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Company Registration No. SC563496 (Scotland)
Spartan 77 Ltd Unaudited accounts for the year ended 30 April 2025
Spartan 77 Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Spartan 77 Ltd Company Information for the year ended 30 April 2025
Director
Joanna Gray
Company Number
SC563496 (Scotland)
Registered Office
8 Relugas Road Edinburgh EH9 2ND Scotland
Accountants
Allsquare (Edinburgh) Ltd Federation House 222-224 Queensferry Road Edinburgh EH4 2BN
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Spartan 77 Ltd Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
379
2,291
Current assets
Debtors
5
7,896
5,994
Cash at bank and in hand
3,365
1,550
11,261
7,544
Creditors: amounts falling due within one year
6
(8,654)
(9,115)
Net current assets/(liabilities)
2,607
(1,571)
Total assets less current liabilities
2,986
720
Provisions for liabilities
Deferred tax
7
(70)
(436)
Net assets
2,916
284
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
2,816
184
Shareholders' funds
2,916
284
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 January 2026 and were signed on its behalf by
Joanna Gray Director Company Registration No. SC563496
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Spartan 77 Ltd Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Spartan 77 Ltd is a private company, limited by shares, registered in Scotland, registration number SC563496. The registered office is 8 Relugas Road, Edinburgh, EH9 2ND, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Fixtures & fittings
25% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Spartan 77 Ltd Notes to the Accounts for the year ended 30 April 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 May 2024
5,290
20,430
25,720
Additions
-
152
152
At 30 April 2025
5,290
20,582
25,872
Depreciation
At 1 May 2024
4,759
18,670
23,429
Charge for the year
266
1,798
2,064
At 30 April 2025
5,025
20,468
25,493
Net book value
At 30 April 2025
265
114
379
At 30 April 2024
531
1,760
2,291
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
2,907
2,755
Other debtors
4,989
3,239
7,896
5,994
6
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
-
1,063
Trade creditors
3,849
6,012
Taxes and social security
4,805
440
Deferred income
-
1,600
8,654
9,115
7
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
70
436
2025
2024
£
£
Provision at start of year
436
821
Credited to the profit and loss account
(366)
(385)
Provision at end of year
70
436
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Spartan 77 Ltd Notes to the Accounts for the year ended 30 April 2025
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Transactions with related parties
Included in Other Debtors is an amount of £4.991 (2024: £3,239) due from the director, Joanna Gray, to the company. Interest at a rate of 2.25% has been charged where the loan exceeded £10,000. No interest is charged by the directors to the company. The loan has no fixed terms for repayment.
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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