Neil Johnson Health & Safety Services Ltd.

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: SC303617

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		37,032		14,965

			37,032		14,965
CURRENT ASSETS
Debtors	6	28,293		33,712
Cash at bank and in hand		24,369		37,682

		52,662		71,394
Creditors: Amounts Falling Due Within One Year	7	(44,746 )		(36,995 )

NET CURRENT ASSETS (LIABILITIES)			7,916		34,399

TOTAL ASSETS LESS CURRENT LIABILITIES			44,948		49,364

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(5,507 )		-

NET ASSETS			39,441		49,364

CAPITAL AND RESERVES
Called up share capital	11		2		2
Profit and Loss Account			39,439		49,362

SHAREHOLDERS' FUNDS			39,441		49,364

For the 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.

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 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 Profit and Loss Account.

On behalf of the board

Mrs Margaret Johnson

Director

31/12/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Neil Johnson Health & Safety Services Ltd. Registered number SC303617 is a limited by shares company incorporated in Scotland. The Registered Office is 10 Avonhead Road, Condorrat, Glasgow, G67 4RA.

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. Turnover

Turnover comprises the invoiced value of services supplied by the company, net of Value Added Tax.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is amortised to profit and loss account so as to write-off the cost of an asset, less its estimated residual value, over its estimated economic life of 5 years as follows:

Goodwill - 20% Straight line basis

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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 basis:

Plant & Machinery	15% reducing balance basis
Motor Vehicles	25% reducing balance basis
Fixtures & Fittings	15% reducing balance basis
Computer Equipment	25% reducing balance basis

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 profit and loss account 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 profit and loss account as incurred.

2.6. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	2	3

	2	3

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Neil Johnson Health & Safety Services Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	60,000

As at 31 March 2025	60,000

Amortisation
As at 1 April 2024	60,000

As at 31 March 2025	60,000

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	4,201	21,213	2,090	38,758	66,262
Additions	-	39,040	-	-	39,040
Disposals	-	(12,750 )	-	-	(12,750 )

As at 31 March 2025	4,201	47,503	2,090	38,758	92,552

Depreciation
As at 1 April 2024	3,788	19,621	1,842	26,046	51,297
Provided during the period	62	3,868	37	3,178	7,145
Disposals	-	(2,922 )	-	-	(2,922 )

As at 31 March 2025	3,850	20,567	1,879	29,224	55,520

Net Book Value
As at 31 March 2025	351	26,936	211	9,534	37,032

As at 1 April 2024	413	1,592	248	12,712	14,965

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows - £nil (2024 - £nil).

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	27,364	32,836
Prepayments and accrued income	929	876

	28,293	33,712

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Neil Johnson Health & Safety Services Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	21,133	311
Corporation tax	67	119
VAT	3,996	12,442
Accrued charges	2,134	2,259
Directors' loan accounts	17,416	21,864

	44,746	36,995

The directors loan accounts are unsecured, interest free and have no fixed terms of repayment.

9. Deferred Taxation

The provision for deferred taxation is made up of accelerated capital allowances.

	2025	2024
	£	£
Other timing differences	5,507	-

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
Additions	5,507	5,507

Balance at 31 March 2025	5,507	5,507

The provision for liabilities is made up of movement in deferred taxation provision in the year.

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

12. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	10,000	15,000

13. Controlling Party

The company was under the control of Mr Neil Johnson throughout the current and previous year. Mr Neil Johnson is the Managing Director.

No transactions with related parties were undertaken such as are required to be disclosed.

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