U.S.
SECURITIES AND EXCHANGE COMMISSION


Washington,
D.C. 20549





FORM
10-K





ANNUAL
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
1934





For
the fiscal year ended August 31, 2009








Commission
File No. 333-156796





SPARTAN
BUSINESS SERVICES CORPORATION


(Exact
name of small business issuer as specified in its charter)





Nevada
            26-3751595(State
      or other jurisdiction of incorporation or organization)
            (I.R.S.
      Employer Identification No.)








2200
Timber Rose Drive, Las Vegas, Nevada 89134


(Address
of Principal Executive Offices)





(702)
250-4423


(Issuer’s
telephone number)





None


(Former
name, address and fiscal year, if changed since last report)





Securities
registered pursuant to Section 12(b) of the Act: None





Securities
registered pursuant to Section 12(g) of the Act: Common Stock, $0.001 par
value





Indicate
by check mark whether the registrant (1) has filed all reports required to be
filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the
preceding twelve months (or for such shorter periods that the registrant was
required to file such reports), and (2) has been subject to such filing
requirements for the past 90
days.  Yes  [X]     No  [   ]





Check if
there is no disclosure of delinquent filers in response to Item 405 of
Regulation S-B not contained in this form, and no disclosure will be contained,
to the best of the registrant’s knowledge, in definitive proxy or information
statements incorporated by reference in Part III of this Form 10-K or any
amendment to this Form 10-K.  [   ]





Indicate
by check mark whether the registrant is a shell company (as defined in Rule
12b-2 of the Exchange Act):
Yes  [X]     No  [   ]





Revenues
for year ended August 31, 2009:   $-0-





Aggregate
market value of the voting common stock held by non-affiliates of the registrant
as of December 21, 2009 was:  $-0-





Number of
shares of our common stock outstanding as of August 31, 2009 is:
14,000,000.





The
Company’s Transfer Agent is Island Stock Transfer, 100 Second Avenue S., suite
705S, St. Petersburg, Florida 33701 Telephone (727) 289-0010.





State the
number of shares outstanding of each of the issuer’s classes of common equity,
as of August 31, 2009:   14,000,000 shares of common
stock.





PART
I





ITEM
1.                      DESCRIPTION
OF BUSINESS





Spartan
Business Services Corporation was incorporated in the State of Nevada on
November 19, 2008.  Spartan Business Services Corporation is a
development stage company with a principal business of offering general business
services/consulting to start-up companies, small and medium business planning to
expand, individuals, and other business and organizations.  We offer
comprehensive services tailored to the client’s desired goal and
needs.  The documentation we produce may be for a client’s internal
use, compliance reporting or documentation supporting a business
opportunity.  The advantage we have over the competition is that we
offer an all-encompassing solution with emphasis on due diligence, competition
analysis, strategy and implementation, market analysis and wide-ranging
pro-forma financial projections.





Spartan
Business Services Corporation is a development stage company that has not
significantly commenced its planned principal operations. Spartan Business
Services Corporation operations to date have been devoted primarily to start-up
and development activities, which include the following:





1.            Formation
of the Company;





2.            Development
of the Spartan Business Services Corporation business plan;





3.            Initiated
working on sales and marketing material;





4.            Conducted
due diligence and identified four major classifications of market segmentation
to target and adopted a focused marketing strategy.  These
classifications include:





·
            Individual
      Proprietors


·
            Small
      Accounting and Consulting Businesses – less than 25
    employees


·
            Medium
      Accounting and Consulting
Businesses


·
            Large
      Auditing and Consulting Companies








Spartan
Business Services Corporation is attempting to become operational and
anticipates sales to begin approximately six months following the placement of
our offering.  In order to generate revenues, Spartan Business
Services Corporation must address the following areas:





1.
            Finalize and implement our
      marketing plan:  In order to effectively market our
      services, the Company has adopted a focused marketing strategy that it
      needs to finalize and implement.  This all encompassing strategy
      is broken down into four major market segmentations.  While
      client satisfaction is paramount and an underscoring philosophy, the
      marketing strategy varies based on the size of the targeted
      client.


2.
            Promoting our services as
      mutually beneficial: Referral relationships will be one key to our
      success.  One of our strategies is to offer our services to
      business where their clients require services that are beyond their
      internal manpower.  Spartan Business Services will portray a
      professional image and complete the services efficiently and cost
      effectively.  Conducting business in this manner will result in
      a positive reflection on our Company as well as the referring
      client.


2





3.
            Constantly monitor our
      market: We plan to constantly monitor our targeted market
      segmentations and adapt to consumers needs, wants and
      desires.  To be successful we plan to evolve and diversify or
      expand our scope of services to satisfy our
  clients.


4.
            Run our Company ethically and
      responsibly: Conduct our business and ourselves ethically and
      responsibly.





As of
August 31, 2009, Spartan Business Services Corporation had one officer and one
director. The Company’s officer, Molly Blaszczak, does not receive a
salary.





As of
August 31, 2009 Spartan Business Services Corporation had 14,000,000 shares of
$0.001 par value common stock issued and outstanding.





Spartan
Business Services Corporation has administrative offices located at 2200 Timber
Rose Drive, Las Vegas, Nevada 89134.





Spartan
Business Services Corporation fiscal year end is August 31.





EMPLOYEES





We have
no full time employees.  Molly Blaszczak, our President, Chief
Executive Officer and Director, she agreed to allocate a portion of her time to
our activities.





ITEM
2.                      DESCRIPTION
OF PROPERTY





Spartan
Business Services Corporation maintains its office at 2200 Timber Rose Drive,
Las Vegas, Nevada 89134. There are currently no proposed programs for the
renovation, improvement or development of the facilities currently in
use.





