Software Test Services Limited 10380396 false 2022-10-01 2023-09-30 2023-09-30 The principal activity of the company is other business support service activities not elsewhere classified. Digita Accounts Production Advanced 6.30.9574.0 true true 10380396 2022-10-01 2023-09-30 10380396 2023-09-30 10380396 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2023-09-30 10380396 core:RetainedEarningsAccumulatedLosses 2023-09-30 10380396 core:ShareCapital 2023-09-30 10380396 core:CurrentFinancialInstruments 2023-09-30 10380396 core:CurrentFinancialInstruments core:WithinOneYear 2023-09-30 10380396 core:Non-currentFinancialInstruments 2023-09-30 10380396 core:Non-currentFinancialInstruments core:AfterOneYear 2023-09-30 10380396 core:FurnitureFittingsToolsEquipment 2023-09-30 10380396 core:OtherRelatedParties 2023-09-30 10380396 bus:SmallEntities 2022-10-01 2023-09-30 10380396 bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 10380396 bus:FilletedAccounts 2022-10-01 2023-09-30 10380396 bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 10380396 bus:RegisteredOffice 2022-10-01 2023-09-30 10380396 bus:Director1 2022-10-01 2023-09-30 10380396 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2022-10-01 2023-09-30 10380396 bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 10380396 core:OfficeEquipment 2022-10-01 2023-09-30 10380396 core:OtherRelatedParties 2022-10-01 2023-09-30 10380396 countries:England 2022-10-01 2023-09-30 10380396 2022-09-30 10380396 core:FurnitureFittingsToolsEquipment 2022-09-30 10380396 core:OtherRelatedParties 2022-09-30 10380396 2021-10-01 2022-09-30 10380396 2022-09-30 10380396 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2022-09-30 10380396 core:RetainedEarningsAccumulatedLosses 2022-09-30 10380396 core:ShareCapital 2022-09-30 10380396 core:CurrentFinancialInstruments 2022-09-30 10380396 core:CurrentFinancialInstruments core:WithinOneYear 2022-09-30 10380396 core:Non-currentFinancialInstruments 2022-09-30 10380396 core:Non-currentFinancialInstruments core:AfterOneYear 2022-09-30 10380396 core:OtherRelatedParties 2022-09-30 10380396 2021-09-30 10380396 core:OtherRelatedParties 2021-09-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 10380396

Software Test Services Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2023

 

Software Test Services Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

Software Test Services Limited

Company Information

Director

Stephen Cooper

Registered office

Brookfield Court Selby Road
Garforth
Leeds
LS25 1NB

Accountants

Clever Accounts Limited
Brookfield Court
Selby Road
Leeds
LS25 1NB

 

Software Test Services Limited

(Registration number: 10380396)
Balance Sheet as at 30 September 2023

Note

2023
£

2022
£

Current assets

 

Debtors

2,483

2,560

Cash at bank and in hand

 

14,242

16,767

 

16,725

19,327

Creditors: Amounts falling due within one year

(1)

-

Total assets less current liabilities

 

16,724

19,327

Creditors: Amounts falling due after more than one year

(14,669)

(15,426)

Net assets

 

2,055

3,901

Capital and reserves

 

Called up share capital

5

1

1

Retained earnings

2,054

3,900

Shareholders' funds

 

2,055

3,901

For the financial year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 July 2024
 

.........................................

Stephen Cooper
Director

 

Software Test Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Brookfield Court Selby Road
Garforth
Leeds
LS25 1NB
England

These financial statements were authorised for issue by the director on 31 July 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

3 years straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

Software Test Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2022 - 1).

 

Software Test Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 October 2022

3,596

3,596

At 30 September 2023

3,596

3,596

Depreciation

At 1 October 2022

3,596

3,596

At 30 September 2023

3,596

3,596

Carrying amount

At 30 September 2023

-

-

5

Share capital

Allotted, called up and fully paid shares

2023

2022

No.

£

No.

£

Ordinary shares of £1 each

1

1

1

1

       

6

Loans and borrowings

Non-current loans and borrowings

2023
£

2022
£

Bank borrowings

14,669

15,426

7

Related party transactions

Loans to related parties

 

Software Test Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

2023

Other related parties
£

Total
£

At start of period

16,705

16,705

At end of period

16,705

16,705

2022

Other related parties
£

Total
£

At start of period

16,705

16,705

At end of period

16,705

16,705

Terms of loans to related parties

Included in other debtors is a loan due by the director of £16,705 (2018: £7,151).
The loan is charged interest at the current official rate of 2.50% (2018: 0%) and repayable on demand
The loan has since been repaid post balance sheet