Company Registration No. 14351699 (England and Wales)
Bjw Health And Safety Services Limited
Unaudited accounts
for the year ended 30 September 2024
Bjw Health And Safety Services Limited
Unaudited accounts
Contents
Bjw Health And Safety Services Limited
Company Information
for the year ended 30 September 2024
Directors
Jody Wilson
Brian John Wilson
Company Number
14351699 (England and Wales)
Registered Office
Unit 36
Stafford Business Village
Dyson Way, Staffordshire Technology Park
Stafford
Staffordshire
ST18 0TW
England
Accountants
Omega Accounting Ltd
Bjw Health And Safety Services Limited
Statement of financial position
as at 30 September 2024
Tangible assets
1,458
1,040
Cash at bank and in hand
53,899
29,131
Creditors: amounts falling due within one year
(27,345)
(15,357)
Net current assets
27,010
13,774
Called up share capital
4
4
Profit and loss account
28,464
14,810
Shareholders' funds
28,468
14,814
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 January 2025 and were signed on its behalf by
Jody Wilson
Director
Company Registration No. 14351699
Bjw Health And Safety Services Limited
Notes to the Accounts
for the year ended 30 September 2024
Bjw Health And Safety Services Limited is a private company, limited by shares, registered in England and Wales, registration number 14351699. The registered office is Unit 36, Stafford Business Village, Dyson Way, Staffordshire Technology Park, Stafford, Staffordshire, ST18 0TW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
(a) Critical accounting estimates and assumptions
The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.
(i) Useful economic lives of tangible assets
The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and physical condition of the assets. See tangible assets note for the carrying amount of the assets and the accounting policy for the useful economic lives for each class of assets.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Bjw Health And Safety Services Limited
Notes to the Accounts
for the year ended 30 September 2024
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
A review for indicators of impairment is carried out at each reporting date, with recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purpose of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash- generating unit to which the asset belongs. The cash- generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or group of assets.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment
5 years straight line
4
Tangible fixed assets
Computer equipment
At 30 September 2024
2,406
At 30 September 2024
1,458
At 30 September 2023
1,040
Amounts falling due within one year
Bjw Health And Safety Services Limited
Notes to the Accounts
for the year ended 30 September 2024
6
Creditors: amounts falling due within one year
2024
2023
Taxes and social security
26,801
14,200
7
Transactions with related parties
Transactions with directors are under normal market conditions and/or not material.
8
Average number of employees
During the year the average number of employees was 3 (2023: 2).