Spartan
Business Services Corporation management does not currently have policies
regarding the acquisition or sale of real estate assets primarily for possible
capital gain or primarily for income. Spartan Business Services Corporation does
not presently hold any investments or interests in real estate, investments in
real estate mortgages or securities of or interests in persons primarily engaged
in real estate activities.





ITEM
3.                      LEGAL
PROCEEDINGS





There is
no litigation pending or threatened by or against us.





ITEM
4.                      SUBMISSION
OF MATTERS TO A VOTE OF SECURITY HOLDERS





None.








3


PART
II





ITEM
5.                      MARKET
FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS





On August
31, 2009, there were 27 shareholders of record of our common
stock.  Our shares of common stock have never been traded on any
recognized stock exchange.





DIVIDENDS





We do not
intend to retain future earnings to support our growth.  Any payment
of cash dividends in the future will be dependent upon: the amount of funds
legally available therefore; our earnings; financial condition; capital
requirements; and other factors which our Board of Directors deems
relevant.





ITEM
7.                      MANGEMENT’S
DISCUSSION AND ANALYSIS OF FINANCIALCONDITION AND RESULTS OF
OPERATIONS





Plan of
Operation





Spartan
Business Services Corporation was incorporated in the State of Nevada on
November 19, 2008.  Spartan Business Services Corporation is a
development stage company with a principal business of offering general business
services/consulting to start-up companies, small and medium business planning to
expand, individuals, and other business and organizations.  The
documentation we produce may be for a client’s internal use, compliance
reporting or documentation supporting a business opportunity.  The
advantage we have over the competition is that we offer an all-encompassing
solution with emphasis on due diligence, competition analysis, strategy and
implementation, market analysis and wide-ranging pro-forma financial
projections.  The Company’s operations have been limited to general
administrative operations and are considered a development stage company in
accordance with Statement of Financial Accounting Standards No. 7.


Results
of Operation





We did
not have any operating income from inception (November 19, 2008) through August
31, 2009.  For the year ended August 31, 2009, we recognized a net
loss of $25,581.  Some general and administrative expenses during the
year were accrued.  Expenses for the year were comprised of costs
mainly associated with legal, accounting, and office.





Liquidity
and Capital Resources





At August
31, 2009, we had no capital resources and will rely upon the issuance of common
stock and additional capital contributions from shareholders to fund
administrative and other expenses.








4





ITEM
8.                      FINANCIAL
STATEMENTS





Our
financial statements, together with the report of auditors, are as
follows:











SPARTAN
BUSINESS SERVICES CORPORATION





FINANCIAL
STATEMENTS





AS
OF AUGUST 31, 2009





Spartan
Business Services Corporation


Financial
Statements Table of Contents








PageINDEPENDENT AUDITORS REPORT
            F-1BALANCE SHEETS
            F-2STATEMENTS OF OPERATIONS
            F-3STATEMENTS OF CASH FLOWS
            F-4STATEMENTS OF STOCKHOLDERS EQUITY
            F-5FOOTNOTES TO THE FINANCIAL STATEMENTS
            F-6


























5







SEALE
AND BEERS, CPAs




PCAOB & CPAB REGISTERED
AUDITORS


www.sealebeers.com








REPORT OF
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM








To
the Board of Directors


Spartan
Business Services Corp.


(A
Development Stage Company)





We have
audited the accompanying balance sheet of Spartan Business Services Corp. (A
Development Stage Company) as of August 31, 2009, and the related statements of
operations, stockholders’ equity (deficit) and cash flows for the period from
inception on November 19, 2008 through August 31, 2009. These financial
statements are the responsibility of the Company’s management.  Our
responsibility is to express an opinion on these financial statements based on
our audits.





We
conduct our audits in accordance with standards of the Public Company Accounting
Oversight Board (United States).  Those standards require that we plan
and perform the audits to obtain reasonable assurance about whether the
financial statements are free of material misstatement.  An audit
includes examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements.  An audit also includes
assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement
presentation.  We believe that our audits provide a reasonable basis
for our opinion.





In our
opinion, the financial statements referred to above present fairly, in all
material respects, the financial position of Spartan Business Services Corp. (A
Development Stage Company) as of August 31, 2009, and the related statements of
operations, stockholders’ equity (deficit) and cash flows for the period from
inception on November 19, 2008 through August 31, 2009, in conformity with
accounting principles generally accepted in the United States of
America.





The
accompanying financial statements have been prepared assuming that the Company
will continue as a going concern.  As discussed in Note 1 to the
financial statements, the Company has incurred a net loss of approximately
$25,000, which raises substantial doubt about its ability to continue as a going
concern.  Management’s plans concerning these matters are also
described in Note 1.  The financial statements do not include any
adjustments that might result from the outcome of this uncertainty.








