Safe_Access_Group_Ltd_30_Apr_2025_companies_house_set_of

Safe Access Group Ltd

Report to the board of directors on the preparation of the unaudited statutory financial statements of Safe Access Group Ltd

Year ended

30 April 2025

As described on the statement of financial position, the Board of Directors of

Safe Access Group Ltd

are responsible for the preparation of the

financial statements

for the year ended

30 April 2025

, which comprise the income statement, statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006.

In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

Atkinson Accounts

Egerton House

55 Hoole Road

Chester

CH2 3NJ

United Kingdom

Safe Access Group Ltd

Statement of Financial Position

30 April 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	10,484		-
Current assets
Debtors	6	116,549		25,056
Cash at bank and in hand		52,518		7,383
		169,067		32,439
Creditors: amounts falling due within one year	7	(112,795	)	(14,730	)
Net current assets		56,272		17,709
Total assets less current liabilities		66,756		17,709
Creditors: amounts falling due after more than one year	8	(47,304	)	(17,478	)
Net assets		19,452		231
Capital and reserves
Called up share capital		100		100
Profit and loss account		19,352		131
Shareholders funds		19,452		231

For the year ending

30 April 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

have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.

In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.

These

financial statements

were approved by the board of directors and authorised for issue on

11 September 2025

, and are signed on behalf of the board by:

S Robertson

Director

Company registration number:

14807734

Safe Access Group Ltd

Notes to the Financial Statements

Year ended

30 April 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

326 Hoole Lane

Chester

Cheshire

CH2 3EN

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and 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 assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

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.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Motor vehicles	25% straight line
Plant and machinery	25% straight line

Impairment

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.

Defined contribution pension plan

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 Average number of employees

The average number of persons employed by the company during the year was

(2024:

1.00

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 May 2024	-
Additions	13,979
At 30 April 2025	13,979
Depreciation
At 1 May 2024	-
Charge	3,495
At 30 April 2025	3,495
Carrying amount
At 30 April 2025	10,484
At 30 April 2024	-

6 Debtors

	2025	2024
	£	£
Trade debtors	106,489	23,052
Other debtors	10,060	2,004
	116,549	25,056

7 Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	71,767	1,120
Taxation and social security	39,578	12,410
Other creditors	1,450	1,200
	112,795	14,730

8 Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Other creditors	47,304		17,478