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COMPANY REGISTRATION NUMBER: 04314589

Safety at Height Limited

Filleted Unaudited Financial Statements

31 December 2025

Safety at Height Limited

Balance Sheet

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 528,507 | 529,797

Current assets

Stocks | 217,602 |  | 194,860
Debtors | 6 | 167,289 |  | 211,552
Cash at bank and in hand | 848,384 |  | 824,843
| ------------ |  | ------------
| 1,233,275 |  | 1,231,255

Creditors: amounts falling due within one year | 7 | 372,749 |  | 327,362
| ------------ |  | ------------
Net current assets |  | 860,526 | 903,893
|  | ------------ | ------------
Total assets less current liabilities |  | 1,389,033 | 1,433,690

Provisions

Taxation including deferred tax |  | 24,715 | 23,465
|  | ------------ | ------------
Net assets |  | 1,364,318 | 1,410,225
|  | ------------ | ------------

Capital and reserves

Called up share capital |  | 40,000 | 40,000
Profit and loss account |  | 1,324,318 | 1,370,225
|  | ------------ | ------------
Shareholders funds |  | 1,364,318 | 1,410,225
|  | ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income (including profit and loss account) has not been delivered.
For the year ending 31 December 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 .

Safety at Height Limited

Balance Sheet (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 14 May 2026 , and are signed on behalf of the board by:

Mr G McKeating |
Director |

Company registration number: 04314589

Safety at Height Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Pennine View, Shepley Lane, Marple, Stockport, Cheshire, SK6 7JW.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements The management has not made any critical judgements (apart from those involving estimations) in the process of applying the entity's accounting policies that have a significant effect on the amounts recognised in the financial statements Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: Tangible fixed assets are depreciated over their useful economic lives taking into account, where appropriate, residual values. Assessment of useful lives and residual values are performed annually. Recoverability of trade debtors is assessed annually, based on assumptions about historical recovery rates and future market conditions
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant & machinery | - | 25% reducing balance
| Fixtures & fittings | - | 25% reducing balance
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 25% reducing balance

Impairment of fixed assets
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.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
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. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).
5. Tangible assets

| Land and buildings | Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £ | £
Cost or valuation |  |  |  |  |  |
At 1 Jan 2025 | 495,000 | 2,943 | 17,319 | 87,691 | 36,030 | 638,983
Additions | – | – | – | – | 1,030 | 1,030
Revaluations | 5,000 | – | – | – | – | 5,000
| --------- | ------- | -------- | -------- | -------- | ---------
At 31 Dec 2025 | 500,000 | 2,943 | 17,319 | 87,691 | 37,060 | 645,013
| --------- | ------- | -------- | -------- | -------- | ---------
Depreciation |  |  |  |  |  |
At 1 Jan 2025 | – | 2,943 | 17,262 | 59,040 | 29,941 | 109,186
Charge for the year | – | – | – | 4,680 | 2,640 | 7,320
| --------- | ------- | -------- | -------- | -------- | ---------
At 31 Dec 2025 | – | 2,943 | 17,262 | 63,720 | 32,581 | 116,506
| --------- | ------- | -------- | -------- | -------- | ---------
Carrying amount |  |  |  |  |  |
At 31 Dec 2025 | 500,000 | – | 57 | 23,971 | 4,479 | 528,507
| --------- | ------- | -------- | -------- | -------- | ---------
At 31 Dec 2024 | 495,000 | – | 57 | 28,651 | 6,089 | 529,797
| --------- | ------- | -------- | -------- | -------- | ---------

Tangible assets held at valuation
The fair value of the investment properties is estimated by the directors as at 31 December 2025.
6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 161,966 | 201,230
Other debtors | 5,323 | 10,322
| --------- | ---------
| 167,289 | 211,552
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 123,358 | 176,639
Corporation tax | 76,402 | 62,894
Social security and other taxes | 27,933 | 28,867
Other creditors | 145,056 | 58,962
| --------- | ---------
| 372,749 | 327,362
| --------- | ---------

8. Operating leases
As lessor
The total future minimum lease payments receivable under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 17,158 | 22,949
Later than 1 year and not later than 5 years | 2,728 | 19,845
| -------- | --------
| 19,886 | 42,794
| -------- | --------

9. Reserves
The only movements in equity during the year were in respect of dividends paid and the profit for the year. The profit and loss account includes £74,146 in respect of the revaluation of investment properties net of deferred tax, with the remainder being distributable reserves.