/s/
Seale and Beers, CPAs





Seale and
Beers, CPAs


Las
Vegas, Nevada


December
16, 2009








50 S Jones Blvd, Ste 202,
Las Vegas, NV 89107 (888) 727-8251 Fax (888) 782-2351





F-1


6





SPARTAN
BUSINESS SERVICES CORP


(A
Development Stage Company)


Balance sheet








ASSETS
            
            August
      31, 2009Current
      assets:Cash
      and cash equivalents
            
            $
            26,905Prepaid
      expense, net
            
            
            9,699Total
      current assets
            
            
            36,604$
            36,604LIABILITIES
      AND STOCKHOLDERS' EQUITYCurrent
      liabilities:Accounts
      payable
            
            $
            13,712Advance
      from shareholder
            
            
            -Total
      current liabilities
            
            
            13,712Commitments
      and contingencies
            
            
            -Stockholders'
      equityPreferred
      stock; $.001 par value, 5,000,000 sharesauthorized,
      zero shares issued and outstanding
            
            
            -Common
      stock; $.001 par value, 70,000,000 shares authorized;14,000,000  shares
      issued and outstanding
            
            
            14,000Additional
      paid-in-capital
            
            
            34,473Deficit
      accumulated during development stage
            
            
            (25,581
            )Total
      stockholders' equity
            
            
            22,892Total
      liabilities and stockholders' equity
            
            $
            36,604








The
accompanying notes are an integral part of the financial statements





F-2


7





SPARTAN
BUSINESS SERVICES CORP


(A
Development Stage Company)





Statement of operations








November
      19, 2008(Inception)throughAugust
      31, 2009Revenues
            
            $
            -Operating
      expensesGeneral
      and administrative
            
            
            25,58125,581(Loss)
      from operations
            
            
            (25,581
            )Other
      income (expense)Interest
      income
            
            
            -Interest
      expense
            
            
            -Loss
      before income taxes
            
            
            (25,581
            )Income
      tax expense
            
            
            -Net
      (loss)
            
            $
            (25,581
            )Basic
      and diluted loss per common share
            
            $
            (0.002
            )Basic
      and diluted weighted average common shares outstanding
            
            
            10,720,421








The
accompanying notes are an integral part of the financial statements





F-3


8





SPARTAN
BUSINESS SERVICES CORP


(A
Development Stage Company)





Statement of cash flows








November
      19, 2008(Inception)throughAugust
      31, 2009Operating
      activities:Net
      loss
            
            $
            (25,581
            )Adjustments
      to reconcile net loss tonet
      cash used in operating activities:Amortization
      of prepaid expense
            
            
            301Stock
      issued for services
            
            
            2,500Changes
      in operating assets and liabilities:(Increase)
      in prepaid expense
            
            
            (10,000
            )Increase
      in accounts payable
            
            
            13,712Net
      cash (used in) operating activities
            
            
            (19,068
            )Financing
      activities:Proceeds
      from issuance of common stock
            
            
            45,973Net
      cash provided by financing activities
            
            
            45,973Net
      change in cash
            
            
            26,905Cash,
      beginning of period
            
            
            -Cash,
      ending of period
            
            $
            26,905Supplemental
      cash flow disclosuresCash
      paid for:Interest
      expense
            
            $
            -Income
      taxes
            
            $
            -Non-cash
      activities:Issuance
      of common stock for services
            
            $
            2,500





The
accompanying notes are an integral part of the financial statements





F-4


9





SPARTAN
BUSINESS SERVICES CORP


(A
Development Stage Company)





Statement of changes in stockholders' equity








AccumulatedAdditional
            
            
            Deficit
      during
            
            
            TotalPreferred
      stock
            
            
            Common
      Stock
            
            
            paid-in
            
            
            Development
            
            
            Shareholders'Shares
            
            
            Amount
            
            
            Shares
            
            
            Amount
            
            
            capital
            
            
            Stage
            
            
            (deficit)Balance
      November 19, 2008 (date of inception)
            
            
            -
            
            
            $
            -
            
            
            
            -
            
            
            $
            -
            
            
            $
            -
            
            
            $
            -
            
            
            $
            -Common
      shares issued for cash onNovember
      25, 2008 at $0.001 per share
            
            
            -
            
            
            
            -
            
            
            
            7,500,000
            
            
            
            7,500
            
            
            
            -
            
            
            
            -
            
            
            
            7,500Common
      shares issued for service onNovember
      25, 2008 at $0.001 per share
            
            
            -
            
            
            
            -
            
            
            
            2,500,000
            
            
            
            2,500
            
            
            
            -
            
            
            
            -
            
            
            
            2,500Common
      shares issued relating to private placement,at
      $0.01 per share, net of $1,527 of offering costs
            
            
            -
            
            
            
            -
            
            
            
            4,000,000
            
            
            
            4,000
            
            
            
            34,473
            
            
            
            -
            
            
            
            38,473Net
      (loss) from Inception through August 31, 2009
            
            
            -
            
            
            
            -
            
            
            
            -
            
            
            
            -
            
            
            
            -
            
            
            
            (25,581
            )
            
            
            (25,581
            )Balance
      August 31, 2009
            
            
            -
            
            
            $
            -
            
            
            
            14,000,000
            
            
            $
            14,000
            
            
            $
            34,473
            
            
            $
            (25,581
            )
            
            $
            22,892








The
accompanying notes are an integral part of the financial statements





F-5


10


SPARTAN
BUSINESS SERVICES CORP.


(A
Development Stage Company)


NOTES TO THE FINANCIAL STATEMENTS








Note
1.  Nature of Business and Summary of Significant Accounting
Policies




The
summary of significant accounting policies is presented to assist in the
understanding of the financial statements.  The financial statements
and notes are representations of management.  These accounting
policies conform to accounting principles generally accepted in the United
States of America and have been consistently applied in the preparation of the
financial statements.




Nature
of business and organization


Spartan
Business Services Corp. (the “Company”) was incorporated in the State of Nevada
on November 19, 2008.  The Company’s principal business objective is
to provide business plan writing services and general business
consulting/services to start-up companies, small and medium business looking to
expand, individuals, and other business and organizations.  We offer
comprehensive services tailored to the client’s desired goal.  The
Company’s operations have been limited to general administrative operations and
are considered a development stage company in accordance with Statement of
Financial Accounting Standards No. 7.





