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REGISTERED NUMBER: SC260785 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 January 2024

for

Health & Safety Services (Glasgow)
Limited

Health & Safety Services (Glasgow)
Limited (Registered number: SC260785)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Health & Safety Services (Glasgow)
Limited

Company Information
for the Year Ended 31 January 2024







DIRECTOR: B Donnelly





REGISTERED OFFICE: Office 14
15 Pitreavie Court
Dunfermline
KY11 8UU





REGISTERED NUMBER: SC260785 (Scotland)





ACCOUNTANTS: Gerber Landa & Gee
Chartered Accountants
Pavilion 1
Finnieston Business Park
Minerva Way
GLASGOW
G3 8AU

Health & Safety Services (Glasgow)
Limited (Registered number: SC260785)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 19,907 46,682
Investments 6 5,296 5,296
25,203 51,978

CURRENT ASSETS
Debtors 7 41,450 34,677
Cash at bank and in hand 85,253 60,522
126,703 95,199
CREDITORS
Amounts falling due within one year 8 45,959 30,951
NET CURRENT ASSETS 80,744 64,248
TOTAL ASSETS LESS CURRENT
LIABILITIES

105,947

116,226

PROVISIONS FOR LIABILITIES 3,782 8,870
NET ASSETS 102,165 107,356

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 102,065 107,256
SHAREHOLDERS' FUNDS 102,165 107,356

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Health & Safety Services (Glasgow)
Limited (Registered number: SC260785)

Balance Sheet - continued
31 January 2024


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 6 June 2024 and were signed by:





B Donnelly - Director


Health & Safety Services (Glasgow)
Limited (Registered number: SC260785)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Health & Safety Services (Glasgow) 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.
Plant and machinery etc - 33% on cost and 15% on cost

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.

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.

Goodwill
Goodwill arose from a business purchased from the directors, which was previously run as a partnership.

Fixed assets investments
Fixed assets investments are held at fair value with regular impairment reviews carried out by Directors.

Health & Safety Services (Glasgow)
Limited (Registered number: SC260785)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2023
and 31 January 2024 80,000
AMORTISATION
At 1 February 2023
and 31 January 2024 80,000
NET BOOK VALUE
At 31 January 2024 -
At 31 January 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023 97,864
Additions 1,271
Disposals (5,325 )
At 31 January 2024 93,810
DEPRECIATION
At 1 February 2023 51,182
Charge for year 28,046
Eliminated on disposal (5,325 )
At 31 January 2024 73,903
NET BOOK VALUE
At 31 January 2024 19,907
At 31 January 2023 46,682

Health & Safety Services (Glasgow)
Limited (Registered number: SC260785)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 February 2023
and 31 January 2024 5,296
NET BOOK VALUE
At 31 January 2024 5,296
At 31 January 2023 5,296

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 38,027 32,998
Prepayments 3,423 1,679
41,450 34,677

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Tax 20,218 6,566
Social security and other taxes 1,388 1,401
VAT 13,363 11,647
Other creditors - 483
Accrued expenses 10,990 10,854
45,959 30,951

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.1.24 31.1.23
£    £   
Within one year 9,612 6,408