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Company Registration No. 12230958 (England and Wales)
300 Spartans Limited Unaudited accounts for the period from 1 October 2024 to 31 October 2025
300 Spartans Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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300 Spartans Limited Company Information for the period from 1 October 2024 to 31 October 2025
Directors
Mr Iulian Stan Mrs Malgorzata Stolarczyk
Company Number
12230958 (England and Wales)
Registered Office
Unit 33 Broadfield Lane Industrial Estate Boston PE21 8DR United Kingdom
Accountants
Griffin and Sage Limited 172 Park Road Peterborough PE1 2UF
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300 Spartans Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
77,207 
81,338 
Current assets
Debtors
5
364,631 
476,798 
Cash at bank and in hand
403,133 
115,235 
767,764 
592,033 
Creditors: amounts falling due within one year
6
(700,653)
(494,568)
Net current assets
67,111 
97,465 
Total assets less current liabilities
144,318 
178,803 
Creditors: amounts falling due after more than one year
7
(8,924)
(20,055)
Net assets
135,394 
158,748 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
135,393 
158,747 
Shareholders' funds
135,394 
158,748 
For the period ending 31 October 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 directors acknowledge their 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 of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by
Mr Iulian Stan Director Company Registration No. 12230958
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300 Spartans Limited Notes to the Accounts for the period from 1 October 2024 to 31 October 2025
1
Statutory information
300 Spartans Limited is a private company, limited by shares, registered in England and Wales, registration number 12230958. The registered office is Unit 33, Broadfield Lane Industrial Estate, Boston, PE21 8DR, United Kingdom.
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 period, 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.
Presentation currency
The accounts are presented in £ sterling.
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
20% Reducing Balance
Motor vehicles
20% Reducing Balance
Fixtures & fittings
15% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2024
116,250 
34,000 
16,221 
166,471 
Additions
2,917 
9,432 
2,089 
14,438 
At 31 October 2025
119,167 
43,432 
18,310 
180,909 
Depreciation
At 1 October 2024
62,418 
16,454 
6,261 
85,133 
Charge for the period
11,342 
5,396 
1,831 
18,569 
At 31 October 2025
73,760 
21,850 
8,092 
103,702 
Net book value
At 31 October 2025
45,407 
21,582 
10,218 
77,207 
At 30 September 2024
53,832 
17,546 
9,960 
81,338 
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300 Spartans Limited Notes to the Accounts for the period from 1 October 2024 to 31 October 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
194,186 
321,260 
Accrued income and prepayments
170,445 
155,538 
364,631 
476,798 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
378,433 
337,749 
Trade creditors
9,486 
5,325 
Taxes and social security
252,281 
109,818 
Other creditors
54,964 
85,738 
Loans from directors
172 
(53,134)
Accruals
5,317 
9,072 
700,653 
494,568 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
8,924 
20,055 
8
Average number of employees
During the period the average number of employees was 300 (2024: 276).
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