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FIRST AID AWARDS LIMITED

Registered Number
07068579
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

FIRST AID AWARDS LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

BEST, Jason Murray
BEST, Stephen Murray

Company Secretary

WOOD, Jonathan Ian

Registered Address

22 East Hill
St. Austell
PL25 4TR

Registered Number

07068579 (England and Wales)
FIRST AID AWARDS LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets454,083429
54,083429
Current assets
Debtors5327,5642,037,846
Cash at bank and on hand2,826,217511,847
3,153,7812,549,693
Creditors amounts falling due within one year6(260,876)(282,619)
Net current assets (liabilities)2,892,9052,267,074
Total assets less current liabilities2,946,9882,267,503
Creditors amounts falling due after one year7(49,424)-
Accruals and deferred income(1,375)(750)
Net assets2,896,1892,266,753
Capital and reserves
Called up share capital1,0001,000
Profit and loss account2,895,1892,265,753
Shareholders' funds2,896,1892,266,753
The financial statements were approved and authorised for issue by the Board of Directors on 7 May 2025, and are signed on its behalf by:
BEST, Stephen Murray
Director
Registered Company No. 07068579
FIRST AID AWARDS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings25
Vehicles25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year45
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 January 248,9948,994
At 31 December 248,9948,994
Amortisation and impairment
At 01 January 248,9948,994
At 31 December 248,9948,994
Net book value
At 31 December 24--
At 31 December 23--
4.Tangible fixed assets

Vehicles

Fixtures & fittings

Total

£££
Cost or valuation
At 01 January 24-3,4633,463
Additions58,5588758,645
At 31 December 2458,5583,55062,108
Depreciation and impairment
At 01 January 24-3,0343,034
Charge for year4,8801114,991
At 31 December 244,8803,1458,025
Net book value
At 31 December 2453,67840554,083
At 31 December 23-429429
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables16,787716
Other debtors310,7152,036,818
Prepayments and accrued income62312
Total327,5642,037,846
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables8059
Taxation and social security250,427282,610
Finance lease and HP contracts9,644-
Total260,876282,619
7.Creditors: amounts due after one year

2024

2023

££
Other creditors49,424-
Total49,424-
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts49,424-