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COMPANY REGISTRATION NUMBER: 06756394

ACS HEALTH, SAFETY & ENVIRONMENT LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

28 February 2025

ACS HEALTH, SAFETY & ENVIRONMENT LIMITED

STATEMENT OF FINANCIAL POSITION

28 February 2025

| 2025 | 2024
Note | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 6 |  | 17,788 |  | 23,893

CURRENT ASSETS

Debtors | 7 | 53,126 |  | 25,162 |
Cash at bank and in hand | 4,090 |  | 7,657 |
| --------- |  | --------- |
| 57,216 |  | 32,819 |

CREDITORS: amounts falling due within one year | 8 | 101,747 |  | 95,170 |
| ---------- |  | --------- |
NET CURRENT LIABILITIES |  | 44,531 |  | 62,351
|  | --------- |  | ---------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | ( 26,743) |  | ( 38,458)

CREDITORS: amounts falling due after more than one year | 9 |  | 9,339 |  | 16,047
|  | --------- |  | ---------
NET LIABILITIES |  | ( 36,082) |  | ( 54,505)
|  | --------- |  | ---------

ACS HEALTH, SAFETY & ENVIRONMENT LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

28 February 2025

| 2025 | 2024
Note | £ | £ | £ | £

CAPITAL AND RESERVES

Called up share capital |  | 1,000 |  | 1,000
Profit and loss account |  | ( 37,082) |  | ( 55,505)
|  | --------- |  | ---------
SHAREHOLDERS DEFICIT |  | ( 36,082) |  | ( 54,505)
|  | --------- |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 1 September 2025 , and are signed on behalf of the board by:

Mr L Poston
Director

Company registration number: 06756394

ACS HEALTH, SAFETY & ENVIRONMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 28 FEBRUARY 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 41 Elizabeth Street, Elland, HX5 0JH, West Yorkshire.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The directors have given assurances that they will continue to support the company and the financial statements have therefore been prepared on a going concern basis.
Judgements and key sources of estimation uncertainty
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. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements .
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for health, safety and environmental services rendered, stated net of discounts and of Value Added Tax.
Current and deferred tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Motor vehicles | - | 25% reducing balance
| Computers & equipment | - | 10% , 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the 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 purposes 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 groups of assets.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 5 (2024: 5 ).
5. INTANGIBLE ASSETS

| Goodwill
| £
Cost |
At 1 March 2024 and 28 February 2025 | 18,000
| ---------
Amortisation |
At 1 March 2024 and 28 February 2025 | 18,000
| ---------
Carrying amount |
At 28 February 2025 | –
| ---------
At 29 February 2024 | –
| ---------

6. TANGIBLE ASSETS

| Motor vehicles | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 March 2024 | 33,095 | 5,010 | 38,105
Additions | – | 274 | 274
| --------- | ------- | ---------
At 28 February 2025 | 33,095 | 5,284 | 38,379
| --------- | ------- | ---------
Depreciation |  |  |
At 1 March 2024 | 11,572 | 2,640 | 14,212
Charge for the year | 5,381 | 998 | 6,379
| --------- | ------- | ---------
At 28 February 2025 | 16,953 | 3,638 | 20,591
| --------- | ------- | ---------
Carrying amount |  |  |
At 28 February 2025 | 16,142 | 1,646 | 17,788
| --------- | ------- | ---------
At 29 February 2024 | 21,523 | 2,370 | 23,893
| --------- | ------- | ---------

7. DEBTORS

| 2025 | 2024
| £ | £
Trade debtors | 45,159 | 20,730
Other debtors | 7,967 | 4,432
| --------- | ---------
| 53,126 | 25,162
| --------- | ---------

8. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 17,470 | 14,845
Social security and other taxes | 15,861 | 12,219
Other creditors | 68,416 | 68,106
| ---------- | ---------
| 101,747 | 95,170
| ---------- | ---------

Included in creditors: amounts falling due within one year are the following liabilities which are secured by the company:

|  | 2025 | 2024
|  | £ |
| Hire purchase and finance lease agreements | 6,708 | 6,297
|  | ------- | -------

The liabilities are secured on the asset to which the hire purchase or finance lease agreement relates.
9. CREDITORS: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Other creditors | 9,339 | 16,047
| ------- | ---------

|  | 2025 | 2024
|  | £ |
| Hire purchase and finance lease agreements | 9,339 | 16,047
|  | ------- | ---------

The liabilities are secured on the asset to which the hire purchase or finance lease agreement relates.
10. FINANCE LEASES AND HIRE PURCHASE CONTRACTS
The total future minimum lease payments under finance leases and hire purchase contracts are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 7,750 | 7,750
Later than 1 year and not later than 5 years | 10,083 | 17,834
| --------- | ---------
| 17,833 | 25,584
Less: future finance charges | ( 1,786) | ( 3,240)
| --------- | ---------
Present value of minimum lease payments | 16,047 | 22,344
| --------- | ---------

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES
During the year the directors had an unsecured interest free loan with the company. The directors loan account was in credit throughout the year and is repayable on demand.