Registered number
09334568
Performance Health and Safety Ltd
Unaudited Filleted Accounts
5 April 2023
Performance Health and Safety Ltd
Registered number: 09334568
Balance Sheet
as at 5 April 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 1,027 727
Current assets
Debtors 4 14,212 10,258
Cash at bank and in hand 32,120 28,814
46,332 39,072
Creditors: amounts falling due within one year 5 (14,377) (13,994)
Net current assets 31,955 25,078
Total assets less current liabilities 32,982 25,805
Provisions for liabilities (179) (145)
Net assets 32,803 25,660
Capital and reserves
Called up share capital 100 100
Profit and loss account 32,703 25,560
Shareholder's funds 32,803 25,660
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J. C. Pieters
Director
Approved by the board on 24 November 2023
Performance Health and Safety Ltd
Notes to the Accounts
for the year ended 5 April 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment over 3 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets, other than loans to the director, are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax liabilities are not discounted.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 6 April 2022 3,840
Additions 1,154
Disposals (527)
At 5 April 2023 4,467
Depreciation
At 6 April 2022 3,113
Charge for the year 854
On disposals (527)
At 5 April 2023 3,440
Net book value
At 5 April 2023 1,027
At 5 April 2022 727
4 Debtors 2023 2022
£ £
Trade debtors 13,434 7,266
Other debtors 778 2,992
14,212 10,258
5 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs 14,377 13,994
6 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
J. C. Pieters
Overdrawn director's loan account, interest free and repayable on demand. 2,992 778 (2,992) 778
2,992 778 (2,992) 778
7 Controlling party
The company is controlled by the director.
8 Other information
Performance Health and Safety Ltd is a private company limited by shares and incorporated in England. Its registered office is:
51 The Drive
Beckenham
BR3 1EE
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