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COMPANY REGISTRATION NUMBER: 10169615
Sparta Security Services Ltd
Filleted Unaudited Financial Statements
31 May 2024
Sparta Security Services Ltd
Financial Statements
Year ended 31 May 2024
Contents
Page
Statement of financial position
1
Notes to the financial statements
3
Sparta Security Services Ltd
Statement of Financial Position
31 May 2024
2024
2023
Note
£
£
£
Fixed assets
Tangible assets
5
63
Current assets
Debtors
6
25,866
23,570
Cash at bank and in hand
1,247
1,050
--------
--------
27,113
24,620
Creditors: amounts falling due within one year
7
39,998
14,018
--------
--------
Net current (liabilities)/assets
( 12,885)
10,602
--------
--------
Total assets less current liabilities
( 12,885)
10,665
Creditors: amounts falling due after more than one year
8
31,074
36,838
--------
--------
Net liabilities
( 43,959)
( 26,173)
--------
--------
Capital and reserves
Called up share capital
100
100
Capital contributions
200,000
200,000
Profit and loss account
( 244,059)
( 226,273)
---------
---------
Shareholders deficit
( 43,959)
( 26,173)
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Sparta Security Services Ltd
Statement of Financial Position (continued)
31 May 2024
These financial statements were approved by the board of directors and authorised for issue on 2 April 2025 , and are signed on behalf of the board by:
Mr M C Hellyer
Mr J A Lundberg
Director
Director
Company registration number: 10169615
Sparta Security Services Ltd
Notes to the Financial Statements
Year ended 31 May 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The directors have considered the basis of the preparation of the accounts and are satisfied that the accounts should be prepared on a going concern basis.
Judgements
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and Fittings
-
20% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2023: 4 ).
5. Tangible assets
Fixtures and fittings
Total
£
£
Cost
At 1 June 2023 and 31 May 2024
14,582
14,582
--------
--------
Depreciation
At 1 June 2023
14,519
14,519
Charge for the year
63
63
--------
--------
At 31 May 2024
14,582
14,582
--------
--------
Carrying amount
At 31 May 2024
--------
--------
At 31 May 2023
63
63
--------
--------
6. Debtors
2024
2023
£
£
Trade debtors
972
Other debtors
24,894
23,570
--------
--------
25,866
23,570
--------
--------
7. Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
5,763
5,618
Trade creditors
430
1,890
Social security and other taxes
14
Other creditors
33,805
6,496
--------
--------
39,998
14,018
--------
--------
8. Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
31,074
36,838
--------
--------
9. Related party transactions
At the year end, the company owed £267 (2023: £1,693) to a Director.