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REGISTERED NUMBER: 07002068 (England and Wales)















REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS FOR THE PERIOD 1 OCTOBER 2022 TO 31 MARCH 2023

FOR

SAFETY TEST UK LTD

SAFETY TEST UK LTD (REGISTERED NUMBER: 07002068)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 1 OCTOBER 2022 TO 31 MARCH 2023




Page

Company Information 1

Report of the Directors 2

Report of the Independent Auditors 4

Income Statement 7

Balance Sheet 8

Statement of Changes in Equity 9

Notes to the Financial Statements 10


SAFETY TEST UK LTD

COMPANY INFORMATION
for the Period 1 OCTOBER 2022 TO 31 MARCH 2023







DIRECTORS: S Hill
L Van Mazyk
R C Halford
C H B Collins





REGISTERED OFFICE: 61 Queen Square
Bristol
BS1 4JZ





REGISTERED NUMBER: 07002068 (England and Wales)





AUDITORS: Burnside
Chartered Accountants
and Statutory Auditor
61 Queen Square
Bristol
BS1 4JZ

SAFETY TEST UK LTD (REGISTERED NUMBER: 07002068)

REPORT OF THE DIRECTORS
for the Period 1 OCTOBER 2022 TO 31 MARCH 2023

The directors present their report with the financial statements of the company for the period 1 October 2022 to 31 March 2023.

PRINCIPAL ACTIVITY
The principal activity of the company in the period under review was that of safety testing of domestic appliances and electrical contracts.

DIRECTORS
The directors who have held office during the period from 1 October 2022 to the date of this report are as follows:

M Newland - resigned 28 October 2022
Mrs C Newland - resigned 28 October 2022
S Hill - appointed 28 October 2022
L Van Mazyk - appointed 28 October 2022
R C Halford - appointed 28 October 2022

C H B Collins was appointed as a director after 31 March 2023 but prior to the date of this report.

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

SAFETY TEST UK LTD (REGISTERED NUMBER: 07002068)

REPORT OF THE DIRECTORS
for the Period 1 OCTOBER 2022 TO 31 MARCH 2023


AUDITORS
The auditors, Burnside, were appointed after the end of the period and will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





S Hill - Director


7 November 2023

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
SAFETY TEST UK LTD

Opinion
We have audited the financial statements of Safety Test UK Ltd (the 'company') for the period ended 31 March 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the company's affairs as at 31 March 2023 and of its profit for the period then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other matters
The financial statements of the company for the year ended 30 September 2022 were not audited.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Directors has been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
SAFETY TEST UK LTD


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Directors.

Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
SAFETY TEST UK LTD


Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

An understanding of the legal and regulatory framework applicable to the entity was obtained from management and those charged with governance of the entity, and the audit engagement team was confirmed to have the appropriate competence and capabilities to identify non-compliance with such a framework.

No significant instances of fraud, non-compliance with laws and regulations or other irregularities were communicated to the engagement team by management or those charged with governance, and no particular audit areas or legislation were identified that gave rise to any significant risks of material misstatement in respect of such irregularities.

Due to the size and nature of the entity, its susceptibility to material misstatement resulting from fraud, non-compliance with laws and regulations, or other irregularities is considered to be low, and the audit approach was appropriately planned so as to address this risk.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Steven Coombe FCA (Senior Statutory Auditor)
for and on behalf of Burnside
Chartered Accountants
and Statutory Auditor
61 Queen Square
Bristol
BS1 4JZ

7 November 2023

SAFETY TEST UK LTD (REGISTERED NUMBER: 07002068)

INCOME STATEMENT
for the Period 1 OCTOBER 2022 TO 31 MARCH 2023

Period
1.10.22
to Year Ended
31.3.23 30.9.22
(Unaudited)
Notes £    £   

TURNOVER 162,376 328,509

Cost of sales 79,508 115,286
GROSS PROFIT 82,868 213,223

Administrative expenses 56,299 134,543
26,569 78,680

Other operating income - 3,958
OPERATING PROFIT and
PROFIT BEFORE TAXATION 26,569 82,638

Tax on profit 5 7,944 15,546
PROFIT FOR THE FINANCIAL PERIOD 18,625 67,092

SAFETY TEST UK LTD (REGISTERED NUMBER: 07002068)

BALANCE SHEET
31 MARCH 2023

2023 2022
(Unaudited)
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 7 - 1
Tangible assets 8 17,625 19,873
17,625 19,874

CURRENT ASSETS
Stocks 2,094 2,094
Debtors 9 56,371 69,566
Cash at bank 63,599 13,277
122,064 84,937
CREDITORS
Amounts falling due within one year 10 72,943 54,203
NET CURRENT ASSETS 49,121 30,734
TOTAL ASSETS LESS CURRENT
LIABILITIES

66,746

50,608

PROVISIONS FOR LIABILITIES 11 2,513 -
NET ASSETS 64,233 50,608

CAPITAL AND RESERVES
Called up share capital 12 2 2
Retained earnings 64,231 50,606
SHAREHOLDERS' FUNDS 64,233 50,608

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

The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2023 and were signed on its behalf by:



S Hill - Director


SAFETY TEST UK LTD (REGISTERED NUMBER: 07002068)

STATEMENT OF CHANGES IN EQUITY
for the Period 1 OCTOBER 2022 TO 31 MARCH 2023

Called up
share Retained Total
capital earnings equity
£    £    £   

Balance at 1 October 2021 - 12,274 12,274

Changes in equity
Issue of share capital 2 - 2
Dividends - (28,760 ) (28,760 )
Total comprehensive income - 67,092 67,092
Balance at 30 September 2022 2 50,606 50,608

Changes in equity
Dividends - (5,000 ) (5,000 )
Total comprehensive income - 18,625 18,625
Balance at 31 March 2023 2 64,231 64,233

SAFETY TEST UK LTD (REGISTERED NUMBER: 07002068)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 1 OCTOBER 2022 TO 31 MARCH 2023

1. STATUTORY INFORMATION

Safety Test UK Ltd 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period 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.


