Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-312025-05-01falsefalse2023-11-27false3trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15309694 2023-11-26 15309694 2023-11-27 2024-12-31 15309694 2022-11-27 2023-11-26 15309694 2024-12-31 15309694 c:Director1 2023-11-27 2024-12-31 15309694 d:CurrentFinancialInstruments 2024-12-31 15309694 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 15309694 d:ShareCapital 2024-12-31 15309694 d:RetainedEarningsAccumulatedLosses 2024-12-31 15309694 c:FRS102 2023-11-27 2024-12-31 15309694 c:AuditExempt-NoAccountantsReport 2023-11-27 2024-12-31 15309694 c:FullAccounts 2023-11-27 2024-12-31 15309694 c:PrivateLimitedCompanyLtd 2023-11-27 2024-12-31 15309694 e:PoundSterling 2023-11-27 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 15309694










CENTRAL HEALTH, SAFETY, QUALITY AND ENVIRONMENTAL SERVICES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
CENTRAL HEALTH, SAFETY, QUALITY AND ENVIRONMENTAL SERVICES LIMITED
REGISTERED NUMBER: 15309694

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1,526

Cash at bank and in hand
 5 
21,664

  
23,190

Creditors: amounts falling due within one year
 6 
(23,117)

Net current assets
  
 
 
73

  

Net assets
  
73


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(27)

  
73


The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 by: 




K G Blatchford
Director

Date: 1 May 2025

The notes on pages 2 to 6 form part of these financial statements.

Page 1

 
CENTRAL HEALTH, SAFETY, QUALITY AND ENVIRONMENTAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Central Health, Safety, Quality & Environmental Services Limited is a private company, limited by shares, incorporated in England and Wales. The registered office address of the Company is 2 Place Farm, Wheathampstead, Hertfordshire, AL4 8SB. The Company was registered on 27 November 2023, which was also the date that the Company started trading. 

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The financial statements are prepared in pounds sterling, the functional currency, and rounded to the nearest £1.

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.

Page 2

 
CENTRAL HEALTH, SAFETY, QUALITY AND ENVIRONMENTAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

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.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

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.

 
2.7

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.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Page 3

 
CENTRAL HEALTH, SAFETY, QUALITY AND ENVIRONMENTAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.7
Financial instruments (continued)

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due within the operating cycle fall into this category of financial instruments.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Page 4

 
CENTRAL HEALTH, SAFETY, QUALITY AND ENVIRONMENTAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

3.


Employees

27 November 2023 to 31 December 2024
£

Wages and salaries
75,447

Social security costs
9,478

Cost of defined contribution scheme
3,688

88,613


The average monthly number of employees, including directors, during the period was 3.


4.


Debtors

2024
£


Prepayments and accrued income
1,526



5.


Cash and cash equivalents

2024
£

Cash at bank and in hand
21,664



6.


Creditors: Amounts falling due within one year

2024
£

Amounts owed to group undertakings
13,280

Other taxation and social security
9,837

23,117


Page 5

 
CENTRAL HEALTH, SAFETY, QUALITY AND ENVIRONMENTAL SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

7.


Pension commitments

The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £3,688. Contributions totalling £Nil were payable to the fund at the year end.


8.


Related party transactions

During the period, the Company invoiced Borras Construction Limited £49,150 in respect of services provided. During the period, Borras Construction Limited invoiced the Company £7,507 in respect of motor vehicle lease costs. At the period end £6,640 is payable to Borras Construction Limited in respect of an unsecured interest free loan, repayable on demand. Borras Construction Limited owns 50% of the Company. 
During the period, the Company invoiced T & B (Contractors) Limited £50,400 in respect of services provided. At the period end £6,640 is payable to T & B (Contractors) Limited in respect of an unsecured interest free loan, repayable on demand. T & B (Contractors) Limited owns 50% of the Company.


9.


Controlling party

There is no controlling parent undertaking and no overall controlling party.

 
Page 6