Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-012falsehealth and safety training consultancy2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07590772 2023-05-01 2024-04-30 07590772 2022-05-01 2023-04-30 07590772 2024-04-30 07590772 2023-04-30 07590772 2022-05-01 07590772 c:Director1 2023-05-01 2024-04-30 07590772 d:OfficeEquipment 2023-05-01 2024-04-30 07590772 d:OfficeEquipment 2024-04-30 07590772 d:OfficeEquipment 2023-04-30 07590772 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 07590772 d:OtherPropertyPlantEquipment 2023-05-01 2024-04-30 07590772 d:OtherPropertyPlantEquipment 2024-04-30 07590772 d:OtherPropertyPlantEquipment 2023-04-30 07590772 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 07590772 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 07590772 d:CurrentFinancialInstruments 2024-04-30 07590772 d:CurrentFinancialInstruments 2023-04-30 07590772 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 07590772 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 07590772 d:ShareCapital 2024-04-30 07590772 d:ShareCapital 2023-04-30 07590772 d:RetainedEarningsAccumulatedLosses 2024-04-30 07590772 d:RetainedEarningsAccumulatedLosses 2023-04-30 07590772 c:OrdinaryShareClass1 2023-05-01 2024-04-30 07590772 c:OrdinaryShareClass1 2024-04-30 07590772 c:OrdinaryShareClass1 2023-04-30 07590772 c:OrdinaryShareClass2 2023-05-01 2024-04-30 07590772 c:OrdinaryShareClass2 2024-04-30 07590772 c:OrdinaryShareClass2 2023-04-30 07590772 c:FRS102 2023-05-01 2024-04-30 07590772 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 07590772 c:FullAccounts 2023-05-01 2024-04-30 07590772 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 07590772 d:AcceleratedTaxDepreciationDeferredTax 2024-04-30 07590772 d:AcceleratedTaxDepreciationDeferredTax 2023-04-30 07590772 2 2023-05-01 2024-04-30 07590772 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07590772









CRUSADER HEALTH & SAFETY CONSULTING LIMITED








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
CRUSADER HEALTH & SAFETY CONSULTING LIMITED
REGISTERED NUMBER: 07590772

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,669
2,892

Current assets
  

Debtors: amounts falling due within one year
 5 
270,582
250,253

Creditors: amounts falling due within one year
 6 
(76,785)
(88,873)

Net current assets
  
 
 
193,797
 
 
161,380

Total assets less current liabilities
  
196,466
164,272

Provisions for liabilities
  

Deferred tax
 7 
(167)
(223)

Net assets
  
196,299
164,049


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
196,199
163,949

  
196,299
164,049


Page 1

 
CRUSADER HEALTH & SAFETY CONSULTING LIMITED
REGISTERED NUMBER: 07590772
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 January 2025.






D Eve
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
CRUSADER HEALTH & SAFETY CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Crusader Health & Safety Consulting Limited is a private company limited by shares, incorporated in England, United Kingdom. The address of the registered office is Suite D, The Business Centre, Faringdon Avenue, Romford, Essex, RM3 8EN. The company's principal activity was that of health and safety training consultancy.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
CRUSADER HEALTH & SAFETY CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
25%
Other fixed assets
-
Not depreciated

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
CRUSADER HEALTH & SAFETY CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.12

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's Balance sheet when the company becomes party to the contractual provisions of the instrument.

 
2.13

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 5

 
CRUSADER HEALTH & SAFETY CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Office equipment
Other fixed assets
Total

£
£
£



Cost or valuation


At 1 May 2023
1,541
2,000
3,541



At 30 April 2024

1,541
2,000
3,541



Depreciation


At 1 May 2023
649
-
649


Charge for the year on owned assets
223
-
223



At 30 April 2024

872
-
872



Net book value



At 30 April 2024
669
2,000
2,669



At 30 April 2023
892
2,000
2,892


5.


Debtors

2024
2023
£
£


Trade debtors
22,002
31,371

Other debtors
248,580
218,882

270,582
250,253


Page 6

 
CRUSADER HEALTH & SAFETY CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
2,109
2,852

Trade creditors
5,635
4,057

Corporation tax
55,375
65,498

Other taxation and social security
5,393
5,865

Other creditors
3,219
3,219

Accruals and deferred income
5,054
7,382

76,785
88,873



7.


Deferred taxation




2024
2023


£

£






At beginning of year
(223)
(102)


(Released)/charged to profit or loss
56
(121)



At end of year
(167)
(223)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(167)
(223)

Page 7

 
CRUSADER HEALTH & SAFETY CONSULTING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



75 (2023 - 75) Ordinary shares of £1.00 each
75
75
25 (2023 - 25) Ordinary A shares of £1.00 each
25
25

100

100

Ordinary and Ordinary A shares have equal rights with respect to voting and capital on winding up but each class of share has independent dividend rights which will be entirely at the discretion of the company.



9.


Transactions with directors

Included within other debtors due within one year is a loan to D Eve, sole director, amounting to
£222,546 (
2023 - £192,848). Interest has been charged on the average basis at the official rate.

 
Page 8