IRIS Accounts Production v24.1.9.2 09214207 director 1.12.22 30.11.23 30.11.23 LGV and HGV driving test centre false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh092142072022-11-30092142072023-11-30092142072022-12-012023-11-30092142072021-11-30092142072021-12-012022-11-30092142072022-11-3009214207ns15:EnglandWales2022-12-012023-11-3009214207ns14:PoundSterling2022-12-012023-11-3009214207ns10:Director12022-12-012023-11-3009214207ns10:PrivateLimitedCompanyLtd2022-12-012023-11-3009214207ns10:SmallEntities2022-12-012023-11-3009214207ns10:AuditExemptWithAccountantsReport2022-12-012023-11-3009214207ns10:SmallCompaniesRegimeForDirectorsReport2022-12-012023-11-3009214207ns10:SmallCompaniesRegimeForAccounts2022-12-012023-11-3009214207ns10:FullAccounts2022-12-012023-11-3009214207ns10:RegisteredOffice2022-12-012023-11-3009214207ns5:CurrentFinancialInstruments2023-11-3009214207ns5:CurrentFinancialInstruments2022-11-3009214207ns5:Non-currentFinancialInstruments2023-11-3009214207ns5:Non-currentFinancialInstruments2022-11-3009214207ns5:ShareCapital2023-11-3009214207ns5:ShareCapital2022-11-3009214207ns5:RetainedEarningsAccumulatedLosses2023-11-3009214207ns5:RetainedEarningsAccumulatedLosses2022-11-3009214207ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-3009214207ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-11-3009214207ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-11-3009214207ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2022-11-30
REGISTERED NUMBER: 09214207 (England and Wales)





PETER SMYTHE TEST CENTRE LIMITED

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023






PETER SMYTHE TEST CENTRE LIMITED (REGISTERED NUMBER: 09214207)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023










Page

Company Information 1

Report of the Director 2

Chartered Accountants' Report 3

Income Statement 4

Balance Sheet 5

Notes to the Financial Statements 7


PETER SMYTHE TEST CENTRE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: Mr G H Allen





REGISTERED OFFICE: Plot J, Brierley Park Industrial Estate
Brierley Park Close
Sutton-In-Ashfield
Nottinghamshire
NG17 3FW





REGISTERED NUMBER: 09214207 (England and Wales)





ACCOUNTANTS: ApC
Chartered Accountants
7 St John Street
Mansfield
Nottinghamshire
NG18 1QH

PETER SMYTHE TEST CENTRE LIMITED (REGISTERED NUMBER: 09214207)

REPORT OF THE DIRECTOR
FOR THE YEAR ENDED 30 NOVEMBER 2023


The director presents his report with the financial statements of the company for the year ended 30 November 2023.

DIRECTOR
Mr G H Allen held office during the whole of the period from 1 December 2022 to the date of this report.

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:





Mr G H Allen - Director


31 August 2024

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
PETER SMYTHE TEST CENTRE LIMITED



In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Peter Smythe Test Centre Limited for the year ended 30 November 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Peter Smythe Test Centre Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Peter Smythe Test Centre Limited and state those matters that we have agreed to state to the director of Peter Smythe Test Centre Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Peter Smythe Test Centre Limited and its director for our work or for this report.

It is your duty to ensure that Peter Smythe Test Centre Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Peter Smythe Test Centre Limited. You consider that Peter Smythe Test Centre Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Peter Smythe Test Centre Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






ApC
Chartered Accountants
7 St John Street
Mansfield
Nottinghamshire
NG18 1QH


31 August 2024

PETER SMYTHE TEST CENTRE LIMITED (REGISTERED NUMBER: 09214207)

INCOME STATEMENT
FOR THE YEAR ENDED 30 NOVEMBER 2023

2023 2022
£    £   

TURNOVER 159,179 166,585

Cost of sales (148,135 ) (106,661 )
GROSS PROFIT 11,044 59,924

Administrative expenses (23,283 ) (59,414 )
OPERATING (LOSS)/PROFIT (12,239 ) 510

Interest receivable and similar income 8 -
Interest payable and similar expenses (304 ) (404 )
(LOSS)/PROFIT BEFORE TAXATION (12,535 ) 106

Tax on (loss)/profit - 1,799
(LOSS)/PROFIT FOR THE FINANCIAL
YEAR

(12,535

)

1,905

PETER SMYTHE TEST CENTRE LIMITED (REGISTERED NUMBER: 09214207)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 5 36,143 74,530
Cash at bank and in hand 5,688 2,662
41,831 77,192
CREDITORS
Amounts falling due within one year 6 49,057 67,683
NET CURRENT (LIABILITIES)/ASSETS (7,226 ) 9,509
TOTAL ASSETS LESS CURRENT
LIABILITIES

(7,226

)

9,509

CREDITORS
Amounts falling due after more than one
year

7

5,800

10,000
NET LIABILITIES (13,026 ) (491 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (13,126 ) (591 )
SHAREHOLDERS' FUNDS (13,026 ) (491 )

PETER SMYTHE TEST CENTRE LIMITED (REGISTERED NUMBER: 09214207)

BALANCE SHEET - continued
30 NOVEMBER 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 31 August 2024 and were signed by:





Mr G H Allen - Director


PETER SMYTHE TEST CENTRE LIMITED (REGISTERED NUMBER: 09214207)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023


1. STATUTORY INFORMATION

Peter Smythe Test Centre Limited 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the value excluding Value Added Tax of LGV and HGV driving tests provided to customers during the year. In respect of the driving tests provided, all income is taken to the profit and loss at the same point as the right to receive consideration has been acquired.

Taxation
Taxation for the year 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.

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 year 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.

PETER SMYTHE TEST CENTRE LIMITED (REGISTERED NUMBER: 09214207)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 4,380 24,110
Amounts owed by group undertakings 19,623 17,300
Amounts owed by participating interests 3,400 -
Prepayments and accrued income 8,740 33,120
36,143 74,530

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 4,200 4,000
Trade creditors 2,580 2,383
Amounts owed to group undertakings - 49,820
Amounts owed to participating interests 30,740 -
Other creditors 880 -
Accruals and deferred income 10,657 11,480
49,057 67,683

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 5,800 10,000