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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 9/19/22 Sparta Commercial Services, Inc. 10-Q 7/31/22 48:3.2M M2 Compliance LLC/FA |
Document/Exhibit Description Pages Size
1: 10-Q Quarterly Report HTML 747K
2: EX-31.1 Certification -- §302 - SOA'02 HTML 17K
3: EX-31.2 Certification -- §302 - SOA'02 HTML 17K
4: EX-32.1 Certification -- §906 - SOA'02 HTML 15K
10: R1 Cover HTML 67K
11: R2 Condensed Consolidated Balance Sheets (Unaudited) HTML 138K
12: R3 Condensed Consolidated Balance Sheets (Unaudited) HTML 51K
(Parenthetical)
13: R4 Condensed Consolidated Statements of Operations HTML 88K
(Unaudited)
14: R5 Condensed Consolidated Statements Deficits HTML 98K
15: R6 Condensed Consolidated Statements Cash Flows HTML 90K
(Unaudited)
16: R7 Summary of Significant Accounting Policies HTML 70K
17: R8 Going Concern Matters HTML 21K
18: R9 Notes Payable and Derivatives HTML 49K
19: R10 Loans Payable to Related Parties HTML 19K
20: R11 Equity Transactions HTML 37K
21: R12 Fair Value Measurements HTML 31K
22: R13 Property and Equipment HTML 23K
23: R14 Warrants HTML 18K
24: R15 Commitments and Contingencies HTML 28K
25: R16 Subsequent Events HTML 18K
26: R17 Summary of Significant Accounting Policies HTML 113K
(Policies)
27: R18 Summary of Significant Accounting Policies HTML 20K
(Tables)
28: R19 Notes Payable and Derivatives (Tables) HTML 46K
29: R20 Fair Value Measurements (Tables) HTML 25K
30: R21 Property and Equipment (Tables) HTML 21K
31: R22 Schedule of Estimated Useful Life of Property and HTML 24K
Equipment (Details)
32: R23 Summary of Significant Accounting Policies HTML 20K
(Details Narrative)
33: R24 Going Concern Matters (Details Narrative) HTML 20K
34: R25 Schedule of Notes Payable (Details) HTML 30K
35: R26 Schedule of Derivative Liabilities Assumptions HTML 31K
Using Black-Scholes Option (Details)
36: R27 Schedule of Changes in Derivative Liabilities HTML 25K
(Details)
37: R28 Notes Payable and Derivatives (Details Narrative) HTML 19K
38: R29 Loans Payable to Related Parties (Details HTML 18K
Narrative)
39: R30 Equity Transactions (Details Narrative) HTML 80K
40: R31 Schedule of Fair Values of Financial Liabilities HTML 30K
(Details)
41: R32 Schedule of Property and Equipment (Details) HTML 25K
42: R33 Warrants (Details Narrative) HTML 19K
43: R34 Commitments and Contingencies (Details Narrative) HTML 33K
46: XML IDEA XML File -- Filing Summary XML 79K
44: XML XBRL Instance -- form10-q_htm XML 614K
45: EXCEL IDEA Workbook of Financial Reports XLSX 74K
6: EX-101.CAL XBRL Calculations -- srco-20220731_cal XML 114K
7: EX-101.DEF XBRL Definitions -- srco-20220731_def XML 321K
8: EX-101.LAB XBRL Labels -- srco-20220731_lab XML 615K
9: EX-101.PRE XBRL Presentations -- srco-20220731_pre XML 460K
5: EX-101.SCH XBRL Schema -- srco-20220731 XSD 88K
47: JSON XBRL Instance as JSON Data -- MetaLinks 244± 341K
48: ZIP XBRL Zipped Folder -- 0001493152-22-026258-xbrl Zip 157K
EXHIBIT 31.2
CERTIFICATIONS
I, Anthony L. Havens, certify that:
1. I have reviewed this report on Form 10-Q for the period ended July 31, 2022 of Sparta Commercial Services, Inc.;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4. As the registrant’s sole certifying officer, I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me by others within those entities, particularly during the period in which this report is being prepared;
(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5. As the registrant’s sole certifying officer, I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.
Date: September 19, 2022
| /s/ Anthony L. Havens | |
| Anthony L. Havens | |
| Principal financial and accounting officer |
C:
| This ‘10-Q’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 9/19/22 | |||
| For Period end: | 7/31/22 | NT 10-Q | ||
| List all Filings | ||||