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Registered number: 08223665
Harris Safety Training Services Limited
Financial Statements
For The Year Ended 30 April 2024
Matthew Squire FFA
Matthew Squire & Company Limited
The Orchard, Thorngrove Mews
Sinton Green
Worcester
Worcestershire
WR2 6NP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08223665
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 69,862 74,174
69,862 74,174
CURRENT ASSETS
Debtors 5 26,868 27,332
Cash at bank and in hand 111,152 155,582
138,020 182,914
Creditors: Amounts Falling Due Within One Year 6 (94,221 ) (89,617 )
NET CURRENT ASSETS (LIABILITIES) 43,799 93,297
TOTAL ASSETS LESS CURRENT LIABILITIES 113,661 167,471
Creditors: Amounts Falling Due After More Than One Year 7 (11,319 ) (30,835 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,274 ) (14,093 )
NET ASSETS 89,068 122,543
CAPITAL AND RESERVES
Called up share capital 9 120 100
Profit and Loss Account 88,948 122,443
SHAREHOLDERS' FUNDS 89,068 122,543
Page 1
Page 2
For the year ending 30 April 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Stephen Harris
Director
Ms Sally du Heaume
Director
12 March 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Harris Safety Training Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08223665 . The registered office is 1 Buckle Wood, Worcester, WR3 8EJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
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2.5. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 118,047 12,401 11,531 141,979
Additions 21,935 263 916 23,114
Disposals (7,000 ) - - (7,000 )
As at 30 April 2024 132,982 12,664 12,447 158,093
Depreciation
As at 1 May 2023 48,616 9,408 9,781 67,805
Provided during the period 22,681 814 879 24,374
Disposals (3,948 ) - - (3,948 )
As at 30 April 2024 67,349 10,222 10,660 88,231
Net Book Value
As at 30 April 2024 65,633 2,442 1,787 69,862
As at 1 May 2023 69,431 2,993 1,750 74,174
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 20,772 23,085
Prepayments and accrued income 1,335 1,580
Other debtors 2,667 2,667
Directors' loan accounts 2,094 -
26,868 27,332
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 15,730 12,304
Bank loans and overdrafts 20,077 11,632
Corporation tax 5,489 4,167
Other taxes and social security 842 245
VAT 7,973 17,469
Net wages - 1,315
...CONTINUED
Page 4
Page 5
Other creditors 481 248
Accruals and deferred income 40,733 39,987
Directors' loan accounts 2,896 2,250
94,221 89,617
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 11,319 21,667
Directors loan account - 9,168
11,319 30,835
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 120 100
Page 5