ABC Health & Safety Consultancy Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06356818 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2017

for

ABC Health & Safety Consultancy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A B Rustell

B S Rustell

SECRETARY:

A B Rustell

REGISTERED OFFICE:

78 Shepherds Lane

Guildford

Surrey

GU2 9SW

REGISTERED NUMBER:

06356818 (England and Wales)

ACCOUNTANTS:

Bristow Burrell

4 Riverview

Walnut Tree Close

Guildford

Surrey

GU1 4UX

FIXED ASSETS

Tangible assets

5

179

-

CURRENT ASSETS

Debtors

6

13,019

7,954

Cash at bank

7,896

9,645

20,915

17,599

CREDITORS

Amounts falling due within one
year

7

22,707

13,432

NET CURRENT (LIABILITIES)/ASSETS

(1,792

)

4,167

TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,613

)

4,167

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

(1,713

)

4,067

SHAREHOLDERS' FUNDS

(1,613

)

4,167

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2017 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 of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 4 May 2018 and were
signed on its behalf by:

A B Rustell - Director

B S Rustell - Director

1.	STATUTORY INFORMATION

ABC Health & Safety Consultancy 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis. Although the

current liabilities of the company exceed the current assets by £1,792, current

liabilities include £19,920 (2016: £9,534) owed to the directors. The directors

have given representations that they will continue to support the company for the

foreseeable future.

First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A

These financial statements for the year ended 31 August 2017 are the first that are

prepared in accordance with FRS 102 Section 1A. The previous financial statements

were prepared in accordance with UK GAAP, the date of transition to FRS 102 Section

1A is 1 September 2015.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the

Income Statement, 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2016 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 September 2016

157

7,906

8,063

Additions

-

258

At 31 August 2017

157

8,164

8,321

DEPRECIATION

At 1 September 2016

157

7,906

8,063

Charge for year

-

79

At 31 August 2017

157

7,985

8,142

NET BOOK VALUE

At 31 August 2017

-

179

At 31 August 2016

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

Trade debtors

12,237

7,248

Other debtors

782

706

13,019

7,954

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

Trade creditors

69

114

Taxation and social security

918

1,985

Other creditors

21,720

11,333

22,707

13,432

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2017

2016

value:

£

100

Ordinary

£1

100

9.	RELATED PARTY DISCLOSURES

The company is controlled by the directors A B Rustell and B S Rustell by virtue of

their controlling shareholding.

10.	FIRST YEAR ADOPTION

No accounting policies have changed as a result of the transition to FRS 102. There

has been no change to equity recognised in accordance with the reporting framework

at either the date of transition, 01 September 2015, or the most recent financial

statement date, 31 August 2016. In addition, the transition to FRS 102 has had no

effect on the reported profit of the entity for the year ended 31 August 2016.