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REGISTERED NUMBER: SC159357 (Scotland)















Unaudited Financial Statements for the Year Ended 31 July 2023

for

ND Testing Limited

ND Testing Limited (Registered number: SC159357)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ND Testing Limited

Company Information
for the Year Ended 31 July 2023







DIRECTOR: P R Fox





REGISTERED OFFICE: 19 Balmoral Avenue
Ellon
AB41 9EW





REGISTERED NUMBER: SC159357 (Scotland)





ACCOUNTANTS: J M Taylor
7 Ythan Terrace
Ellon
Aberdeenshire
AB41 9LJ

ND Testing Limited (Registered number: SC159357)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 61

CURRENT ASSETS
Debtors 5 25,669 32,643
Cash at bank 4,505 23,970
30,174 56,613
CREDITORS
Amounts falling due within one year 6 22,945 34,449
NET CURRENT ASSETS 7,229 22,164
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,229

22,225

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 7,129 22,125
SHAREHOLDERS' FUNDS 7,229 22,225

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 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.

ND Testing Limited (Registered number: SC159357)

Balance Sheet - continued
31 July 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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

The financial statements were approved by the director and authorised for issue on 5 October 2023 and were signed by:





P R Fox - Director


ND Testing Limited (Registered number: SC159357)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

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

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 etc - 25% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022
and 31 July 2023 45,095
DEPRECIATION
At 1 August 2022 45,034
Charge for year 61
At 31 July 2023 45,095
NET BOOK VALUE
At 31 July 2023 -
At 31 July 2022 61

ND Testing Limited (Registered number: SC159357)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 25,246 29,907
Other debtors 423 2,736
25,669 32,643

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans and overdrafts 4,219 61
Trade creditors 1,908 494
Taxation and social security 12,269 25,283
Other creditors 4,549 8,611
22,945 34,449