SAFETY TEST UK LTD (REGISTERED NUMBER: 07002068)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 OCTOBER 2022 TO 31 MARCH 2023

2. ACCOUNTING POLICIES - continued
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 period 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.

Going concern
In our opinion, the company is a going concern and the period over which we have considered its ability to continue as a going concern is at least 12 months from the date of signing the financial statements.

This assessment is based upon knowledge of turnover levels and the company's on-going cost base projecting performance, cash generation and the availability of banking and other facilities to meet the needs of the business.

The directors will endeavour to ensure that the company has sufficient working capital to meet its requirements for the foreseeable future. We will continue to carefully monitor the situation and have alternative plans in place should the need arise.

In light of the above, we have reviewed the going concern status of the business for the foreseeable future to the best of our abilities and have concluded that we have a reasonable expectation that the company has more than adequate resources to continue in operational existence for the foreseeable future. The directors therefore continue to adopt the going concern basis of accounting in preparing the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2022 - 5 ) .

Period
1.10.22
to Year Ended
31.3.23 30.9.22
(Unaudited)
£    £   
Directors' remuneration 1,646 16,885

SAFETY TEST UK LTD (REGISTERED NUMBER: 07002068)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 OCTOBER 2022 TO 31 MARCH 2023

4. OPERATING PROFIT

The operating profit is stated after charging:

Period
1.10.22
to Year Ended
31.3.23 30.9.22
(Unaudited)
£    £   
Depreciation - owned assets 2,248 3,574
Goodwill amortisation 1 -
Auditors' remuneration 2,000 -

5. TAXATION

Analysis of the tax charge
The tax charge on the profit for the period was as follows:
Period
1.10.22
to Year Ended
31.3.23 30.9.22
(Unaudited)
£    £   
Current tax:
UK corporation tax 5,431 15,546

Deferred tax 2,513 -
Tax on profit 7,944 15,546

SAFETY TEST UK LTD (REGISTERED NUMBER: 07002068)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 OCTOBER 2022 TO 31 MARCH 2023

5. TAXATION - continued

Reconciliation of total tax charge included in profit and loss
The tax assessed for the period is higher than the standard rate of corporation tax in the UK. The difference is explained below:

Period
1.10.22
to Year Ended
31.3.23 30.9.22
(Unaudited)
£    £   
Profit before tax 26,569 82,638
Profit multiplied by the standard rate of corporation tax in the UK of
19% (2022 - 19%)

5,048

15,701

Effects of:
Expenses not deductible for tax purposes - (155 )
Deferred tax not previously recognised 3,016 -
Deferred tax charge at 25% (120 ) -
Total tax charge 7,944 15,546

6. DIVIDENDS
Period
1.10.22
to Year Ended
31.3.23 30.9.22
(Unaudited)
£    £   
Ordinary shares of £1 each
Interim 5,000 28,760

SAFETY TEST UK LTD (REGISTERED NUMBER: 07002068)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 OCTOBER 2022 TO 31 MARCH 2023

7. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 31 March 2023 20,150
AMORTISATION
At 1 October 2022 20,149
Charge for period 1
At 31 March 2023 20,150
NET BOOK VALUE
At 31 March 2023 -
At 30 September 2022 1

8. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 October 2022
and 31 March 2023 59,023 8,000 67,023
DEPRECIATION
At 1 October 2022 39,969 7,181 47,150
Charge for period 1,429 819 2,248
At 31 March 2023 41,398 8,000 49,398
NET BOOK VALUE
At 31 March 2023 17,625 - 17,625
At 30 September 2022 19,054 819 19,873

SAFETY TEST UK LTD (REGISTERED NUMBER: 07002068)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 OCTOBER 2022 TO 31 MARCH 2023

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
(Unaudited)
£    £   
Trade debtors 53,459 61,310
Other debtors - 164
Prepayments and accrued income 2,912 8,092
56,371 69,566

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
(Unaudited)
£    £   
Trade creditors 31,397 18,914
Corporation tax 20,977 15,546
Social security and other taxes 1,643 -
VAT 10,804 9,314
Other creditors 4,122 2,726
Accruals and deferred income 4,000 7,703
72,943 54,203

11. PROVISIONS FOR LIABILITIES
2023 2022
(Unaudited)
£    £   
Deferred tax
Accelerated capital allowances 2,513 -

Deferred
tax
£   
Provided during period 2,513
Balance at 31 March 2023 2,513

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary £1 2 2

SAFETY TEST UK LTD (REGISTERED NUMBER: 07002068)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 OCTOBER 2022 TO 31 MARCH 2023

13. CONTROLLING PARTY

The immediate parent undertaking is MCS Integrated Solutions Limited, which acquired the entire issued share capital of the company on 28 October 2022.

The parent company of the smallest group which draws up consolidated financial statements is VIS Group Limited. Its registered office is 61 Queen Square, Bristol, BS1 4JZ.