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FIRST AID AWARDS LIMITED

Registered Number
07068579
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

FIRST AID AWARDS LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

BEST, Jason Murray
BEST, Stephen Murray

Company Secretary

WOOD, Jonathan Ian

Registered Address

22 East Hill
St. Austell
PL25 4TR

Registered Number

07068579 (England and Wales)
FIRST AID AWARDS LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3429572
429572
Current assets
Debtors42,037,846739,866
Cash at bank and on hand511,8471,096,175
2,549,6931,836,041
Creditors amounts falling due within one year5(282,619)(256,051)
Net current assets (liabilities)2,267,0741,579,990
Total assets less current liabilities2,267,5031,580,562
Accruals and deferred income(750)(680)
Net assets2,266,7531,579,882
Capital and reserves
Called up share capital1,0001,000
Profit and loss account2,265,7531,578,882
Shareholders' funds2,266,7531,579,882
The financial statements were approved and authorised for issue by the Board of Directors on 19 August 2024, and are signed on its behalf by:
BEST, Stephen Murray
Director
Registered Company No. 07068579
FIRST AID AWARDS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
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. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings25
Office Equipment25
2.Average number of employees

20232022
Average number of employees during the year55
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 January 233,4633,463
At 31 December 233,4633,463
Depreciation and impairment
At 01 January 232,8912,891
Charge for year143143
At 31 December 233,0343,034
Net book value
At 31 December 23429429
At 31 December 22572572
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables7162,519
Other debtors2,036,818737,283
Prepayments and accrued income31264
Total2,037,846739,866
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables916
Taxation and social security282,610256,035
Total282,619256,051