Management
of Company


The
Company filed its articles of incorporation with theNevada Secretary of
Stateon November
19, 2008, indicating Molly Blaszczak as the incorporator.  The company
filed its initial list of officers and directors with the Nevada Secretary of
State on November 19, 2008, indicating it’s President as Molly
Blaszczak.





Going
Concern


The
accompanying financial statements have been prepared assuming the Company will
continue as a going concern, which contemplates the realization of assets and
the satisfaction of liabilities in the normal course of business.  The
Company incurred net loss of approximately $32,000 from the period of November
19, 2008 (Date of Inception) through August 31, 2009 and has not commenced its
operations, rather, still in the development stages, raising substantial doubt
about the Company’s ability to continue as a going concern.  The
Company will seek additional sources of capital through the issuance of debt or
equity financing, but there can be no assurance the Company will be successful
in accomplishing its objectives.




The
ability of the Company to continue as a going concern is dependent on additional
sources of capital and the success of the Company’s plan.  The
financial statements do not include any adjustments that might be necessary if
the Company is unable to continue as a going concern.




Estimates


The
preparation of financial statements in conformity with U.S. generally accepted
accounting principles requires management to make certain estimates and
assumptions that affect the amounts reported in the financial statements and
accompanying notes.  The Company is subject to uncertainty of future
events, economic, environmental and political factors and changes in the
Company’s business environment; therefore, actual results could differ from
these estimates.  Accordingly, accounting estimates used in the
preparation of the Company’s financial statements will change as new events
occur; more experience is acquired, as additional information is obtained and as
the Company’s operating environment changes.  Changes are made in
estimates as circumstances warrant.  Such changes in estimates and
refinement of estimation methodologies are reflected in the
statements.







F-6


11








Note
1.  Nature of Business and Summary of Significant Accounting Policies
– continued





Summary
of accounting policies





Cash
and cash equivalents


Cash and
cash equivalents include interest bearing and non-interest bearing bank
deposits, money market accounts, and short-term instruments with a liquidation
provision of three month or less.




Revenue
recognition


The
Company has no revenues to date from its operations.  Once revenues
are generated, management will establish a revenue recognition
policy.




Advertising
costs


Advertising
costs are generally expensed as incurred and are included in selling and
marketing expenses in the accompanying statement of operations.





As of
August 31, 2009, there was no advertising costs incurred.





Fair
value of financial instruments


The
Financial Accounting Standards Board’s Statement 107, “Disclosures about Fair
Value of Financial Instruments”, requires the determination of fair value of the
Company’s financial assets and liabilities.  The estimated fair values
of financial instruments were determined by management using available market
information and appropriate valuation methodologies.  The carrying
amounts of financial instruments including cash and advance from shareholder
approximate their fair value because of their short maturities.




Income taxes


The
Company accounts for its income taxes in accordance with Statement of Financial
Accounting Standards No. 109, which requires recognition of deferred tax assets
and liabilities for future tax consequences attributable to differences between
the financial statement carrying amounts of existing assets and liabilities and
their respective tax bases and tax credit carry forwards.  Deferred
tax assets and liabilities are measured using enacted tax rates expected to
apply to taxable income in the years in which those temporary differences are
expected to be recovered or settled.  The effect on deferred tax
assets and liabilities of a change in tax rates is recognized in operations in
the period that includes the enactment date.




Net
loss per common share


The
Company computes net loss per share in accordance with SFAS No. 128, Earnings
per Share (SFAS 128) and SEC Staff Accounting Bulletin No. 98 (SAB
98).  Under the provisions of SFAS 128 and SAB 98, basic net loss per
share is computed by dividing the net loss available to common stockholders for
the period by the weighted average number of shares of common stock outstanding
during the period.  The calculation of diluted net loss per share
gives effect to common stock equivalents; however, potential common shares are
excluded if their effect is anti-dilutive.




Comprehensive
income


The
Company accounts for comprehensive income (loss) in accordance with SFAS No. 130
"Reporting Comprehensive income" which requires comprehensive income (loss) and
its components to be reported when a company has items of comprehensive income
(loss).  Comprehensive income (loss) includes net income (loss) plus
other comprehensive income (loss). There are no differences or reconciling items
between net income and comprehensive income from the period of November 19, 2008
(Date of Inception) through August 31, 2009.


F-7


12







Note
1.  Nature of Business and Summary of Significant Accounting Policies
– continued





Summary
of accounting policies –continued





Concentration
of credit risk


A
significant amount of the Company’s assets and resources are dependent on the
financial support of the shareholders, should the shareholders determine to no
longer finance the operations of the company, it may be unlikely for the company
to continue.




The
Company maintains its cash in institutions insured by the Federal Deposit
Insurance Corporation (FDIC).  This government corporation insured
balances up to $100,000 through October 13, 2008.  As of October 14,
2008 all non-interest bearing transaction deposit accounts at an FDIC-insured
institution, including all personal and business checking deposit accounts that
do not earn interest, are fully insured for the entire amount in the deposit
account.  This unlimited insurance coverage is temporary and will
remain in effect for participating institutions until December 31,
2009.





All other
deposit accounts at FDIC-insured institutions are insured up to at least
$250,000 per depositor until December 31, 2009.  On January 1, 2010,
FDIC deposit insurance for all deposit accounts, except for certain retirement
accounts, will return to at least $100,000 per depositor.  Insurance
coverage for certain retirement accounts, which include all IRA deposit
accounts, will remain at $250,000 per depositor.





