REGISTERED NUMBER: 03644523 (England and Wales)

SPARTAN RESCUE LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

222,572

246,716

Investments

5

40

40

222,612

246,756

CURRENT ASSETS

Debtors

267,426

247,818

Prepayments and accrued income

23,030

28,828

Cash at bank and in hand

935,541

546,925

1,225,997

823,571

CREDITORS

Amounts falling due within one year

245,171

145,147

NET CURRENT ASSETS

980,826

678,424

TOTAL ASSETS LESS CURRENT LIABILITIES

1,203,438

925,180

CREDITORS

Amounts falling due after more than one year

(4,167

)

(14,167

)

PROVISIONS FOR LIABILITIES

(48,210

)

(61,679

)

ACCRUALS AND DEFERRED INCOME

(11,872

)

(17,023

)

NET ASSETS

1,139,189

832,311

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

1,139,089

832,211

SHAREHOLDERS' FUNDS

1,139,189

832,311

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 director acknowledges his 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the director and authorised for issue on 25 September 2025 and were signed by:

V P J Smith - Director

1.	STATUTORY INFORMATION

Spartan Rescue Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03644523

Registered office:

3 Weekley Wood Close

Kettering

Northamptonshire

NN14 1UQ

The trading address is 2a Parkwood Close, Roborough, Plymouth PL6 7SG.

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 represents amounts (excluding value added tax) derived from the provision of goods and services to customers during the year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Debtors and creditors

Debtors receivable / creditors payable within one year are measured at transaction price (less any impairment losses on debtors for bad and doubtful debts). Loans and other financial assets / liabilities are initially measured at transaction price and subsequently measured at amortised cost determined using the effective interest method (less any impairment losses on debtors) for bad and doubtful debts.

Any losses arising from impairment are recognised in the profit and loss account.

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 19 (2023 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2024

685,827

Additions

37,691

At 31 December 2024

723,518

DEPRECIATION

At 1 January 2024

439,111

Charge for year

61,835

At 31 December 2024

500,946

NET BOOK VALUE

At 31 December 2024

222,572

At 31 December 2023

246,716

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 January 2024

and 31 December 2024

40

NET BOOK VALUE

At 31 December 2024

40

At 31 December 2023

40

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£1.00

100

100

7.	OTHER FINANCIAL COMMITMENTS

Total financial commitments not included in the balance sheet

2024

2023

£

£

Operating leases

72,500

116,000