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REGISTERED NUMBER: 02367034 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

The European Safety Bureau Limited

The European Safety Bureau Limited (Registered number: 02367034)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

The European Safety Bureau Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: D R Gardner
Mrs KL Gardner





REGISTERED OFFICE: Unit 7
Grove Court
Grove Park
Enderby
Leicestershire
LE19 1SA





REGISTERED NUMBER: 02367034 (England and Wales)





ACCOUNTANTS: Charnwood Accountants & Business Advisors LLP
The Point
Granite Way
Mountsorrel
Loughborough
Leicestershire
LE12 7TZ

The European Safety Bureau Limited (Registered number: 02367034)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,992 11,348
Investments 5 262,056 277,908
273,048 289,256

CURRENT ASSETS
Debtors 6 540,933 619,288
Cash at bank and in hand 10,317 70,830
551,250 690,118
CREDITORS
Amounts falling due within one year 7 667,484 733,363
NET CURRENT LIABILITIES (116,234 ) (43,245 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

156,814

246,011

CREDITORS
Amounts falling due after more than one
year

8

139,858

230,950
NET ASSETS 16,956 15,061

CAPITAL AND RESERVES
Called up share capital 9 15,000 15,000
Retained earnings 1,956 61
SHAREHOLDERS' FUNDS 16,956 15,061

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The European Safety Bureau Limited (Registered number: 02367034)

Balance Sheet - continued
30 April 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 Board of Directors and authorised for issue on 30 September 2024 and were signed on its behalf by:




D R Gardner - Director



Mrs KL Gardner - Director


The European Safety Bureau Limited (Registered number: 02367034)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

The European Safety Bureau Limited is a private company, limited by shares , registered in England and Wales. 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 - 20% on reducing balance
Computer equipment - 20% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2023 - 33 ) .

The European Safety Bureau Limited (Registered number: 02367034)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 May 2023 3,692 15,308 19,000
Additions 1,068 1,074 2,142
At 30 April 2024 4,760 16,382 21,142
DEPRECIATION
At 1 May 2023 2,558 5,094 7,652
Charge for year 380 2,118 2,498
At 30 April 2024 2,938 7,212 10,150
NET BOOK VALUE
At 30 April 2024 1,822 9,170 10,992
At 30 April 2023 1,134 10,214 11,348

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 May 2023 277,908
Disposals (15,852 )
At 30 April 2024 262,056
NET BOOK VALUE
At 30 April 2024 262,056
At 30 April 2023 277,908

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 278,650 349,551
Other debtors 262,283 269,737
540,933 619,288

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 77,871 71,928
Trade creditors 182,170 168,120
Taxation and social security 319,188 394,329
Other creditors 88,255 98,986
667,484 733,363

The European Safety Bureau Limited (Registered number: 02367034)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans 53,997 126,517
Other creditors 85,861 104,433
139,858 230,950

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
15,000 Ordinary £1 15,000 15,000

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
D R Gardner and Mrs KL Gardner
Balance outstanding at start of year 190,080 147,183
Amounts advanced - 42,897
Amounts repaid (54,560 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 135,520 190,080

Interest has been charged at the official rate.

11. RELATED PARTY DISCLOSURES

At the year end date within other debtors are balances due to the company as follows:

£262,056 (2023: £277,908 ) due from Navitas Group Ltd in which Mr B J Gardner is a director and shareholder.

12. ULTIMATE CONTROLLING PARTY

The controlling party is Mr DR and Mrs KL Gardner.

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
The European Safety Bureau Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The European Safety Bureau Limited for the year ended 30 April 2024 which comprise the Income Statement, 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 firm 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/rulebook.

This report is made solely to the Board of Directors of The European Safety Bureau Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The European Safety Bureau Limited and state those matters that we have agreed to state to the Board of Directors of The European Safety Bureau Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The European Safety Bureau Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The European Safety Bureau Limited. You consider that The European Safety Bureau 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 financial statements of The European Safety Bureau 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 statutory financial statements.






Charnwood Accountants & Business Advisors LLP
The Point
Granite Way
Mountsorrel
Loughborough
Leicestershire
LE12 7TZ


30 September 2024