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frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 09780348
Testwall UK Limited
Unaudited Financial Statements
For The Year Ended 31 December 2022
James Walsh Accountant Limited
Association of International Accountants
19 Titan Court Laporte Way
Luton
Beds
LU4 8EF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09780348
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,075 1,434
1,075 1,434
CURRENT ASSETS
Stocks 5 1,185 1,185
Debtors 6 519,693 389,790
Cash at bank and in hand 212,684 621,234
733,562 1,012,209
Creditors: Amounts Falling Due Within One Year 7 (627,123 ) (927,146 )
NET CURRENT ASSETS (LIABILITIES) 106,439 85,063
TOTAL ASSETS LESS CURRENT LIABILITIES 107,514 86,497
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (204 ) (272 )
NET ASSETS 107,310 86,225
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 107,210 86,125
SHAREHOLDERS' FUNDS 107,310 86,225
Page 1
Page 2
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Paul McKenna
Director
28th September 2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Testwall UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09780348 . The registered office is Business Centre, Kimpton Road, Luton, LU2 0LB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Office and Computer Equipment 25% Reducing Balance Method
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2021: NIL)
- -
4. Tangible Assets
Office and Computer Equipment
£
Cost
As at 1 January 2022 1,721
As at 31 December 2022 1,721
Depreciation
As at 1 January 2022 287
Provided during the period 359
As at 31 December 2022 646
Net Book Value
As at 31 December 2022 1,075
As at 1 January 2022 1,434
5. Stocks
2022 2021
£ £
Finished goods 1,185 1,185
1,185 1,185
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 501,921 290,376
Prepayments and accrued income 1,243 1,177
Other debtors 16,529 98,237
519,693 389,790
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 530,380 771,283
Corporation tax 5,014 1,876
VAT 88,331 51,111
Other creditors 1,398 101,226
Accruals and deferred income 2,000 1,650
627,123 927,146
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8. Deferred Taxation
The provision for deferred tax is made up as follows:
2022 2021
£ £
Other timing differences 204 272
9. Share Capital
2022 2021
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
Mr P McKenna is the majority shareholder and a director of Testwall UK Limited. Mr P McKenna is also the majority shareholder and a director of Testwall Services Ltd, based in Ireland.
During the period Testwall UK Limited bought goods and services to the value of £437,518 (2021: £390,222) from Testwall Services Ltd.
At the balance sheet date the amount owed to Testwall Services Ltd by Testwall UK Limited for trade debts totalled £231,801 (2021: £217,817). This balance is included within trade creditors.
At the balance sheet date the amount owed to Testwall UK Limited by Testwall Services Ltd for loans totalled £1,107 (2021: £1,107). This balance is included within other debtors.
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