IRIS Accounts Production v23.3.0.418 09940286 Board of Directors Board of Directors 1.4.22 31.3.23 31.3.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh099402862022-03-31099402862023-03-31099402862022-04-012023-03-31099402862021-03-31099402862021-04-012022-03-31099402862022-03-3109940286ns10:Originalns15:EnglandWales2022-04-012023-03-3109940286ns14:PoundSterlingns10:Original2022-04-012023-03-3109940286ns10:Originalns10:Director12022-04-012023-03-3109940286ns10:Original2022-04-012023-03-3109940286ns10:Originalns10:Director22022-04-012023-03-3109940286ns10:Original2023-03-3109940286ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-3109940286ns10:Originalns10:SmallEntities2022-04-012023-03-3109940286ns10:Originalns10:AuditExempt-NoAccountantsReport2022-04-012023-03-3109940286ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3109940286ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-3109940286ns10:Originalns10:FullAccounts2022-04-012023-03-3109940286ns10:Original12022-04-012023-03-3109940286ns10:Originalns10:RegisteredOffice2022-04-012023-03-3109940286ns10:Original2022-03-3109940286ns10:Originalns5:CurrentFinancialInstruments2023-03-3109940286ns10:Originalns5:CurrentFinancialInstruments2022-03-3109940286ns5:ShareCapitalns10:Original2023-03-3109940286ns5:ShareCapitalns10:Original2022-03-3109940286ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3109940286ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3109940286ns10:Originalns5:NetGoodwill2022-04-012023-03-3109940286ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-04-012023-03-3109940286ns10:Originalns5:PlantMachinery2022-04-012023-03-3109940286ns10:Original2021-04-012022-03-3109940286ns10:Originalns5:NetGoodwill2022-03-3109940286ns10:Originalns5:NetGoodwill2023-03-3109940286ns10:Originalns5:NetGoodwill2022-03-3109940286ns10:Originalns5:PlantMachinery2022-03-3109940286ns10:Originalns5:PlantMachinery2023-03-3109940286ns10:Originalns5:PlantMachinery2022-03-3109940286ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3109940286ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-31
REGISTERED NUMBER: 09940286 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Peardon Health And Safety Limited

Peardon Health And Safety Limited (Registered number: 09940286)

Contents of the Financial Statements
for the Year Ended 31 March 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Peardon Health And Safety Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Mrs M V Breavington
Mr C S Breavington





REGISTERED OFFICE: Lewis House
Great Chesterford Court
Great Chesterford
Essex
CB10 1PF





BUSINESS ADDRESS: 14 North Road
South Ockendon
Essex
RM15 6QL





REGISTERED NUMBER: 09940286 (England and Wales)

Peardon Health And Safety Limited (Registered number: 09940286)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 1,500 2,000
Tangible assets 6 276 1,097
1,776 3,097

CURRENT ASSETS
Stocks 3,045 1,698
Debtors 7 45,332 46,601
Cash at bank 138,337 113,189
186,714 161,488
CREDITORS
Amounts falling due within one year 8 36,143 35,845
NET CURRENT ASSETS 150,571 125,643
TOTAL ASSETS LESS CURRENT
LIABILITIES

152,347

128,740

PROVISIONS FOR LIABILITIES 62 774
NET ASSETS 152,285 127,966

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 152,185 127,866
152,285 127,966

Peardon Health And Safety Limited (Registered number: 09940286)

Balance Sheet - continued
31 March 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2023 and were signed on its behalf by:




Mr C S Breavington - Director



Mrs M V Breavington - Director


Peardon Health And Safety Limited (Registered number: 09940286)

Notes to the Financial Statements
for the Year Ended 31 March 2023


1. STATUTORY INFORMATION

Peardon Health And Safety Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.


Peardon Health And Safety Limited (Registered number: 09940286)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


3. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 5,000
AMORTISATION
At 1 April 2022 3,000
Charge for year 500
At 31 March 2023 3,500
NET BOOK VALUE
At 31 March 2023 1,500
At 31 March 2022 2,000

Peardon Health And Safety Limited (Registered number: 09940286)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


6. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 5,631
DEPRECIATION
At 1 April 2022 4,534
Charge for year 821
At 31 March 2023 5,355
NET BOOK VALUE
At 31 March 2023 276
At 31 March 2022 1,097

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 45,004 45,950
Other debtors 328 651
45,332 46,601

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts - 1
Trade creditors 284 1,029
Taxation and social security 33,135 31,560
Other creditors 2,724 3,255
36,143 35,845