2023-02-012024-01-312024-01-31false06347214HERTS PAT TESTING LTD2024-09-1674909iso4217:GBPxbrli:pure063472142023-02-01063472142024-01-31063472142023-02-012024-01-31063472142022-02-01063472142023-01-31063472142022-02-012023-01-3106347214bus:SmallEntities2023-02-012024-01-3106347214bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3106347214bus:AbridgedAccounts2023-02-012024-01-3106347214bus:PrivateLimitedCompanyLtd2023-02-012024-01-3106347214core:WithinOneYear2024-01-3106347214core:AfterOneYear2024-01-3106347214core:WithinOneYear2023-01-3106347214core:AfterOneYear2023-01-3106347214core:ShareCapital2024-01-3106347214core:SharePremium2024-01-3106347214core:RevaluationReserve2024-01-3106347214core:OtherReservesSubtotal2024-01-3106347214core:RetainedEarningsAccumulatedLosses2024-01-3106347214core:ShareCapital2023-01-3106347214core:SharePremium2023-01-3106347214core:RevaluationReserve2023-01-3106347214core:OtherReservesSubtotal2023-01-3106347214core:RetainedEarningsAccumulatedLosses2023-01-3106347214core:LandBuildings2024-01-3106347214core:PlantMachinery2024-01-3106347214core:Vehicles2024-01-3106347214core:FurnitureFittings2024-01-3106347214core:OfficeEquipment2024-01-3106347214core:NetGoodwill2024-01-3106347214core:IntangibleAssetsOtherThanGoodwill2024-01-3106347214core:ListedExchangeTraded2024-01-3106347214core:UnlistedNon-exchangeTraded2024-01-3106347214core:LandBuildings2023-01-3106347214core:PlantMachinery2023-01-3106347214core:Vehicles2023-01-3106347214core:FurnitureFittings2023-01-3106347214core:OfficeEquipment2023-01-3106347214core:NetGoodwill2023-01-3106347214core:IntangibleAssetsOtherThanGoodwill2023-01-3106347214core:ListedExchangeTraded2023-01-3106347214core:UnlistedNon-exchangeTraded2023-01-3106347214core:LandBuildings2023-02-012024-01-3106347214core:PlantMachinery2023-02-012024-01-3106347214core:Vehicles2023-02-012024-01-3106347214core:FurnitureFittings2023-02-012024-01-3106347214core:OfficeEquipment2023-02-012024-01-3106347214core:NetGoodwill2023-02-012024-01-3106347214core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3106347214core:ListedExchangeTraded2023-02-012024-01-3106347214core:UnlistedNon-exchangeTraded2023-02-012024-01-3106347214core:MoreThanFiveYears2023-02-012024-01-3106347214core:Non-currentFinancialInstruments2024-01-3106347214core:Non-currentFinancialInstruments2023-01-3106347214dpl:CostSales2023-02-012024-01-3106347214dpl:DistributionCosts2023-02-012024-01-3106347214core:LandBuildings2023-02-012024-01-3106347214core:PlantMachinery2023-02-012024-01-3106347214core:Vehicles2023-02-012024-01-3106347214core:FurnitureFittings2023-02-012024-01-3106347214core:OfficeEquipment2023-02-012024-01-3106347214dpl:AdministrativeExpenses2023-02-012024-01-3106347214core:NetGoodwill2023-02-012024-01-3106347214core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3106347214dpl:GroupUndertakings2023-02-012024-01-3106347214dpl:ParticipatingInterests2023-02-012024-01-3106347214dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3106347214core:ListedExchangeTraded2023-02-012024-01-3106347214dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3106347214core:UnlistedNon-exchangeTraded2023-02-012024-01-3106347214dpl:CostSales2022-02-012023-01-3106347214dpl:DistributionCosts2022-02-012023-01-3106347214core:LandBuildings2022-02-012023-01-3106347214core:PlantMachinery2022-02-012023-01-3106347214core:Vehicles2022-02-012023-01-3106347214core:FurnitureFittings2022-02-012023-01-3106347214core:OfficeEquipment2022-02-012023-01-3106347214dpl:AdministrativeExpenses2022-02-012023-01-3106347214core:NetGoodwill2022-02-012023-01-3106347214core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3106347214dpl:GroupUndertakings2022-02-012023-01-3106347214dpl:ParticipatingInterests2022-02-012023-01-3106347214dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3106347214core:ListedExchangeTraded2022-02-012023-01-3106347214dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3106347214core:UnlistedNon-exchangeTraded2022-02-012023-01-3106347214core:NetGoodwill2024-01-3106347214core:IntangibleAssetsOtherThanGoodwill2024-01-3106347214core:LandBuildings2024-01-3106347214core:PlantMachinery2024-01-3106347214core:Vehicles2024-01-3106347214core:FurnitureFittings2024-01-3106347214core:OfficeEquipment2024-01-3106347214core:AfterOneYear2024-01-3106347214core:WithinOneYear2024-01-3106347214core:ListedExchangeTraded2024-01-3106347214core:UnlistedNon-exchangeTraded2024-01-3106347214core:ShareCapital2024-01-3106347214core:SharePremium2024-01-3106347214core:RevaluationReserve2024-01-3106347214core:OtherReservesSubtotal2024-01-3106347214core:RetainedEarningsAccumulatedLosses2024