REGISTERED NUMBER: SC320249 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2017

for

A & K Health & Safety Management Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

Mr A Rintoul

REGISTERED OFFICE:

454 Main Street

Stenhousemuir

Larbert

STIRLINGSHIRE

FK5 3JU

REGISTERED NUMBER:

SC320249 (Scotland)

ACCOUNTANTS:

Yates & Co

Chartered Accountants

Registered Auditor

Unit 4B Gateway Bus Park

Grangemouth

Central

FK3 8WX

FIXED ASSETS

Tangible assets

4

744

5

CURRENT ASSETS

Stocks

8,625

800

Debtors

5

-

960

Cash at bank

59,299

96,025

67,924

97,785

CREDITORS

Amounts falling due within one year

6

28,411

32,047

NET CURRENT ASSETS

39,513

65,738

TOTAL ASSETS LESS CURRENT LIABILITIES

40,257

65,743

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

7

40,255

65,741

SHAREHOLDERS' FUNDS

40,257

65,743

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2017 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director on 9 June 2017 and were signed by:

Mr A Rintoul - Director

1.	STATUTORY INFORMATION

A & K Health & Safety Management Limited is a private company, limited by shares , registered in Scotland.

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

Transition to FRS 102

The entity has transitioned from previous UK GAAP to FRS 102 as at 1 April 2015. Details of how FRS 102 has

affected the reported financial position and financial performance is given in note 13.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

Tangible fixed assets

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

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in

bringing stocks to their present location and condition.

Financial instruments

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.

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 2 .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2016

1,556

Additions

854

At 31 March 2017

2,410

DEPRECIATION

At 1 April 2016

1,551

Charge for year

115

At 31 March 2017

1,666

NET BOOK VALUE

At 31 March 2017

744

At 31 March 2016

5

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.17

31.3.16

£

£

Trade debtors

-

960

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.17

31.3.16

£

£

Taxation and social security

13,650

29,486

Other creditors

14,761

2,561

28,411

32,047

7.

RESERVES

Retained

earnings

£

At 1 April 2016

65,741

Profit for the year

38,040

Dividends

(63,526

)

At 31 March 2017

40,255

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Creditors include the following amounts which are owed to an individual who was a director of the company

during the year:

31.3.17

31.3.16

£

£

Mr A Rintoul

12,609

470

12,609

470

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

The loan is repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr & Mrs Rintoul by virtue of their combined holdings.

10.	FIRST YEAR ADOPTION

These are the first financial statements that comply with FRS 102. The company transitioned to FRS 102 on 1

April 2015.

Reconciliation of Equity

No transitional adjustments were required.

Reconciliation of Profit and Loss for the year

No transitional adjustments were required.

The following reproduces the text of the report prepared for the director and members in respect of the

company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is

only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary

statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements of A & K Health & Safety Management Limited for the year ended 31 March 2017 which comprise

the Income Statement, Balance Sheet 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 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 director of A & K Health & Safety Management Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A & K Health & Safety Management Limited and state those matters that we have agreed to state to the director of A & K Health & Safety Management Limited 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 the company and its director 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 financial statements that give a true and fair view of the assets, liabilities, financial position and profit 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 financial statements 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 financial statements.

Yates & Co

Chartered Accountants

Registered Auditor

Unit 4B Gateway Bus Park

Grangemouth

Central

FK3 8WX

9 June 2017