REGISTERED NUMBER: 03219974 (England and Wales)

Safety & Assessment Services Limited

Financial Statements For The Year Ended 31 July 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C S Whitty

M J Whitty

R L Whitty

REGISTERED OFFICE:

49 Chichester Lane

Eccles

Salford

M30 8EP

REGISTERED NUMBER:

03219974 (England and Wales)

ACCOUNTANTS:

The Long Partnership

Chartered Accountants

Chartered Tax Advisers

1 Sir John's Square

Thurso

Caithness

KW14 7AN

BANKERS:

The Royal Bank of Scotland

11 Olrig Street

Thurso

Caithness

KW14 7BL

FIXED ASSETS

Tangible assets

4

-

1,404

Investments

5

5,000

5,000

5,000

6,404

CURRENT ASSETS

Debtors

6

10

14,008

Cash at bank

109,319

47,540

109,329

61,548

CREDITORS

Amounts falling due within one year

7

26,555

49,688

NET CURRENT ASSETS

82,774

11,860

TOTAL ASSETS LESS CURRENT LIABILITIES

87,774

18,264

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

87,772

18,262

SHAREHOLDERS' FUNDS

87,774

18,264

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2025 and were signed on its behalf by:

C S Whitty - Director

1.	STATUTORY INFORMATION

Safety & Assessment Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the value of professional services performed, net of VAT.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

33% on cost, 33% on reducing balance and 25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 August 2024

25,797

Additions

200

Disposals

(25,997

)

At 31 July 2025

-

DEPRECIATION

At 1 August 2024

24,393

Charge for year

393

Eliminated on disposal

(24,786

)

At 31 July 2025

-

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

1,404

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 August 2024

and 31 July 2025

5,000

NET BOOK VALUE

At 31 July 2025

5,000

At 31 July 2024

5,000

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Jenbul Limited

Registered office:

Nature of business: Safety management and risk assessment

%

Class of shares:

holding

Ordinary

100.00

31.7.25

31.7.24

£

£

Aggregate capital and reserves

61,620

59,325

Profit for the year

2,295

5,383

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

-

13,291

Other debtors

10

717

10

14,008

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Amounts owed to group undertakings

-

34,574

Taxation and social security

23,010

12,855

Other creditors

3,545

2,259

26,555

49,688

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

2

Ordinary

1

2

2

9.

RESERVES

Retained

earnings

£

At 1 August 2024

18,262

Profit for the year

69,510

At 31 July 2025

87,772

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

S Whitty

Balance outstanding at start of year

(418

)

(1,277

)

Amounts advanced

2,605

29,999

Amounts repaid

(2,708

)

(29,140

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(521

)

(418

)

C S Whitty

Balance outstanding at start of year

(419

)

(1,277

)

Amounts advanced

2,606

29,999

Amounts repaid

(2,708

)

(29,141

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(521

)

(419

)

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Christina Whitty.

Stephen and Christina Whitty were the ultimate controlling parties of the Company in the year, holding 100% of the issued share capital between them. Stephen Whitty died on 2 December 2024.