REGISTERED NUMBER: 01639967 (England and Wales)

CENTRAL SAFETY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S M Hawkley

Mrs L Hawkley

SECRETARY:

S M Hawkley

REGISTERED OFFICE:

Unit 30

North St Industrial Service Area

Droitwich

Worcestershire

WR9 8JB

REGISTERED NUMBER:

01639967 (England and Wales)

ACCOUNTANTS:

Charles Lovell & Co Limited

Chartered Certified Accountants

and Statutory Auditors

8 Church Green East

Redditch

Worcestershire

B98 8BP

FIXED ASSETS

Tangible assets

4

336

541

Investment property

5

520,000

520,000

520,336

520,541

CURRENT ASSETS

Stocks

1,000

1,000

Debtors

6

40,036

77,365

Cash at bank

346,699

356,967

387,735

435,332

CREDITORS

Amounts falling due within one year

7

1,992

3,060

NET CURRENT ASSETS

385,743

432,272

TOTAL ASSETS LESS CURRENT LIABILITIES

906,079

952,813

PROVISIONS FOR LIABILITIES

8

19,108

18,875

NET ASSETS

886,971

933,938

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

886,871

933,838

SHAREHOLDERS' FUNDS

886,971

933,938

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 8 June 2026 and were signed on its behalf by:

S M Hawkley - Director

1.	STATUTORY INFORMATION

Central Safety 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

20% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

18,043

1,216

19,259

DEPRECIATION

At 1 October 2024

17,856

862

18,718

Charge for year

28

177

205

At 30 September 2025

17,884

1,039

18,923

NET BOOK VALUE

At 30 September 2025

159

177

336

At 30 September 2024

187

354

541

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

520,000

NET BOOK VALUE

At 30 September 2025

520,000

At 30 September 2024

520,000

Fair value at 30 September 2025 is represented by:

£

Valuation in 2020

75,757

Valuation in 2023

25,000

Cost

419,243

520,000

If the rental properties had not been revalued they would have been included at the following historical cost:

30.9.25

30.9.24

£

£

Cost

419,243

419,243

The rental properties were valued on an open market basis on 30 September 2025 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Director's loan account

39,999

76,837

VAT

37

528

40,036

77,365

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Social security and other taxes

743

560

Accrued expenses

1,249

2,500

1,992

3,060

8.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

19,108

18,875

Deferred

tax

£

Balance at 1 October 2024

18,875

Provided during year

233

Balance at 30 September 2025

19,108

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 October 2024

933,838

Deficit for the year

(25,799

)

Dividends

(21,168

)

At 30 September 2025

886,871

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

S M Hawkley

Balance outstanding at start of year

76,837

-

Amounts advanced

40,000

76,837

Amounts repaid

(76,837

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

40,000

76,837