Harris Safety Training Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08223665

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		52,254		69,862

			52,254		69,862
CURRENT ASSETS
Debtors	5	31,137		26,868
Cash at bank and in hand		131,929		111,152

		163,066		138,020
Creditors: Amounts Falling Due Within One Year	6	(126,912 )		(94,221 )

NET CURRENT ASSETS (LIABILITIES)			36,154		43,799

TOTAL ASSETS LESS CURRENT LIABILITIES			88,408		113,661

Creditors: Amounts Falling Due After More Than One Year	7		(1,133 )		(11,319 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(9,928 )		(13,274 )

NET ASSETS			77,347		89,068

CAPITAL AND RESERVES
Called up share capital	9		120		120
Profit and Loss Account			77,227		88,948

SHAREHOLDERS' FUNDS			77,347		89,068

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Harris Safety Training Services Limited

Balance Sheet (continued)

As At 30 April 2025

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.

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

Mr Stephen Harris Director	Ms Sally du Heaume Director
5 February 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Harris Safety Training Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08223665 . The registered office is 1 Buckle Wood, Worcester, WR3 8EJ.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 bases:

Plant & Machinery	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	33% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under 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 the profit and loss account as incurred.

2.5. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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.

...CONTINUED

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Harris Safety Training Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

2.5. Taxation - continued

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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

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

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 5)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 May 2024	132,982	12,664	12,447	158,093

As at 30 April 2025	132,982	12,664	12,447	158,093

Depreciation
As at 1 May 2024	67,349	10,222	10,660	88,231
Provided during the period	16,408	610	590	17,608

As at 30 April 2025	83,757	10,832	11,250	105,839

Net Book Value
As at 30 April 2025	49,225	1,832	1,197	52,254

As at 1 May 2024	65,633	2,442	1,787	69,862

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	26,894	20,772
Prepayments and accrued income	1,576	1,335
Other debtors	2,667	2,667
Directors' loan accounts	-	2,094

	31,137	26,868

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Harris Safety Training Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	34,751	15,730
Bank loans and overdrafts	10,265	20,077
Corporation tax	10,096	5,489
Other taxes and social security	1,148	842
VAT	17,262	7,973
Other creditors	574	481
Accruals and deferred income	43,422	40,733
Directors' loan accounts	9,394	2,896

	126,912	94,221

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	1,133	11,319

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	120	120

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