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REGISTERED NUMBER: 06476407 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Spartan Comms Limited

Spartan Comms Limited (Registered number: 06476407)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

Spartan Comms Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: J Grew
Mrs A Cressey





SECRETARY: Mrs H Grew





REGISTERED OFFICE: 1 Burbage Way
Buxton
Derbyshire
SK17 9GB





REGISTERED NUMBER: 06476407 (England and Wales)





ACCOUNTANTS: Kempton Accountancy Services Limited
31 Lake Drive
Weldon
Northamptonshire
NN17 3FE

Spartan Comms Limited (Registered number: 06476407)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,206,230 836,418

CURRENT ASSETS
Debtors 5 171,213 264,324
Cash at bank 57,403 73,579
228,616 337,903
CREDITORS
Amounts falling due within one year 6 496,724 319,346
NET CURRENT (LIABILITIES)/ASSETS (268,108 ) 18,557
TOTAL ASSETS LESS CURRENT
LIABILITIES

938,122

854,975

PROVISIONS FOR LIABILITIES 3,943 3,943
NET ASSETS 934,179 851,032

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 934,079 850,932
SHAREHOLDERS' FUNDS 934,179 851,032

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Spartan Comms Limited (Registered number: 06476407)

Balance Sheet - continued
31 March 2025


The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2025 and were signed on its behalf by:





J Grew - Director


Spartan Comms Limited (Registered number: 06476407)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Spartan Comms Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

Spartan Comms Limited (Registered number: 06476407)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 April 2024 825,000 14,088 74,095 913,183
Additions 370,000 3,171 - 373,171
At 31 March 2025 1,195,000 17,259 74,095 1,286,354
DEPRECIATION
At 1 April 2024 - 11,520 65,245 76,765
Charge for year - 1,147 2,212 3,359
At 31 March 2025 - 12,667 67,457 80,124
NET BOOK VALUE
At 31 March 2025 1,195,000 4,592 6,638 1,206,230
At 31 March 2024 825,000 2,568 8,850 836,418

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 155,812 222,984
Other debtors - 15,619
VAT 15,401 25,721
171,213 264,324

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 130,628 105,780
Tax 2,928 66,533
Social security and other taxes 15,305 10,956
Other creditors 91,000 -
Directors' current accounts 250,025 118,325
Accruals and deferred income 6,838 17,752
496,724 319,346

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year Mr J Grew, the Director of the company, operated a directors current account with the company. At the year end, there was a credit balance on the account of £250,025 (2024 credit £118,325).

The directors current account is interest free, unsecured and repayable upon demand. There have been various transactions with the director during the year in the form of a directors current account. Information disclosed is therefore given in an aggregated form.

Spartan Comms Limited (Registered number: 06476407)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. RELATED PARTY DISCLOSURES

The company was under the control of Mr J Grew throughout the year. Mr Grew is the managing director and majority shareholder.

During the year the company was recharged rent from Portal Supplies & Design Ltd of £9,900 (2024 £36,900). Mr J Grew is a director of Portal Supplies & Design Ltd. As at 31 March 2025 there was an amount owing of £0 (2024 £0) by Portal Supplies & Design Ltd.

During the year Mr J Grew received a dividend amounting to £25,000 (2024 £18,000).

During the year the directors close family received dividends from the company totalling £26,500 (2024 £21,000).

Spartan Comms Limited

Report of the Accountants to the Directors of
Spartan Comms Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Kempton Accountancy Services Limited
31 Lake Drive
Weldon
Northamptonshire
NN17 3FE


22 May 2025