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REGISTERED NUMBER: 11241021 (England and Wales)















ABRIDGED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2023

FOR

TEST BASE SOLUTIONS LTD

TEST BASE SOLUTIONS LTD (REGISTERED NUMBER: 11241021)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


TEST BASE SOLUTIONS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2023







DIRECTOR: Mr Vasanthakumar Subbiah



REGISTERED OFFICE: EC 1.2
Coventry University Technology Park
Puma Way
Coventry
CV1 2TT



REGISTERED NUMBER: 11241021 (England and Wales)



ACCOUNTANTS: R Pau & Co Limited
Chartered Certified Accountants
12-16 Station Street East
Coventry
West Midlands
CV6 5FJ



BANKERS: Lloyds Bank
Chelmsford Legg St Osc
1 Legg St
Chelmsford
Essex
CM1 1JS

TEST BASE SOLUTIONS LTD (REGISTERED NUMBER: 11241021)

ABRIDGED BALANCE SHEET
31ST MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 3 10,256 3,555

CURRENT ASSETS
Debtors 461,222 109,191
Cash at bank and in hand 94,283 110,446
555,505 219,637
CREDITORS
Amounts falling due within one year 274,502 219,915
NET CURRENT ASSETS/(LIABILITIES) 281,003 (278 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

291,259

3,277

CAPITAL AND RESERVES
Called up share capital 103 103
Retained earnings 291,156 3,174
291,259 3,277

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

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

TEST BASE SOLUTIONS LTD (REGISTERED NUMBER: 11241021)

ABRIDGED BALANCE SHEET - continued
31ST MARCH 2023


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st March 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 and authorised for issue on 17th October 2023 and were signed by:





Mr Vasanthakumar Subbiah - Director


TEST BASE SOLUTIONS LTD (REGISTERED NUMBER: 11241021)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023


1. 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
Professional fees 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 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.

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2022 - 7 ) .

TEST BASE SOLUTIONS LTD (REGISTERED NUMBER: 11241021)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


3. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st April 2022 5,105
Additions 10,120
At 31st March 2023 15,225
DEPRECIATION
At 1st April 2022 1,550
Charge for year 3,419
At 31st March 2023 4,969
NET BOOK VALUE
At 31st March 2023 10,256
At 31st March 2022 3,555