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REGISTERED NUMBER: 11545237 (England and Wales)

Spartan Boss Ltd

Unaudited Financial Statements for the Year Ended 31 December 2024

| Spartan Boss Ltd (Registered number: 11545237) |

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Spartan Boss Ltd |

Company Information

for the Year Ended 31 December 2024

| DIRECTORS: | Ms J A Fong

| Mr R D Gearing

| Mr J B Tumelty

| Mr P D Upward

| Mr M F Wheeler

| Mr G W Raba

| Mr M Bond

| REGISTERED OFFICE: | Atlantic House

| 8 Bell Lane

| Uckfield

| East Sussex

| TN22 1QL

| REGISTERED NUMBER: | 11545237 (England and Wales)

| ACCOUNTANTS: | Swindells LLP

| Chartered Accountants

| Atlantic House

| 8 Bell Lane

| Bellbrook Industrial Estate

| Uckfield

| East Sussex

| TN22 1QL

| Spartan Boss Ltd (Registered number: 11545237) |

Balance Sheet

31 December 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 30,072 |  | - |  |

CURRENT ASSETS

Debtors | 5 | 195,922 |  | 10,101 |  |

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | 6 | 5,070 |  | - |  |

NET CURRENT ASSETS | 190,852 |  | 10,101 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 220,924 |  | 10,101 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 30,753 |  | 10,101 |  |

Share premium | 195,629 |  | - |  |

Retained earnings | (5,458 | ) | - |  |

SHAREHOLDERS' FUNDS | 220,924 |  | 10,101 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Boss Ltd (Registered number: 11545237) |

Balance Sheet - continued

31 December 2024

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 Profit and loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2025 and were signed on its behalf by:

Mr R D Gearing - Director

| Spartan Boss Ltd (Registered number: 11545237) |

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Spartan Boss Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Preparation of consolidated financial statements

| The financial statements contain information about Spartan Boss Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss, 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.

| Spartan Boss Ltd (Registered number: 11545237) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

2. | ACCOUNTING POLICIES - continued

| 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.

| Foreign currencies

| 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 rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2023 - NIL).

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| Additions | 30,072 |  |

| At 31 December 2024 | 30,072 |  |

| NET BOOK VALUE

| At 31 December 2024 | 30,072 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Amounts owed by group undertakings | 195,922 |  | - |  |

| Other debtors | - |  | 10,101 |  |

195,922 |  | 10,101 |  |

| Spartan Boss Ltd (Registered number: 11545237) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Amounts owed to group undertakings | 4,050 |  | - |  |

| Other creditors | 1,020 |  | - |  |

5,070 |  | - |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2024 | 2023 |

| value: | £ | £ |

| 30,753 | Ordinary | £1 | 30,753 |  | 10,101 |  |

| On 26 February 2024, 75 ordinary shares of £1 each were allotted at par.

| On 18 November 2024, 20,352 ordinary shares of £1 each were allotted at par as part of a share exchange agreement.

| On 27 November 2024, 225 ordinary shares of £1 each were allotted at a premium £869.46 per share.

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Unpaid share capital owed by the directors at the balance sheet date in regard to subscriber shares amounted to £nil (2023: £8,480).