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Registered number: 11638439
Civil Safety Training & Rescue Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 11638439
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 458,916 416,710
458,916 416,710
CURRENT ASSETS
Debtors 5 733,280 621,546
Cash at bank and in hand 299,263 166,264
1,032,543 787,810
Creditors: Amounts Falling Due Within One Year 6 (811,101 ) (528,870 )
NET CURRENT ASSETS (LIABILITIES) 221,442 258,940
TOTAL ASSETS LESS CURRENT LIABILITIES 680,358 675,650
Creditors: Amounts Falling Due After More Than One Year 7 (212,448 ) (243,986 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (69,258 ) (76,046 )
NET ASSETS 398,652 355,618
CAPITAL AND RESERVES
Called up share capital 10 100 100
Income Statement 398,552 355,518
SHAREHOLDERS' FUNDS 398,652 355,618
Page 1
Page 2
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board
Mr Ben Edgley
Director
25 July 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Civil Safety Training & Rescue Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11638439 . The registered office is Unit 1 Wood Lane, Ramsey, Huntingdon, Cambridgeshire, PE26 2XA.
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. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue.
2.3. 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.
2.4. 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:
Freehold 33% Straight line
Plant & Machinery 25% / 10% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 33% Reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 income statement 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 income statement as incurred.
2.6. 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.
...CONTINUED
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2.6. Taxation - continued
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.
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: 12 (2023: 10)
12 10
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 November 2023 6,287 173,112 386,749 2,850 568,998
Additions 43,997 30,445 107,808 12,424 194,674
Disposals - (9,412 ) (93,900 ) - (103,312 )
As at 31 October 2024 50,284 194,145 400,657 15,274 660,360
Depreciation
As at 1 November 2023 3,318 44,898 103,617 455 152,288
Provided during the period 2,096 18,889 73,504 1,493 95,982
Disposals - (6,421 ) (40,405 ) - (46,826 )
As at 31 October 2024 5,414 57,366 136,716 1,948 201,444
Net Book Value
As at 31 October 2024 44,870 136,779 263,941 13,326 458,916
As at 1 November 2023 2,969 128,214 283,132 2,395 416,710
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 714,944 562,580
Other debtors 18,336 58,966
733,280 621,546
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Page 5
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 93,608 76,444
Trade creditors 214,107 106,183
Bank loans and overdrafts 13,766 12,303
Other creditors 390,855 212,451
Taxation and social security 98,765 121,489
811,101 528,870
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 202,924 220,196
Bank loans 8,774 22,540
Other creditors 750 1,250
212,448 243,986
8. Secured Creditors
Ultimate Finance borrowings are secured by fixed and floating charges over all the assets or undertaking of the company. Of the creditors falling due within and after more than one year the following amounts are secured.
2024 2023
£ £
Other Creditors 258,478 193,338
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 93,608 76,444
Later than one year and not later than five years 202,924 220,196
296,532 296,640
296,532 296,640
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 15,750 19,275
Later than one year and not later than five years 7,875 23,625
23,625 42,900
12. Ultimate Controlling Party
The company's ultimate controlling party is Civil Safety Holdings Limited by virtue of his ownership of 100% of the issued share capital in the company.
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