SPARTA MECH LTD

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 12519064

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		78,516		67,571

			78,516		67,571
CURRENT ASSETS
Stocks		21,105		18,668
Debtors		393,842		250,070
Cash at bank and in hand		168,651		195,056

		583,598		463,794
Creditors: Amounts Falling Due Within One Year		(381,591 )		(312,804 )

NET CURRENT ASSETS (LIABILITIES)			202,007		150,990

TOTAL ASSETS LESS CURRENT LIABILITIES			280,523		218,561

Creditors: Amounts Falling Due After More Than One Year			(20,643 )		(31,524 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	6		(18,791 )		(15,871 )

NET ASSETS			241,089		171,166

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			240,989		171,066

SHAREHOLDERS' FUNDS			241,089		171,166

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SPARTA MECH LTD

Abridged Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mrs S J Baber

Director

21 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

SPARTA MECH LTD is a private company, limited by shares, registered in England & Wales. The company's

registered number and registered office address can be found on the Company Information page.

2. Accounting Policies

2.1. Basis of Preparation of 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.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

2.3. Tangible Fixed Assets and Depreciation

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

life.

Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the

lease.

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

2.6. Taxation

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

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

2.7. Pensions

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. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2025: 9)

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SPARTA MECH LTD

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2025	131,631
Additions	31,787

As at 31 March 2026	163,418

Depreciation
As at 1 April 2025	64,060
Provided during the period	20,842

As at 31 March 2026	84,902

Net Book Value
As at 31 March 2026	78,516

As at 1 April 2025	67,571

5. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	28,826	17,873
Later than one year and not later than five years	20,643	31,524

	49,469	49,397

	49,469	49,397

6. Deferred Taxation

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.

	2026	2025
	£	£
Other timing differences	18,791	15,871

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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SPARTA MECH LTD

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

8. Dividends

	2026	2025
	£	£
On equity shares:
Interim dividend paid	75,000	70,000

During the year, total dividends of £75,000 (2025: £70,000) were paid to directors.

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