Registration number: 05051648

JDA Safety Ltd

Contents

Accountants' Report	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 6

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
JDA Safety Ltd
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JDA Safety Ltd for the year ended 31 March 2025 as set out on pages 2 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/members/regulations-standards-and-guidance/.

This report is made solely to the Board of Directors of JDA Safety Ltd, as a body, in accordance with the terms of our engagement letter dated 15 June 2023. Our work has been undertaken solely to prepare for your approval the accounts of JDA Safety Ltd and state those matters that we have agreed to state to the Board of Directors of JDA Safety Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JDA Safety Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that JDA Safety Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of JDA Safety Ltd. You consider that JDA Safety Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of JDA Safety Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Page Kirk LLP
Chartered Accountants
Sherwood House
7 Gregory Boulevard
Nottingham
NG7 6LB

26 September 2025

JDA Safety Ltd

(Registration number: 05051648)
Abridged Balance Sheet as at 31 March 2025

	Note	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		1,676		1,736
Current assets
Stocks		1,500		2,000
Debtors		45,676		23,409
Cash at bank and in hand		127,363		87,373
		174,539		112,782
Creditors: Amounts falling due within one year		(99,650)		(60,649)
Net current assets			74,889		52,133
Total assets less current liabilities			76,565		53,869
Provisions for liabilities			(444)		(460)
Net assets			76,121		53,409
Capital and reserves
Called up share capital		200		200
Profit and loss account		75,921		53,209
Shareholders' funds			76,121		53,409

JDA Safety Ltd

(Registration number: 05051648)
Abridged Balance Sheet as at 31 March 2025

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 26 September 2025
 

......................................... Mr N Ashworth Company secretary and director

JDA Safety Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Latimer House
Latimer Way
Sherwood Energy Village
Ollerton
Nottinghamshire
NG22 9QW

These financial statements were authorised for issue by the director on 26 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Basis of preparation of financial statements

These financial statements were prepared under the historical cost convention in accordance with applicable United Kingdom accounting standards, including the Financial Reporting Standard 102 ('FRS 102') Section 1A small entities, and with the Companies Act 2006.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Government grants are accounted for using the accrual model.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Page 4

JDA Safety Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Asset class	Depreciation method and rate
Furniture, fittings and equipment	25% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

During the year, the average number of employees at the company was 3 (2024 - 3).

JDA Safety Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	7,146	7,146
Additions	908	908
At 31 March 2025	8,054	8,054
Depreciation
At 1 April 2024	5,410	5,410
Charge for the year	968	968
At 31 March 2025	6,378	6,378
Carrying amount
At 31 March 2025	1,676	1,676
At 31 March 2024	1,736	1,736

5	Obligations under leases and hire purchase contracts

Operating leases

At 31 March 2025 the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £3,000 (2024 - £3,000).