1 June 2022 false No description of principal activity Taxfiler 2023.10 SC662314business:PrivateLimitedCompanyLtd2022-06-012023-05-31 SC6623142022-05-31 SC6623142022-06-012023-05-31 SC662314business:AuditExemptWithAccountantsReport2022-06-012023-05-31 SC662314business:FilletedAccounts2022-06-012023-05-31 SC6623142023-05-31 SC662314business:Director12022-06-012023-05-31 SC662314business:RegisteredOffice2022-06-012023-05-31 SC6623142022-05-31 SC662314core:WithinOneYear2023-05-31 SC662314core:WithinOneYear2022-05-31 SC662314core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 SC662314core:ShareCapitalcore:PreviouslyStatedAmount2022-05-31 SC662314core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 SC662314core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-05-31 SC662314core:PreviouslyStatedAmount2023-05-31 SC662314core:PreviouslyStatedAmount2022-05-31 SC662314business:SmallEntities2022-06-012023-05-31 SC662314countries:Scotland2022-06-012023-05-31 SC662314core:MotorVehicles2022-05-31 SC662314core:FurnitureFittings2022-05-31 SC662314core:MotorVehicles2022-06-012023-05-31 SC662314core:FurnitureFittings2022-06-012023-05-31 SC662314core:MotorVehicles2023-05-31 SC662314core:FurnitureFittings2023-05-31 SC6623142021-06-012022-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC662314 (Scotland)
TESTERJAY INCORPORATION LTD Unaudited accounts for the year ended 31 May 2023
TESTERJAY INCORPORATION LTD Unaudited accounts Contents
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TESTERJAY INCORPORATION LTD Company Information for the year ended 31 May 2023
Director
James Oyebode
Company Number
SC662314 (Scotland)
Registered Office
UNIT 4 106 BARLOCH STREET GLASGOW G22 5LE SCOTLAND
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TESTERJAY INCORPORATION LTD Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,146 
3,420 
Current assets
Inventories
25,691 
1,600 
Cash at bank and in hand
(1,148)
543 
24,543 
2,143 
Creditors: amounts falling due within one year
(31,988)
(11,240)
Net current liabilities
(7,445)
(9,097)
Net liabilities
(4,299)
(5,677)
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
(4,309)
(5,687)
Shareholders' funds
(4,299)
(5,677)
For the year ending 31 May 2023 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 February 2024 and were signed on its behalf by
James Oyebode Director Company Registration No. SC662314
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TESTERJAY INCORPORATION LTD Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
TESTERJAY INCORPORATION LTD is a private company, limited by shares, registered in Scotland, registration number SC662314. The registered office is UNIT 4 106 BARLOCH STREET, GLASGOW, G22 5LE, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2022
2,200 
2,180 
4,380 
Additions
- 
123 
123 
At 31 May 2023
2,200 
2,303 
4,503 
Depreciation
At 1 June 2022
246 
714 
960 
Charge for the year
117 
280 
397 
At 31 May 2023
363 
994 
1,357 
Net book value
At 31 May 2023
1,837 
1,309 
3,146 
At 31 May 2022
1,954 
1,466 
3,420 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
(180)
39 
Taxes and social security
3,163 
4,005 
Other creditors
- 
(222)
Loans from directors
28,258 
7,086 
Accruals
747 
332 
31,988 
11,240 
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TESTERJAY INCORPORATION LTD Notes to the Accounts for the year ended 31 May 2023
6
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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