SPARTAN'S GROUNDWORKS LTD

SPARTAN'S GROUNDWORKS LTD
Contents Page
For the year ended 31 July 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

SPARTAN'S GROUNDWORKS LTD Accountants' Report For the year ended 31 July 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. INNOVATIVE ACCOUNTS LTD 31 July 2025 .................................................... INNOVATIVE ACCOUNTS LTD 58 Peregrine Road, Office 15 London IG6 3SZ 29 July 2026 1

SPARTAN'S GROUNDWORKS LTD
Accountants' Report
For the year ended 31 July 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
INNOVATIVE ACCOUNTS LTD
31 July 2025

....................................................

INNOVATIVE ACCOUNTS LTD
58 Peregrine Road, Office 15
London
IG6 3SZ
29 July 2026

1

SPARTAN'S GROUNDWORKS LTD
Statement of Financial Position
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	4	2,172	4,344
		2,172	4,344
Current assets
Debtors		4,295	10,902
Cash at bank and in hand		12,802	29,984
		17,097	40,886
Creditors: amount falling due within one year		(23,275)	(43,987)
Net current assets		(6,178)	(3,101)

Total assets less current liabilities		(4,006)	1,243
Net assets		(4,006)	1,243

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		(4,106)	1,143
Shareholders' funds		(4,006)	1,243

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 29 July 2026 and were signed by:

-------------------------------
Stefan Manuel Perdus
Director

2

SPARTAN'S GROUNDWORKS LTD
Notes to the Abridged Financial Statements
For the year ended 31 July 2025

General Information

SPARTAN'S GROUNDWORKS LTD is a private company, limited by shares, registered in England & Northern Ireland, registration number 12711366, registration address 124 City Road, London, EC1V 2NX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

50 Reducing Balance

2.

Staff Costs

	2025 £	2024 £
Wages and salaries	104,575	50,180
Social security costs	3,125	293
Other staff costs	2,103	12,009
	109,803	62,482

3.	Average number of employees Average number of employees during the year was 8 (2024 : 8).

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 August 2024	5,250	5,250
Additions	-	-
Disposals	-	-
At 31 July 2025	5,250	5,250
Depreciation
At 01 August 2024	906	906
Charge for year	2,172	2,172
On disposals	-	-
At 31 July 2025	3,078	3,078
Net book values
Closing balance as at 31 July 2025	2,172	2,172
Opening balance as at 01 August 2024	4,344	4,344

5.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

3

Registered Number: 12711366
England & Northern Ireland
SPARTAN'S GROUNDWORKS LTD

Abridged Accounts

Period of accounts Start date: 01 August 2024 End date: 31 July 2025