Health and Safety Dialogue Company Ltd

Health and Safety Dialogue Company Ltd
Contents Page
For the year ended 31 May 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Health and Safety Dialogue Company Ltd Accountants' Report For the year ended 31 May 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Health and Safety Dialogue Company Ltd for the year ended 31 May 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Health and Safety Dialogue Company Ltd for the year ended 31 May 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Health and Safety Dialogue Company Ltd , as a body, in accordance with the terms of our engagement letter dated 04 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of Health and Safety Dialogue Company Ltd and state those matters that we have agreed to state to the Board of Directors of Health and Safety Dialogue Company Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Health and Safety Dialogue Company Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Health and Safety Dialogue Company Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Health and Safety Dialogue Company Ltd . You consider that Health and Safety Dialogue Company Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Health and Safety Dialogue Company Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 May 2026. .................................................... Kendall Accountancy Services Limited 2 Exeter Street Cottingham Hull East Yorkshire HU16 4LU 04 August 2026 1

Health and Safety Dialogue Company Ltd
Accountants' Report
For the year ended 31 May 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Health and Safety Dialogue Company Ltd for the year ended 31 May 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Health and Safety Dialogue Company Ltd for the year ended 31 May 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Health and Safety Dialogue Company Ltd , as a body, in accordance with the terms of our engagement letter dated 04 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of Health and Safety Dialogue Company Ltd and state those matters that we have agreed to state to the Board of Directors of Health and Safety Dialogue Company Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Health and Safety Dialogue Company Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Health and Safety Dialogue Company Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Health and Safety Dialogue Company Ltd . You consider that Health and Safety Dialogue Company Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Health and Safety Dialogue Company Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

31 May 2026.

....................................................
Kendall Accountancy Services Limited
2 Exeter Street
Cottingham
Hull
East Yorkshire
HU16 4LU
04 August 2026

1

Health and Safety Dialogue Company Ltd
Statement of Financial Position
As at 31 May 2026

	Notes	2026 £	2025 £ (as restated)
Fixed assets
Intangible fixed assets	3	188,631	209,820
		188,631	209,820
Current assets
Debtors		16,363	701
Cash at bank and in hand		1,701	53
		18,064	754
Creditors: amount falling due within one year		(75)	(131,167)
Net current assets		17,989	(130,413)

Total assets less current liabilities		206,620	79,407
Creditors: amount falling due after more than one year		(645,392)	(530,802)
Net assets		(438,772)	(451,395)

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		(438,872)	(451,495)
Shareholders' funds		(438,772)	(451,395)

For the year ended 31 May 2026 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 accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 04 August 2026 and were signed on its behalf by:

-------------------------------
Kay Inkster
Director

2

Health and Safety Dialogue Company Ltd
Notes to the Abridged Financial Statements
For the year ended 31 May 2026

General Information

Health and Safety Dialogue Company Ltd is a private company, limited by shares, registered in England and Wales, registration number 11348491, registration address 206 King Street Cottingham, Hull, HU16 5QJ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Research and development expenditure

Research and development expenditure is charged to the income statement in the period in which it is incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Development expenditures
Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over 7 years during which the company is expected to benefit.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 4 (2025 : 4).

3.

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 June 2025	243,021	243,021
Additions	13,691	13,691
Disposals	-	-
At 31 May 2026	256,712	256,712
Amortisation
At 01 June 2025	33,201	33,201
Charge for year	34,880	34,880
On disposals	-	-
At 31 May 2026	68,081	68,081
Net book values
At 31 May 2026	188,631	188,631
At 31 May 2025	209,820	209,820

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1,000,000 Class A shares of £0.0001 each	100		100
	100		100

5.

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2026 £		2025 £		2026 £		2025 £
Axle Page (Pty) Ltd	-		-		-		-

Axle Page (Pty) Ltd ("Axle Page") is an internal communications company registered in South Africa with Level 2 B-BBEE status. It is a related party of the company because three of the company's shareholders also hold minority shareholdings in Axle Page. Axle Page holds the exclusive licence to represent and deliver the company's Amber health and safety technology in South Africa. Under the licence and revenue-share arrangement, the company invoices [70%] of gross South African sales, with Axle Page retaining the balance in respect of local delivery and service costs. All intellectual property developed by Axle Page in connection with the platform is contractually assigned to The Health and Safety Dialogue Company Ltd.

3


Registered Number: 11348491
England and Wales
HEALTH AND SAFETY DIALOGUE COMPANY LTD

Abridged Accounts

Period of accounts Start date: 01 June 2025 End date: 31 May 2026