New
accounting pronouncements


In
June 2009, the FASB issued SFAS No. 168, The “FASB Accounting Standards
Codification” and the Hierarchy of Generally Accepted Accounting
Principles - a replacement of FASB statement No. 162, SFAS 168 will become the
source of authoritative U.S. generally accepted accounting principles (GAAP)
recognized by the FASB to be applied by nongovernmental entities. Rules and
interpretive releases of the Securities and Exchange Commission (SEC) under
authority of federal securities laws are also sources of authoritative GAAP for
SEC registrants. On the effective date of this Statement, the Codification will
supersede all then-existing non-SEC accounting and reporting standards. All
other nongrandfathered non-SEC accounting literature not included in the
Codification will become nonauthoritative.   This Statement is effective
for financial statements issued for interim and annual periods ending after
September 15, 2009. The Company has not yet adopted the provisions of SFAS No.
166, but does not expect it to have a material impact on its financial position,
results of operations or cash flows.





In
June 2009, the FASB issued SFAS No. 167, “Amendments to FASB Interpretation
No. 46(R)” SFAS 167 will improve financial reporting by enterprises
involved with variable interest entities. The Board undertook this project to
address (1) the effects on certain provisions of FASB Interpretation No. 46
(revised December 2003), Consolidation of Variable Interest
Entities, as a result of the elimination of the qualifying
special-purpose entity concept in FASB Statement No. 166, Accounting for Transfers of
Financial Assets, and (2) constituent concerns about the application of
certain key provisions of Interpretation 46(R), including those in which the
accounting and disclosures under the Interpretation do not always provide timely
and useful information about an enterprise’s involvement in a variable
interest-entity. This Statement shall be effective as of the beginning of each
reporting entity’s first annual reporting period that begins after November 15,
2009, for interim periods within that first annual reporting period, and for
interim and annual reporting periods thereafter.  Earlier application is
prohibited. The Company has not yet adopted the provisions of SFAS No. 167, but
does not expect it to have a material impact on its financial position, results
of operations or cash flows.











F-8


13





Note
1.  Nature of Business and Summary of Significant Accounting Policies
– continued





Summary of
accounting policies –continued





New
accounting pronouncements -continued


In
June 2009, the FASB issued SFAS No. 166, “Accounting for Transfers of
Financial Assets—an amendment of FASB Statement No. 140”. Statement No.
166 will require more information about transfers of financial assets, including
securitization transactions. It eliminates the concept of a “qualifying special
purpose entity,” changes the requirements for derecognizing financial assets,
and requires additional disclosures. This statement will be effective at the
start of a company’s first fiscal year beginning after November 15, 2009 or
January 1, 2010, for companies reporting earnings on a calendar-year basis. The
Company has not yet adopted the provisions of SFAS No. 166, but does not expect
it to have a material impact on its financial position, results of operations or
cash flows.





In
May 2009, the FASB issued SFAS No. 165, “Subsequent Events”. SFAS 165
provides authoritative accounting literature related to evaluating subsequent
events that was previously addressed only in the auditing literature, and is
largely similar to the current guidance in the auditing literature with some
exceptions that are not intended to result in significant changes in practice.
SFAS 165 defines subsequent events and also requires the disclosure of the date
through which an entity has evaluated subsequent events and the basis for that
date. SFAS 165 is effective on a prospective basis for interim or annual
financial periods ending after June 15, 2009. We plan to adopt SFAS 165 in
the second quarter of Fiscal 2010 and do not expect it to have a material impact
on our consolidated financial statements.





In May
2008, the Financial Accounting Standards Board (“FASB”) issued SFAS No. 163,
“Accounting for Financial Guarantee Insurance Contracts-and interpretation of
FASB Statement No. 60”.  SFAS No. 163 clarifies how Statement 60
applies to financial guarantee insurance contracts, including the recognition
and measurement of premium revenue and claims liabilities. This statement also
requires expanded disclosures about financial guarantee insurance contracts.
SFAS No. 163 is effective for fiscal years beginning on or after December 15,
2008, and interim periods within those years. SFAS No. 163 has no effect on the
Company’s financial position, statements of operations, or cash flows at this
time.





In May
2008, the Financial Accounting Standards Board (“FASB”) issued SFAS No. 162,
“The Hierarchy of Generally Accepted Accounting Principles”.  SFAS No.
162 sets forth the level of authority to a given accounting pronouncement or
document by category. Where there might be conflicting guidance between two
categories, the more authoritative category will prevail. SFAS No. 162 will
become effective 60 days after the SEC approves the PCAOB’s amendments to AU
Section 411 of the AICPA Professional Standards. SFAS No. 162 has no effect on
the Company’s financial position, statements of operations, or cash flows at
this time.





In March
2008, the Financial Accounting Standards Board, or FASB, issued SFAS No. 161,
Disclosures about Derivative Instruments and Hedging Activities—an amendment of
FASB Statement No. 133.  This standard requires companies to provide
enhanced disclosures about (a) how and why an entity uses derivative
instruments, (b) how derivative instruments and related hedged items are
accounted for under Statement 133 and its related interpretations, and (c) how
derivative instruments and related hedged items affect an entity’s financial
position, financial performance, and cash flows. This Statement is effective for
financial statements issued for fiscal years and interim periods beginning after
November 15, 2008, with early application encouraged. The Company has not yet
adopted the provisions of SFAS No. 161, but does not expect it to have a
material impact on its financial position, results of operations or cash
flows.





