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Registered number: 09000023
Safer Sphere CHS Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Safer Sphere CHS Limited for the year ended 30 April 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Safer Sphere CHS Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Safer Sphere CHS Limited , as a body, in accordance with the terms of our engagement letter dated 06 June 2023. Our work has been undertaken solely to prepare for your approval the accounts of Safer Sphere CHS Limited and state those matters that we have agreed to state to the director of Safer Sphere CHS Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Safer Sphere CHS Limited and its director as a body for our work or for this report.
It is your duty to ensure that Safer Sphere CHS Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Safer Sphere CHS Limited . You consider that Safer Sphere CHS Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Safer Sphere CHS Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
22nd August 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 09000023
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 36,470 26,792
36,470 26,792
CURRENT ASSETS
Debtors 6 1,166,849 837,960
Cash at bank and in hand 150,937 271,850
1,317,786 1,109,810
Creditors: Amounts Falling Due Within One Year 7 (648,885 ) (590,342 )
NET CURRENT ASSETS (LIABILITIES) 668,901 519,468
TOTAL ASSETS LESS CURRENT LIABILITIES 705,371 546,260
Creditors: Amounts Falling Due After More Than One Year 8 (173,113 ) (217,618 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (9,118 ) (6,698 )
NET ASSETS 523,140 321,944
CAPITAL AND RESERVES
Called up share capital 11 50 50
Capital redemption reserve 50 50
Profit and Loss Account 523,040 321,844
SHAREHOLDERS' FUNDS 523,140 321,944
Page 2
Page 3
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Michael Forsyth
Director
22nd August 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Safer Sphere CHS Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09000023 . The registered office is Victoria House, 15 Pocket Nook Street, St. Helens, Merseyside, WA9 1LR.
The company's principal place of business is Victoria House, 15 Pocket Nook Street, St. Helens, Merseyside, WA9 1LR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 33% Straight Line
2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. 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.
2.7. Pensions
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 29 (2023: 22)
29 22
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Page 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 130,000
As at 30 April 2024 130,000
Amortisation
As at 1 May 2023 130,000
As at 30 April 2024 130,000
Net Book Value
As at 30 April 2024 -
As at 1 May 2023 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 17,373 40,850 58,223
Additions 3,180 18,357 21,537
As at 30 April 2024 20,553 59,207 79,760
Depreciation
As at 1 May 2023 9,647 21,784 31,431
Provided during the period 1,262 10,597 11,859
As at 30 April 2024 10,909 32,381 43,290
Net Book Value
As at 30 April 2024 9,644 26,826 36,470
As at 1 May 2023 7,726 19,066 26,792
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 931,544 661,937
Amounts owed by group undertakings 880 -
Other debtors 234,425 176,023
1,166,849 837,960
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 114,867 124,804
Bank loans and overdrafts 63,501 73,296
Amounts owed to group undertakings 61,000 49,280
Other creditors 32,327 40,018
Taxation and social security 377,190 302,944
648,885 590,342
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans more than 1 year 173,113 217,618
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 9,118 6,698
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 May 2023 6,698 6,698
Additions 2,420 2,420
Balance at 30 April 2024 9,118 9,118
11. Share Capital
2024 2023
Allotted, called up and fully paid £ £
40 Ordinary A shares of £ 1 each 40 40
10 Ordinary B shares of £ 1 each 10 10
50 50
12. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
Page 6