ATG Health & Safety Consultants Limited - Accounts to registrar (filleted) - small 17.3

REGISTERED NUMBER: 05172986 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st August 2017

for

ATG HEALTH & SAFETY CONSULTANTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs K Lea

SECRETARY:

Mr A J Lea

REGISTERED OFFICE:

Ordnance House

Unit 6 East Terrace Business Park

Euxton Lane

Chorley

Lancashire

PR7 6TB

REGISTERED NUMBER:

05172986 (England and Wales)

ACCOUNTANTS:

Abrams Ashton

Chartered Certified Accountants

41 St Thomas's Road

Chorley

Lancashire

PR7 1JE

FIXED ASSETS

Tangible assets

4

8,854

8,260

CURRENT ASSETS

Debtors

5

63,767

80,418

Cash at bank and in hand

65,992

51,127

129,759

131,545

CREDITORS

Amounts falling due within one year

6

77,045

83,853

NET CURRENT ASSETS

52,714

47,692

TOTAL ASSETS LESS CURRENT LIABILITIES

61,568

55,952

PROVISIONS FOR LIABILITIES

8

607

1,115

NET ASSETS

60,961

54,837

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

60,861

54,737

SHAREHOLDERS' FUNDS

60,961

54,837

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

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

The director acknowledges her 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 12th December 2017 and were signed by:

Mrs K Lea - Director

1.	STATUTORY INFORMATION

ATG Health & Safety Consultants 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.

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

FRS 102 Section 1A for small entities. The date of transition is 1 September 2015. The transition to FRS 102

Section 1A for small entities has resulted in no changes in accounting policies and no reclassification

adjustments.

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.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the

lease.

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.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand, deposits held with banks, and bank overdrafts. Bank

overdrafts, when applicable, are shown within borrowings in current liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1st September 2016

19,201

-

19,201

Additions

3,733

22,362

26,095

Disposals

(6,045

)

(22,362

)

(28,407

)

At 31st August 2017

16,889

-

16,889

DEPRECIATION

At 1st September 2016

10,941

-

10,941

Charge for year

1,112

-

1,112

Eliminated on disposal

(4,018

)

-

(4,018

)

At 31st August 2017

8,035

-

8,035

NET BOOK VALUE

At 31st August 2017

8,854

-

8,854

At 31st August 2016

8,260

-

8,260

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.17

31.8.16

£

£

Trade debtors

49,800

70,073

Prepayments and accrued income

13,967

10,345

63,767

80,418

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.17

31.8.16

£

£

Trade creditors

2,583

10,332

Tax

18,632

17,919

Social security and other taxes

23,045

24,050

Accruals and deferred income

32,785

31,552

77,045

83,853

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.8.17

31.8.16

£

£

Within one year

56,639

3,260

Between one and five years

46,496

15,828

In more than five years

-

20,400

103,135

39,488

8.	PROVISIONS FOR LIABILITIES

31.8.17

31.8.16

£

£

Deferred tax

607

1,115

Deferred

tax

£

Balance at 1st September 2016

1,115

Accelerated capital allowances

(508

)

Balance at 31st August 2017

607

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.17

31.8.16

value:

£

£

100

Ordinary

£1

100

100

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs K Lea.

The above named has controlled the company by virtue of holding 100% of the issued share capital.