayments & Accrued Income 16,045   
Accrued Income 10,000    42,772 
Other Debtors 33,204    23,980 
Retentions 72,493   
Directors' Current Accounts 112,258   
638,545    636,328 

6.

Creditors: amount falling due within one year

2024
£
  2022
£
Trade Creditors 324,535    590,847 
Bank Loans & Overdrafts 10,000    10,000 
Corporation Tax 132,745    64,256 
PAYE & Social Security 52,922    22,245 
CIS Control Account   2,743 
Other Creditors 1,995    1,858 
Obligations under HP/Financial Leases   1,334 
Accruals & Deferred Income 65,000    9,418 
Directors' Current Accounts   8,036 
587,197    710,737 

7.

Creditors: amount falling due after more than one year

2024
£
  2022
£
Bank Loans & Overdrafts 12,500    27,500 
12,500    27,500 

8.

Provisions for liabilities

2024
£
  2022
£
Deferred Tax 15,310    5,300 
Charged to Profit & Loss 1,549    10,010 
16,859    15,310 

2