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Registration number: SC320249

A & K Health & Safety Management Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 31 March 2018

 

A & K Health & Safety Management Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3 to 6

Accountants' Report

7

 

A & K Health & Safety Management Limited

Company Information

Director

Mr Alan Rintoul

Company secretary

Mrs Karen Rintoul

Registered office

454 Main Street
Stenhousemuir
LARBERT
Stirlingshire
FK5 3JU

Accountants

Yates & Co CA
Unit 4B Gateway Business Park
Beancross Road
Grangemouth
FK3 8WX

 

A & K Health & Safety Management Limited

(Registration number: SC320249)
Balance Sheet as at 31 March 2018

Note

2018
£

2017
£

Fixed assets

 

Tangible assets

5

462

744

Current assets

 

Stocks

-

8,625

Cash at bank and in hand

 

7,663

59,299

 

7,663

67,924

Creditors: Amounts falling due within one year

7

(2,546)

(28,411)

Net current assets

 

5,117

39,513

Net assets

 

5,579

40,257

Capital and reserves

 

Called up share capital

2

2

Profit and loss account

5,577

40,255

Total equity

 

5,579

40,257

For the financial year ending 31 March 2018 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 6 December 2018
 

.........................................

Mr Alan Rintoul
Director

 

A & K Health & Safety Management Limited

Notes to the Financial Statements for the Year Ended 31 March 2018

1

General information

The company is a private company limited by share capital, incorporated in Other.

2

Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Computer equipment

33% reducing balance

 

A & K Health & Safety Management Limited

Notes to the Financial Statements for the Year Ended 31 March 2018

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual
arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any
contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

 
 

3

Employees and Directors

The average number of persons employed by the company (including the director) during the year, was 2 (2017 - 2).

Directors' remuneration

The director's remuneration for the year was as follows:

2018
£

2017
£

Remuneration

958

11,000

4

Taxation

The tax charge on the profit for the year was as follows:
 

2018
 £

2017
 £

UK corporation tax

24

9,325

Tax on profit

24

9,325

 

A & K Health & Safety Management Limited

Notes to the Financial Statements for the Year Ended 31 March 2018

5

Tangible assets

Office equipment
£

Total
£

Cost or valuation

At 1 April 2017

2,410

2,410

At 31 March 2018

2,410

2,410

Depreciation

At 1 April 2017

1,666

1,666

Charge for the year

282

282

At 31 March 2018

1,948

1,948

Carrying amount

At 31 March 2018

462

462

At 31 March 2017

744

744

6

Debtors

2018
£

2017
£

-

-

7

Creditors

Creditors: amounts falling due within one year

2018
£

2017
£

Due within one year

Taxation and social security

1,525

13,650

Other creditors

1,021

14,761

2,546

28,411

 

A & K Health & Safety Management Limited

Notes to the Financial Statements for the Year Ended 31 March 2018

8

Related party transactions

Creditors include the following amounts which are owed to individuals who were directors of the company during the year:

2018
 £

2017
 £

Mr A Rintoul

-

12,609

 

-

12,609

The maximum balance outstanding during the year amounted to £12,609.

The directors current accounts are repayable on demand.

 

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
A & K Health & Safety Management Limited
for the Year Ended 31 March 2018

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A & K Health & Safety Management Limited for the year ended 31 March 2018 as set out on pages 2 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of A & K Health & Safety Management Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of A & K Health & Safety Management Limited and state those matters that we have agreed to state to the Board of Directors of A & K Health & Safety Management Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A & K Health & Safety Management Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that A & K Health & Safety Management Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of A & K Health & Safety Management Limited. You consider that A & K Health & Safety Management Limited 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 A & K Health & Safety Management Limited. 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.

......................................

Yates & Co CA
Unit 4B Gateway Business Park
Beancross Road
Grangemouth
FK3 8WX

6 December 2018