REGISTERED NUMBER: 04732313 (England and Wales)

Financial Statements for the Year Ended 30 April 2017

for

A B C Health & Safety Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A S Bartlett

Mrs J Bartlett

SECRETARY:

Mrs J Bartlett

REGISTERED OFFICE:

St Andrews House

Station Road East

Canterbury

Kent

CT1 2WD

REGISTERED NUMBER:

04732313 (England and Wales)

ACCOUNTANTS:

A.K & Co (Accountancy Services) Ltd

19 Victoria Terrace

Hove

East Sussex

BN3 2WB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,118

1,456

1,118

1,456

CURRENT ASSETS

Debtors

6

36,845

31,721

Cash at bank and in hand

5,934

6,352

42,779

38,073

CREDITORS

Amounts falling due within one year

7

42,138

38,850

NET CURRENT ASSETS/(LIABILITIES)

641

(777

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,759

679

PROVISIONS FOR LIABILITIES

212

-

NET ASSETS

1,547

679

CAPITAL AND RESERVES

Called up share capital

110

110

Retained earnings

1,437

569

SHAREHOLDERS' FUNDS

1,547

679

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 13 September 2017 and were signed on its behalf by:

A S Bartlett - Director

1.	STATUTORY INFORMATION

A B C Health & 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 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. 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 0, is being amortised evenly over its estimated useful life of nil years.

Goodwill arising on the acquisition of businesses, represents the excess of the fair value of consideration over the

fair value of identifiable assets and liabilities acquired.

Goodwill is amortised in equal instalments over its estimated useful life, except where it has been identified as

impaired in the period, in which case it is written down as appropriate.

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.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2016

and 30 April 2017

8,240

AMORTISATION

At 1 May 2016

and 30 April 2017

8,240

NET BOOK VALUE

At 30 April 2017

-

At 30 April 2016

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2016

and 30 April 2017

52,172

DEPRECIATION

At 1 May 2016

50,716

Charge for year

338

At 30 April 2017

51,054

NET BOOK VALUE

At 30 April 2017

1,118

At 30 April 2016

1,456

6.

DEBTORS

2017

2016

£

£

Amounts falling due within one year:

Trade debtors

25,470

18,265

Other debtors

9,260

12,461

34,730

30,726

Amounts falling due after more than one year:

Other debtors

2,115

995

Aggregate amounts

36,845

31,721

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

£

Bank loans and overdrafts

13,512

10,867

Trade creditors

4,305

6,093

Taxation and social security

24,321

21,890

42,138

38,850

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2017 and

30 April 2016:

2017

2016

£

£

A S Bartlett and Mrs J Bartlett

Balance outstanding at start of year

8,461

15,622

Amounts advanced

54,822

23,239

Amounts repaid

(54,823

)

(30,400

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,460

8,461

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £37,824 (2016 - £33,100) were paid to the directors .

Included in Other Debtors is an amount due from the directors of £8,460 (2016: £8,461). The loan is interest free

and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

The company was under control of Mr and Mrs Bartlett during the year, the directors and majority shareholders

of the company.