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REGISTERED NUMBER: SC234259 (Scotland)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

OCCUPATIONAL HEALTH WORKS LIMITED

OCCUPATIONAL HEALTH WORKS LIMITED (REGISTERED NUMBER: SC234259)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


OCCUPATIONAL HEALTH WORKS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTOR: Mrs K Sweeney





REGISTERED OFFICE: 6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
G1 3NQ





REGISTERED NUMBER: SC234259 (Scotland)





ACCOUNTANTS: Cornerstone Glasgow Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

OCCUPATIONAL HEALTH WORKS LIMITED (REGISTERED NUMBER: SC234259)

BALANCE SHEET
31 JULY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 27,774 29,218

CURRENT ASSETS
Stocks 7,820 6,135
Debtors 5 109,743 102,217
Cash at bank and in hand 49,678 53,786
167,241 162,138
CREDITORS
Amounts falling due within one year 6 51,118 49,007
NET CURRENT ASSETS 116,123 113,131
TOTAL ASSETS LESS CURRENT
LIABILITIES

143,897

142,349

PROVISIONS FOR LIABILITIES 5,572 5,572
NET ASSETS 138,325 136,777

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 137,325 135,777
138,325 136,777

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

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

The director acknowledges her 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.

OCCUPATIONAL HEALTH WORKS LIMITED (REGISTERED NUMBER: SC234259)

BALANCE SHEET - continued
31 JULY 2023


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 director and authorised for issue on 16 April 2024 and were signed by:





Mrs K Sweeney - Director


OCCUPATIONAL HEALTH WORKS LIMITED (REGISTERED NUMBER: SC234259)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1. STATUTORY INFORMATION

Occupational Health Works Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the 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. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 10% on a straight line basis
Plant and machinery - 20% on a reducing balance basis
Motor vehicles - 20% on a reducing balance basis

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 12 ) .

OCCUPATIONAL HEALTH WORKS LIMITED (REGISTERED NUMBER: SC234259)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

4. TANGIBLE FIXED ASSETS
Long Plant and Motor
leasehold machinery vehicles Totals
£    £    £    £   
COST
At 1 August 2022 16,744 32,141 34,562 83,447
Additions - - 5,500 5,500
At 31 July 2023 16,744 32,141 40,062 88,947
DEPRECIATION
At 1 August 2022 8,371 27,566 18,292 54,229
Charge for year 1,675 915 4,354 6,944
At 31 July 2023 10,046 28,481 22,646 61,173
NET BOOK VALUE
At 31 July 2023 6,698 3,660 17,416 27,774
At 31 July 2022 8,373 4,575 16,270 29,218

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 102,941 93,879
Other debtors 6,802 8,338
109,743 102,217

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 13,552 10,643
Taxation and social security 31,568 32,639
Other creditors 5,998 5,725
51,118 49,007