ASCP GROUP LTD Accounts






ASCP GROUP LTD

	Company No. 08534854
		Information for Filing with The Registrar
		31 December 2024

The Directors present their report and the accounts for the year ended 31 December 2024.

Principal activities
The principal activity of the company during the year under review was membership and training services in the safety and compliance industry.




Directors

The Directors who served at any time during the year were as follows:

C. HEYES
W.R. PATON
M.R. SHARP







































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

C. HEYES
Director
09 September 2025

at	31 December 2024
Company No.		08534854	Notes	2024	2023
				£	£
Fixed assets
	Intangible assets		4	2,100	18,904



				2,100	18,904
Current assets

	Debtors		5	759,489	622,820

	Cash at bank and in hand			719,225	700,861
				1,478,714	1,323,681
Creditors: Amount falling due within one year			6	(971,129)	(1,078,461)
Net current assets				507,585	245,220
Total assets less current liabilities				509,685	264,124




Net assets				509,685	264,124

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		7	509,585	264,024

Total equity				509,685	264,124



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 December 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 09 September 2025 and signed on its behalf by:
C. HEYES
Director
09 September 2025

for the year ended 31 December 2024

General information

ASCP GROUP LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 08534854

Its registered office is:

Belvedere House

Basing View

Basingstoke

Hampshire

RG21 4HG

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• 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 transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2024	2023
			Number	Number
		The average monthly number of employees (including directors) during the year was:	3	3

4	Intangible fixed assets
			Develop-ment costs	Total
			£	£
		Cost
		At 1 January 2024	31,350	31,350

		Disposals	(25,350)	(25,350)
		At 31 December 2024	6,000	6,000
		Amortisation and impairment
		At 1 January 2024	12,446	12,446
		Charge for the year	6,270	6,270

		Disposals	(14,816)	(14,816)
		At 31 December 2024	3,900	3,900
		Net book values
		At 31 December 2024	2,100	2,100
		At 31 December 2023	18,904	18,904

5	Debtors
			2024	2023
			£	£
		Trade debtors	313,378	222,220

		Corporation tax recoverable	127	127

		VAT recoverable	22,131	-

		Other debtors	254,821	298,506
		Prepayments and accrued income	169,032	101,967
			759,489	622,820

6	Creditors:
		amounts falling due within one year
			2024	2023
			£	£




		Trade creditors	439,167	253,782

		Taxes and social security	81,832	97,120

		Other creditors	4,850	-
		Accruals and deferred income	445,280	727,559
			971,129	1,078,461

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

8	Advances and credits to directors
			2024
			£
		At 1 January 2024	392




		At 31 December 2024	392