Note
2. Prepaid expense





On August
21, 2009, the Company entered into a contractual agreement for professional
service to be rendered over a twelve month period for the amount of
$10,000.  As of August 31, 2009, no services have been received. The
Company recorded the liability of $10,000 and a corresponding prepaid expense in
the same amount to be amortized over the term of the agreement. For the period
ended August 31, 2009, the Company amortized $301 of prepaid expense and
recorded as professional fees.




F-9


14





Note
3. Stockholders’ deficit





The
Company's articles of incorporation provide for the authorization of seventy
million (70,000,000) shares of common stock and five million (5,000,000) shares
of preferred stock with par values of $0.001. Common stock holders have all the
rights and obligations that normally pertain to stockholders of Nevada
corporations.  As of August 31, 2009 the Company had 14,000,000 shares
of common stock issued and outstanding.  The Company has not issued
any shares of preferred stock.





On
November 25, 2008 the Company issued 2,500,000 shares of common stock at $0.001
par value to the Company’s president/shareholder for services provided valued at
$2,500.





On
November 25, 2008 the Company issued 7,500,000 shares of common stock at $0.001
par value to the Company’s president/shareholder for capital investment totaling
$7,500.





The
Company initiated a Private Placement in April 2009 for the sale of 4,000,000
shares of common stock to investors at $0.01 per share.  As of August 31,
2009, all subscriptions have been received from 26 investors, raising $38,473 in
proceeds, net of $1,527 of offering costs.





Note
3.  Related party transactions





The
Company issued 2,500,000 shares of common stock to its president/shareholder for
service provided valued at $2,500.




The
Company issued 7,500,000 shares of common stock to its president/shareholder for
equity investment valued at $7,500.




Note
4. Income tax


Deferred
income taxes reflect the net tax effects of temporary differences between the
carrying amounts of assets and liabilities for financial statement purposes and
the amounts used for income tax purposes.  Significant components of
the Company’s deferred tax liabilities and assets as of August 31, 2009 are as
follows:


Deferred
      tax assets:Net
      operating loss
            
            $
            32,280Income
      tax rate
            
            
            34
            %10,975Less
      valuation allowance
            
            
            (10,975
            )$
            -





Note
4. Income tax - continued


Through
August 31, 2009, a valuation allowance has been recorded to offset the deferred
tax assets, including those related to the net operating
losses.  During the period of November 19, 2008 (Date of Inception)
through August 31, 2009, the Company determined that it was more likely than not
that it would not realize its deferred tax assets and a valuation allowance was
recorded.  At August 31, 2009, the Company had approximately $32,000
of federal and state net operating losses.  The net operating loss
carry forwards, if not utilized will begin to expire in 2028.
 
 Reconciliations
of the U.S. federal statutory rate to the actual tax rate follows from the
period of November 19, 2008 (Date of Inception) through August 31, 2009 is as
follows:





U.S.
      federal statutory income tax rate
            
            
            34.0
            %State
      tax - net of federal benefit
            
            
            0.0
            %34.0
            %Increase
      in valuation allowance
            
            
            (34.0
            %)Effective
      tax rate
            
            
            0.0
            %





F-10


15





Note
5. Property and equipment





As of
August 31, 2009 the Company does not own any property and/or equipment. The
Company currently is using one of the shareholders primary residences as office
space. The company does not pay rent for the use of the space.




Note
6. Related party transactions





Officer’s
compensation paid to president/shareholder from the period of November 19, 2008
(Date of Inception) through August 31, 2009, was $17,000.




Note
7. Subsequent Events





On
December 1, 2009 Brian Blaszczak was appointed to the Board of Directors of the
Company.



































F-11
  16





ITEM
9.                      CHANGES
IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL
DISCLOSURE





(a) On
August 6, 2009, Board of Directors of the Company dismissed Moore &
Associates Chartered, its independent registered public account firm. On the
same date, August 6, 2009, the accounting firm of Seale and Beers, CPAs was
engaged as the Company's new independent registered public account firm. The
Board of Directors of the Company and the Company's Audit Committee approved of
the dismissal of Moore & Associates Chartered and the engagement of Seale
and Beers, CPAs as its independent auditor. None of the reports of Moore &
Associates Chartered on the Company's financial statements since inception or
subsequent interim period contained an adverse opinion or disclaimer of opinion,
or was qualified or modified as to uncertainty, audit scope or accounting
principles, except that the Company's audited financial statements from
inception on November 19, 2008 through May 31, 2009 contained a going concern
qualification in the Company's audited financial statements.





During
the Company's most recent filing, there were no disagreements with Moore and
Associates, Chartered whether or not resolved, on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which, if not resolved to Moore and Associates, Chartered's
satisfaction, would have caused it to make reference to the subject matter of
the disagreement in connection with its report on the Company's financial
statements.





On August
27, 2009, The Public Company Accounting Oversight Board ("Board" or"PCAOB")
revoked the registration of Moore & Associates, Chartered on the basis of
its findings concerning Moore and Associates Chartered's violations of Section
10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, PCAOB
rules and auditing standards in auditing the financial statements of three
issuer clients from 2006 to 2008, PCAOB rules and quality controls standards,
and noncooperation with a Board investigation. None of the three aforementioned
three issuer clients was Spartan Business Services Corporation.





(c) Since
August 6, 2009 (the date on which Seale and Beers, CPAs has been engaged as the
Company’s independent registered public accounting firm) Seale and Beers CPAs
has audited the Financial Statements of the Company from Inception on November
19, 2009 through May 31, 2009.





(d)
During the Company's audit from Inception on November 19, 2009 through May 31,
2009, there were no disagreements with Seale and Beers, CPAs, whether or not
resolved, on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which, if not resolved to
Seale and Beers, CPAs satisfaction, would have caused it to make reference to
the subject matter of the disagreement in connection with its report on the
Company's financial statements.











