McCormack Benson Health & Safety Limited

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

Registered number: 04571646

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		13,232		13,456

			13,232		13,456
CURRENT ASSETS
Debtors	6	53,857		70,228
Cash at bank and in hand		51,029		47,848

		104,886		118,076
Creditors: Amounts Falling Due Within One Year	7	(85,101 )		(95,059 )

NET CURRENT ASSETS (LIABILITIES)			19,785		23,017

TOTAL ASSETS LESS CURRENT LIABILITIES			33,017		36,473

Creditors: Amounts Falling Due After More Than One Year	8		(41,052 )		(59,920 )

NET LIABILITIES			(8,035 )		(23,447 )

CAPITAL AND RESERVES
Called up share capital	9		1,126		1,126
Profit and Loss Account			(9,161 )		(24,573 )

SHAREHOLDERS' FUNDS			(8,035)		(23,447)

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McCormack Benson Health & Safety Limited

Balance Sheet (continued)

As At 31 December 2025

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.

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 Andrew McCormack

Director

08/06/2026

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

1. General Information

McCormack Benson Health & Safety Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04571646 . The registered office is 65a Wingletye Lane, Hornchurch, Essex, RM11 3AT.

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. Going Concern Disclosure

These financial statements have been prepared on a going concern basis. As at 31 December 2025, the Company’s net liabilities amounted to £8,035.

In arriving at their conclusion, the directors have reviewed budgets and cash-flow forecasts covering a period of not less than twelve months from the date of approval of these financial statements.

2.3. 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.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 5 years.

2.5. 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:

Motor Vehicles	25% on cost
Fixtures, Fittings and computer	33% on cost and 25% reducing balance

2.6. Financial Instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a

party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial

recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the

effective interest rate method. A provision is established when there is objective evidence that the company will

not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank

and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the

substance of the contractual arrangements entered into and the definitions of a financial liability and an equity

instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company

after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds

received, net of direct issue costs.

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McCormack Benson Health & Safety Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 11)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	107,805

As at 31 December 2025	107,805

Amortisation
As at 1 January 2025	107,805

As at 31 December 2025	107,805

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Tangible Assets

	Fixtures, Fittings and computer
	£
Cost
As at 1 January 2025	101,087
Additions	3,148

As at 31 December 2025	104,235

Depreciation
As at 1 January 2025	87,631
Provided during the period	3,372

As at 31 December 2025	91,003

Net Book Value
As at 31 December 2025	13,232

As at 1 January 2025	13,456

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	43,565	59,902
Other debtors	10,292	10,326

	53,857	70,228

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McCormack Benson Health & Safety Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	14,848	1,202
Bank loans and overdrafts	17,946	21,400
Other creditors	12,001	28,514
Taxation and social security	40,306	43,943

	85,101	95,059

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

	2025	2024
	£	£
Bank loans	41,052	59,920

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1,126 Ordinary Shares of £ 1.00 each	1,126	1,126

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr James Benson	9,506	-	-	-	9,506

The above loan is unsecured, interest free and repayable on demand.

11. Related Party Transactions

Included in other creditors due within one year is an amount of £Nil (2024 - 20,000) due from McCormack Investments Limited, a company incorporated within the UK, in which, which one of the directors has a material interest.

Included within the profit and loss during the year, are the following transactions with McCormack Investments Ltd, a company incorporated within the UK in which, one of the directors has a material interest

Interest charged on loans - £2,700

Management charge income - £9,000

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