Silverfin false false 31/12/2023 01/01/2023 31/12/2023 Polly Hodgkin 23/12/2019 Patrick Leguide 26/01/2015 15 August 2024 The principal activity of the Company during the financial year was the research and experimental development in the area of social sciences and humanities. 09404719 2023-12-31 09404719 bus:Director1 2023-12-31 09404719 bus:Director2 2023-12-31 09404719 2022-12-31 09404719 core:CurrentFinancialInstruments 2023-12-31 09404719 core:CurrentFinancialInstruments 2022-12-31 09404719 core:ShareCapital 2023-12-31 09404719 core:ShareCapital 2022-12-31 09404719 core:RetainedEarningsAccumulatedLosses 2023-12-31 09404719 core:RetainedEarningsAccumulatedLosses 2022-12-31 09404719 core:OfficeEquipment 2022-12-31 09404719 core:OfficeEquipment 2023-12-31 09404719 bus:OrdinaryShareClass1 2023-12-31 09404719 2023-01-01 2023-12-31 09404719 bus:FilletedAccounts 2023-01-01 2023-12-31 09404719 bus:SmallEntities 2023-01-01 2023-12-31 09404719 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 09404719 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09404719 bus:Director1 2023-01-01 2023-12-31 09404719 bus:Director2 2023-01-01 2023-12-31 09404719 core:OfficeEquipment core:TopRangeValue 2023-01-01 2023-12-31 09404719 2022-01-01 2022-12-31 09404719 core:OfficeEquipment 2023-01-01 2023-12-31 09404719 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 09404719 bus:OrdinaryShareClass1 2022-01-01 2022-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 09404719 (England and Wales)

CENTRAL TEST UK LIMITED

Unaudited Financial Statements
For the financial year ended 31 December 2023
Pages for filing with the registrar

CENTRAL TEST UK LIMITED

Unaudited Financial Statements

For the financial year ended 31 December 2023

Contents

CENTRAL TEST UK LIMITED

COMPANY INFORMATION

For the financial year ended 31 December 2023
CENTRAL TEST UK LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 December 2023
DIRECTORS Polly Hodgkin
Patrick Leguide
REGISTERED OFFICE Office Spaces Angel Islington
70 White Lion St
London
N1 9PP
England
United Kingdom
COMPANY NUMBER 09404719 (England and Wales)
CHARTERED ACCOUNTANTS Francis Clark LLP
Blackbrook Gate 1
Blackbrook Business Park
Taunton
Somerset TA1 2PX
CENTRAL TEST UK LIMITED

BALANCE SHEET

As at 31 December 2023
CENTRAL TEST UK LIMITED

BALANCE SHEET (continued)

As at 31 December 2023
Note 2023 2022
£ £
Fixed assets
Tangible assets 3 2,918 1,191
2,918 1,191
Current assets
Debtors 4 22,752 27,467
Cash at bank and in hand 5,390 12,508
28,142 39,975
Creditors: amounts falling due within one year 5 ( 39,486) ( 43,435)
Net current liabilities (11,344) (3,460)
Total assets less current liabilities (8,426) (2,269)
Provision for liabilities 0 ( 298)
Net liabilities ( 8,426) ( 2,567)
Capital and reserves
Called-up share capital 6 2 2
Profit and loss account ( 8,428 ) ( 2,569 )
Total shareholders' deficit ( 8,426) ( 2,567)

For the financial year ending 31 December 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Central Test UK Limited (registered number: 09404719) were approved and authorised for issue by the Board of Directors on 15 August 2024. They were signed on its behalf by:

Polly Hodgkin
Director
CENTRAL TEST UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
CENTRAL TEST UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Central Test UK Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Office Spaces Angel Islington, 70 White Lion St, London, N1 9PP, England, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements.

Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover comprises the fair value of the consideration received in relation to expenses recharged by the company in the ordinary course of the company’s activities.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Office equipment 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including directors 5 5

3. Tangible assets

Office equipment Total
£ £
Cost
At 01 January 2023 3,251 3,251
Additions 2,845 2,845
At 31 December 2023 6,096 6,096
Accumulated depreciation
At 01 January 2023 2,060 2,060
Charge for the financial year 1,118 1,118
At 31 December 2023 3,178 3,178
Net book value
At 31 December 2023 2,918 2,918
At 31 December 2022 1,191 1,191

4. Debtors

2023 2022
£ £
Corporation tax 64 64
Other debtors 22,688 27,403
22,752 27,467

5. Creditors: amounts falling due within one year

2023 2022
£ £
Accruals 2,455 2,153
Other taxation and social security 0 4,596
Other creditors 37,031 36,686
39,486 43,435

6. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each 2 2

7. Related party transactions

Other related party transactions

2023 2022
£ £
244,280 234,395

During the year the company recharged expenses and other costs totalling £244,280 (2022: £234,395) to a company in which a director and shareholder is also a director and shareholder.