17


ITEM
9A.                      CONTROLS
AND PROCEDURES





Management’s
Report On Internal Control Over Financial Reporting





Our
management is responsible for establishing and maintaining adequate internal
control over financial reporting.  Internal control over financial
reporting is defined in Rule 13a-15(f) or 15d-15(f) promulgated under the
Securities Exchange Act of 1934 as a process designed by, or under the
supervision of, the company’s principal executive and principal financial
officers and effected by the company’s board of directors, management and other
personnel, to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external
purposes in accordance with accounting principles generally accepted in the
United States of America and includes those policies and procedures
that:





-
            Pertain
      to the maintenance of records that in reasonable detail accurately and
      fairly reflect the transactions and dispositions of the assets of the
      company;


-
            Provide
      reasonable assurance that transactions are recorded as necessary to permit
      preparation of financial statements in accordance with accounting
      principles generally accepted in the United States of America and that
      receipts and expenditures of the company are being made only in accordance
      with authorizations of management and directors of the company;
      and


-
            Provide
      reasonable assurance regarding prevention or timely detection of
      unauthorized acquisition, use or disposition of the company’s assets that
      could have a material effect on the financial
  statements.





Because
of its inherent limitations, internal control over financial reporting may not
prevent or detect misstatements.  Projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.  All internal control
systems, no matter how well designed, have inherent
limitations.  Therefore, even those systems determined to be effective
can provide only reasonable assurance with respect to financial statement
preparation and presentation.  Because of the inherent limitations of
internal control, there is a risk that material misstatements may not be
prevented or detected on a timely basis by internal control over financial
reporting. However, these inherent limitations are known features of the
financial reporting process.  Therefore, it is possible to design into
the process safeguards to reduce, though not eliminate, this risk.





As of
August 31, 2009 management assessed the effectiveness of our internal control
over financial reporting based on the criteria for effective internal control
over financial reporting established in Internal Control--Integrated Framework
issued by the Committee of Sponsoring Organizations of the Treadway Commission
("COSO") and SEC guidance on conducting such assessments.  Based on
that evaluation, they concluded that, during the period covered by this report,
such internal controls and procedures were not effective to detect the
inappropriate application of US GAAP rules as more fully described
below.  This was due to deficiencies that existed in the design or
operation of our internal controls over financial reporting that adversely
affected our internal controls and that may be considered to be material
weaknesses.





18





The
matters involving internal controls and procedures that our management
considered to be material weaknesses under the standards of the Public Company
Accounting Oversight Board were: (1) lack of a functioning audit committee due
to a lack of a majority of independent members and a lack of a majority of
outside directors on our board of directors, resulting in ineffective oversight
in the establishment and monitoring of required internal controls and
procedures; (2) inadequate segregation of duties consistent with control
objectives; and (3) ineffective controls over period end financial disclosure
and reporting processes.  The aforementioned material weaknesses were
identified by our Chief Executive Officer in connection with the review of our
financial statements as of August 31, 2009.





Management
believes that the material weaknesses set forth in items (2) and (3) above did
not have an effect on our financial results.  However, management
believes that the lack of a functioning audit committee and the lack of a
majority of outside directors on our board of directors results in ineffective
oversight in the establishment and monitoring of required internal controls and
procedures, which could result in a material misstatement in our financial
statements in future periods.





This
annual report does not include an attestation report of the Corporation's
registered public accounting firm regarding internal control over financial
reporting.  Management's report was not subject to attestation by the
Corporation's registered public accounting firm pursuant to temporary rules of
the SEC that permit the Corporation to provide only the management's report in
this annual report.





Management’s
Remediation Initiatives





In an
effort to remediate the identified material weaknesses and other deficiencies
and enhance our internal controls, we have initiated, or plan to initiate, the
following series of measures:





We will
create a position to segregate duties consistent with control objectives and
will increase our personnel resources and technical accounting expertise within
the accounting function when funds are available to us.  And, we plan
to appoint one or more outside directors to our board of directors who shall be
appointed to an audit committee resulting in a fully functioning audit committee
who will undertake the oversight in the establishment and monitoring of required
internal controls and procedures such as reviewing and approving estimates and
assumptions made by management when funds are available to us.





Management
believes that the appointment of one or more outside directors, who shall be
appointed to a fully functioning audit committee, will remedy the lack of a
functioning audit committee and a lack of a majority of outside directors on our
Board.





We
anticipate that these initiatives will be at least partially, if not fully,
implemented by May 31, 2010.  Additionally, we plan to test our
updated controls and remediate our deficiencies by May 31, 2010.








19


ITEM
9B.  CHANGES IN INTERNAL CONTROL OVER
FINANCIAL REPORTING





There
were no changes in our internal control over financial reporting (as such term
is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) during the most
recent fiscal year that have materially affected, or are reasonably likely to
materially affect, our internal control over financial reporting.





This
annual report does not include an attestation report of the Company’s registered
public accounting firm regarding internal control over financial
reporting.  Management’s report was not subject to attestation by the
Company’s registered public accounting firm pursuant to temporary rules of the
Securities and Exchange Commission that permit us to provide only management’s
report in this Annual Report on Form 10-K.





