2022-11-012023-10-312023-10-31false13677193Northants Appliance Testing 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Northants Appliance Testing Limited

(formerly TATE GROVE HYDRAULICS LTD)

Registered Number
13677193
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

Northants Appliance Testing Limited
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

SAXON, Andrew Mark

Registered Address

28 Tate Grove
Hardingstone
Northampton
NN4 6UY

Registered Number

13677193 (England and Wales)
Northants Appliance Testing Limited
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3780-
780-
Current assets
Cash at bank and on hand5,7589,638
5,7589,638
Creditors amounts falling due within one year4(1,098)(2,743)
Net current assets (liabilities)4,6606,895
Total assets less current liabilities5,4406,895
Provisions for liabilities5(148)-
Net assets5,2926,895
Capital and reserves
Called up share capital11
Profit and loss account5,2916,894
Shareholders' funds5,2926,895
The financial statements were approved and authorised for issue by the Director on 12 August 2024, and are signed on its behalf by:
SAXON, Andrew Mark
Director
Registered Company No. 13677193
Northants Appliance Testing Limited
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20232022
Average number of employees during the year01
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
Additions780780
At 31 October 23780780
Net book value
At 31 October 23780780
At 31 October 22--
4.Creditors: amounts due within one year

2023

2022

££
Taxation and social security(148)1,617
Other creditors646646
Accrued liabilities and deferred income600480
Total1,0982,743
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)148-
Total148-