MS Associates (Safety) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05680698 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st January 2026

for

MS ASSOCIATES (SAFETY) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M A Stevens

Mrs A C Kinna

SECRETARY:

Mrs C K Stevens

REGISTERED OFFICE:

89 Leigh Road

Eastleigh

Hampshire

SO50 9DQ

REGISTERED NUMBER:

05680698 (England and Wales)

ACCOUNTANTS:

Graham Martin & Co

Accountants

89 Leigh Road

Eastleigh

Hampshire

SO50 9DQ

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

2,967

3,959

2,967

3,959

CURRENT ASSETS

Debtors

6

72,154

59,471

Cash at bank

46,149

52,575

118,303

112,046

CREDITORS

Amounts falling due within one year

7

105,432

94,130

NET CURRENT ASSETS

12,871

17,916

TOTAL ASSETS LESS CURRENT
LIABILITIES

15,838

21,875

PROVISIONS FOR LIABILITIES

742

990

NET ASSETS

15,096

20,885

CAPITAL AND RESERVES

Called up share capital

200

Retained earnings

14,896

20,685

SHAREHOLDERS' FUNDS

15,096

20,885

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16th October 2026 and were signed on its behalf by:

M A Stevens - Director

1.	STATUTORY INFORMATION

MS Associates (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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st February 2025

and 31st January 2026

11,911

AMORTISATION

At 1st February 2025

and 31st January 2026

11,911

NET BOOK VALUE

At 31st January 2026

-

At 31st January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st February 2025

13,036

Disposals

(212

)

At 31st January 2026

12,824

DEPRECIATION

At 1st February 2025

9,077

Charge for year

989

Eliminated on disposal

(209

)

At 31st January 2026

9,857

NET BOOK VALUE

At 31st January 2026

2,967

At 31st January 2025

3,959

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

66,359

49,098

Other debtors

5,795

10,373

72,154

59,471

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

18,866

15,195

Taxation and social security

46,100

38,469

Other creditors

40,466

105,432

94,130

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st January 2026 and 31st January 2025:

2026

2025

£

M A Stevens

Balance outstanding at start of year

40,466

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

40,466

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M A Stevens.