PART
III





ITEM
10.                      DIRECTORS,
EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS: COMPLIANCE WITH SECTION 16(A)
OF THE EXCHANGE ACT





The
directors and officers as of August 31, 2009, are set forth
below.  The directors hold office for their respective term and until
their successors are duly elected and qualified.  Vacancies in the
existing Board are filled by a majority vote of the remaining
directors.  The officers serve at the will of our Board of
Directors





Name
            Age
            Positions and Offices
  HeldMolly
      Blaszczak
            49
            President/CEO/Director





BUSINESS
EXPERIENCE





Set forth
below is the name of our director and officer, all positions and offices held,
the period during which she has served as such, and the business experience
during at least the last five years:





Molly Blaszczak, President,
Chief Executive Officer, Chief Financial Officer, Chief Accounting Officer,
Secretary, Treasurer, and Director:




Ms.
Blaszczak has a background in management and marketing on a national
basis.  She is currently employed by Summit Business Services
Corporation; a company she co-founded in 2007.   Her duties
include marketing of services and general administrative
activities.  Prior work experience includes Regional Marketing
Director of Oakland County Visiting Nurse
Association.  Responsibilities included, marketing of nurse support to
physicians, hospitals, nursing homes and individuals.  Additional
responsibilities included fund raising for United Way and community
education.  From 1986-1992 Ms. Blaszczak was employed by Medco,
Inc.  She held various positions within the Company and in 1988 became
the National Marketing Director.  Her duties included oversight of
affiliate offices located across the United States.  She was
responsible for business planning, marketing, and recruitment of medical
personnel.  Prior to 1986, she worked in marketing in the service and
personnel placement sector.




20




She
received a Bachelor of Communications degree from Oakland University in
1986.




CERTAIN
LEGAL PROCEEDINGS





No
director, nominee for director, or executive officer has appeared as a party in
any legal proceeding material to an evaluation of his ability or integrity
during the past five years.





COMPLIANCE
WITH SECTION 16(a) OF THE EXCHANGE ACT





To date,
we have not filed Form 5 for the year ended December 31, 2008.





ITEM
11.                      EXECUTIVE
COMPENSATION





The
Company's officers or directors have received cash or other remuneration since
inception.  Officer’s compensation paid to president/shareholder from
the period of November 19, 2008 (Date of Inception) through August 31, 2009, was
$17,000.  Once the Company begins to generate revenue, it is
anticipated that the Company will begin paying salaries to its
officers.  The amount of which will be determined by the board of
directors at that time.




No
retirement, pension, profit sharing, stock option or insurance programs or other
similar programs have been adopted by us for the benefit of our
employees.





ITEM
12.                      SECURITY
OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT





We have
issued a total of 10,000,000 shares of our common stock to the following persons
for an equity investment and services as of December 21, 2009:





Name
            Number
      of Total Shares
            %
      of ShareholdingsMolly
      Blaszczak
            10,000,000
            71.43%





The
address for Molly Blaszczak is 2200 Timber Rose Drive, Las Vegas, Nevada
89134.





ITEM
13.                      CERTAIN
RELATIONSHIPS AND RELATED TRANSACTIONS





The
Company has 75,000,000 shares authorized and 14,000,000 shares issued and
outstanding as of August 31, 2009.  The issued and outstanding shares
were as follows:




On
November 25, 2008 the Company issued 7,500,000 shares of common stock at $0.001
par value to Molly Blaszczak, the Company’s president/ shareholder for an equity
investment of $7,500.





On
November 25, 2008 the Company issued 2,500,000 shares of common stock at $0.001
par value to Molly Blaszczak, the Company’s president/ shareholder for services
provided valued at $2,500.





Officer’s
compensation paid to president/shareholder from the period of November 19, 2008
(Date of Inception) through August 31, 2009, was $17,000.




21


Spartan
Business Services Corporation’s principal office space is provided at no
cost.  Please refer to the section titled “Description of Property”
herein.




PART
IV





ITEM
14.     PRINCIPAL ACCOUNTANT FEES AND
SERVICES





Audit
Fees





For the
Company's fiscal year ended August 31, 2009, the Company incurred $8,030 in
audit fees.  The audit fees were for professional services rendered
for the audit of our financial statements, respectively.





Tax
Fees





For the
Company's fiscal year ended August 31, 2009, the Company has not incurred any
tax fees for  professional services rendered for tax compliance, tax
advice, and tax planning, as well as for legal services.





All Other
Fees





The
Company did not incur any other fees related to services rendered by our
principal accountant for the fiscal year ended August 31, 2009.





ITEM
15.                      EXHIBITS
AND REPORTS ON FORM 8-K





(a)  The
following documents are filed as part of this report:





1.   Financial
statements; see index to financial statements and schedules in Item 8
herein.





2    Financial
statement schedules; see index to financial statements and schedules in Item 8
herein.





3.   Exhibits:





The
following exhibits are filed with this Form 10-K and are identified by the
numbers indicated; see index to exhibits immediately following financial
statements and schedules of this report.





EXHIBIT
INDEX





Exhibit
31 - 302 CERTIFICATION OF CERTIFYING OFFICER


Exhibit
32 - 906 CERTIFICATION OF CERTIFYING OFFICER








22








SIGNATURES





Pursuant
to the requirements of Section 13 or 15(d) of the Securities Exchange Act of
1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned, there unto duly authorized.








SPARTAN
BUSINESS SERVICES CORPORATION





By:  /s/  Molly Blaszczak


Molly
Blaszczak


President,
Chief Executive Officer,


and
Director








Dated:   December
21, 2009





Pursuant
to the requirements of the Securities Exchange Act of 1934, this report has been
signed below by the following persons on behalf of the registrant and in the
capacities and on the dates indicated.








By:   /s/  Molly
Blaszczak


President,
Chief Executive
Officer,                                       Dated:   December
21, 2009


Director

















































23