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REGISTERED NUMBER: 07603475 (England and Wales)















BIRMINGHAM TEST CENTRE LIMITED

Unaudited Financial Statements for the Year Ended 31 October 2022






BIRMINGHAM TEST CENTRE LIMITED (REGISTERED NUMBER: 07603475)






Contents of the Financial Statements
for the Year Ended 31 October 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BIRMINGHAM TEST CENTRE LIMITED

Company Information
for the Year Ended 31 October 2022







DIRECTOR: A B Savery





REGISTERED OFFICE: Unit 3
Argyle Street
Nechells
Birmingham
West Midlands
B7 5TJ





REGISTERED NUMBER: 07603475 (England and Wales)





ACCOUNTANTS: Michael Dufty Partnership Limited
59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX

BIRMINGHAM TEST CENTRE LIMITED (REGISTERED NUMBER: 07603475)

Balance Sheet
31 October 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 51,804 6,652

CURRENT ASSETS
Debtors 5 74,769 82,247
Cash in hand 15,024 36,610
89,793 118,857
CREDITORS
Amounts falling due within one year 6 49,258 65,720
NET CURRENT ASSETS 40,535 53,137
TOTAL ASSETS LESS CURRENT
LIABILITIES

92,339

59,789

CREDITORS
Amounts falling due after more than one
year

7

(73,041

)

(45,934

)

PROVISIONS FOR LIABILITIES (12,695 ) (1,026 )
NET ASSETS 6,603 12,829

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 6,503 12,729
6,603 12,829

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2022 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.

BIRMINGHAM TEST CENTRE LIMITED (REGISTERED NUMBER: 07603475)

Balance Sheet - continued
31 October 2022


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 October 2023 and were signed by:





A B Savery - Director


BIRMINGHAM TEST CENTRE LIMITED (REGISTERED NUMBER: 07603475)

Notes to the Financial Statements
for the Year Ended 31 October 2022

1. STATUTORY INFORMATION

Birmingham Test Centre 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Short leasehold - 20% on cost
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on cost

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

BIRMINGHAM TEST CENTRE LIMITED (REGISTERED NUMBER: 07603475)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2022

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2021 - NIL).

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 November 2021 4,012 11,402 1,610 2,025 19,049
Additions - 47,000 - - 47,000
Disposals (4,012 ) (3,152 ) (1,131 ) (1,000 ) (9,295 )
At 31 October 2022 - 55,250 479 1,025 56,754
DEPRECIATION
At 1 November 2021 4,012 5,323 1,139 1,923 12,397
Charge for year - 1,650 96 102 1,848
Eliminated on disposal (4,012 ) (3,152 ) (1,131 ) (1,000 ) (9,295 )
At 31 October 2022 - 3,821 104 1,025 4,950
NET BOOK VALUE
At 31 October 2022 - 51,429 375 - 51,804
At 31 October 2021 - 6,079 471 102 6,652

The net book value of tangible fixed assets includes £ 47,000 in respect of assets held under hire purchase contracts.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 14,621 -
Other debtors 55,739 80,572
Prepayments 4,409 1,675
74,769 82,247

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts 5,947 5,778
Hire purchase contracts 8,595 1,917
Trade creditors 2,536 670
Social security and other taxes 20,036 32,825
Other creditors 7,372 14,210
Accrued expenses 4,772 10,320
49,258 65,720

BIRMINGHAM TEST CENTRE LIMITED (REGISTERED NUMBER: 07603475)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2022

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2022 2021
£    £   
Bank loans - 1-2 years 6,057 5,917
Bank loans - 2-5 years 18,850 18,618
Bank loans more 5 yr by instal 11,873 18,843
Hire purchase contracts 36,261 2,556
73,041 45,934

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 11,873 18,843

8. SECURED DEBTS

The following secured debts are included within creditors:

2022 2021
£    £   
Hire purchase contracts 44,856 -

The hire purchase liabilities are secured against the assets to which they relate.

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2022 and 31 October 2021:

2022 2021
£    £   
A B Savery
Balance outstanding at start of year - 68,643
Amounts repaid - (68,643 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -