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Registered number: 04712733
The Safety Group Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
DH Accountants & Tax Advisors Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04712733
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,334 4,446
Tangible Assets 5 8,150 8,321
11,484 12,767
CURRENT ASSETS
Debtors 6 451,930 536,438
Cash at bank and in hand 259,843 86,723
711,773 623,161
Creditors: Amounts Falling Due Within One Year 7 (143,163 ) (144,542 )
NET CURRENT ASSETS (LIABILITIES) 568,610 478,619
TOTAL ASSETS LESS CURRENT LIABILITIES 580,094 491,386
Creditors: Amounts Falling Due After More Than One Year 8 (101,027 ) (28,608 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,548 ) (12,103 )
NET ASSETS 477,519 450,675
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 477,419 450,575
SHAREHOLDERS' FUNDS 477,519 450,675
Page 1
Page 2
For the year ending 31 March 2026 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 Lee Taylor
Director
09/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Safety Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04712733 . The registered office is Pacific Court, Pacific Road, Altrincham, Cheshire, WA14 5BJ.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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 15% Straight Line
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% reducing balance
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.
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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2025: 17)
18 17
4. Intangible Assets
Other
£
Cost
As at 1 April 2025 58,993
As at 31 March 2026 58,993
Amortisation
As at 1 April 2025 54,547
Provided during the period 1,112
As at 31 March 2026 55,659
Net Book Value
As at 31 March 2026 3,334
As at 1 April 2025 4,446
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 34,810 49,386 84,196
Additions 300 2,230 2,530
As at 31 March 2026 35,110 51,616 86,726
Depreciation
As at 1 April 2025 31,652 44,223 75,875
Provided during the period 850 1,851 2,701
As at 31 March 2026 32,502 46,074 78,576
Net Book Value
As at 31 March 2026 2,608 5,542 8,150
As at 1 April 2025 3,158 5,163 8,321
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Page 5
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 77,277 103,995
Amounts owed by participating interests - 82,500
Other debtors 3,247 7,638
80,524 194,133
Due after more than one year
Other debtors 371,406 342,305
451,930 536,438
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 27,408 48,873
Other creditors 47,146 9,048
Taxation and social security 68,609 86,621
143,163 144,542
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 7,704 18,007
Amounts owed to participating interests - (82,500 )
Other creditors 93,323 93,101
101,027 28,608
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
2026 2025
£ £
Mr Stuart Beaumont 31,241 -
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