-01-3106347214core:NetGoodwill2023-01-3106347214core:IntangibleAssetsOtherThanGoodwill2023-01-3106347214core:LandBuildings2023-01-3106347214core:PlantMachinery2023-01-3106347214core:Vehicles2023-01-3106347214core:FurnitureFittings2023-01-3106347214core:OfficeEquipment2023-01-3106347214core:AfterOneYear2023-01-3106347214core:WithinOneYear2023-01-3106347214core:ListedExchangeTraded2023-01-3106347214core:UnlistedNon-exchangeTraded2023-01-3106347214core:ShareCapital2023-01-3106347214core:SharePremium2023-01-3106347214core:RevaluationReserve2023-01-3106347214core:OtherReservesSubtotal2023-01-3106347214core:RetainedEarningsAccumulatedLosses2023-01-3106347214core:NetGoodwill2022-02-0106347214core:IntangibleAssetsOtherThanGoodwill2022-02-0106347214core:LandBuildings2022-02-0106347214core:PlantMachinery2022-02-0106347214core:Vehicles2022-02-0106347214core:FurnitureFittings2022-02-0106347214core:OfficeEquipment2022-02-0106347214core:AfterOneYear2022-02-0106347214core:WithinOneYear2022-02-0106347214core:ListedExchangeTraded2022-02-0106347214core:UnlistedNon-exchangeTraded2022-02-0106347214core:ShareCapital2022-02-0106347214core:SharePremium2022-02-0106347214core:RevaluationReserve2022-02-0106347214core:OtherReservesSubtotal2022-02-0106347214core:RetainedEarningsAccumulatedLosses2022-02-0106347214core:AfterOneYear2023-02-012024-01-3106347214core:WithinOneYear2023-02-012024-01-3106347214core:Non-currentFinancialInstrumentscore:CostValuation2023-02-012024-01-3106347214core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-012024-01-3106347214core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-012024-01-3106347214core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-012024-01-3106347214core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-012024-01-3106347214core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-012024-01-3106347214core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3106347214core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3106347214core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3106347214core:Non-currentFinancialInstrumentscore:CostValuation2024-01-3106347214core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-3106347214core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-3106347214core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-3106347214core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-3106347214core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-3106347214core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-3106347214core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-3106347214core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-3106347214core:Non-currentFinancialInstrumentscore:CostValuation2023-01-3106347214core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-3106347214core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-3106347214core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-3106347214core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-3106347214core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-3106347214core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-3106347214core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-3106347214core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-3106347214bus:Director12023-02-012024-01-31

HERTS PAT TESTING LTD

Registered Number
06347214
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

HERTS PAT TESTING LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

BUTTERFIELD, K

Registered Address

35 Friars Walk Friars Walk
Tring
HP23 4AP

Registered Number

06347214 (England and Wales)
HERTS PAT TESTING LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3214,743182,605
214,743182,605
Current assets
Debtors227,8221,067
Cash at bank and on hand614,603783,559
842,425784,626
Creditors amounts falling due within one year(116,086)(194,174)
Net current assets (liabilities)726,339590,452
Total assets less current liabilities941,082773,057
Creditors amounts falling due after one year(35,324)(41,760)
Provisions for liabilities(4,114)(4,114)
Net assets901,644727,183
Capital and reserves
Called up share capital100100
Profit and loss account901,544727,083
Shareholders' funds901,644727,183
The financial statements were approved and authorised for issue by the Director on 16 September 2024, and are signed on its behalf by:
BUTTERFIELD, K
Director
Registered Company No. 06347214
HERTS PAT TESTING LTD
Notes to the Financial Statements
for the year ended 31 January 2024

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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery3
Fixtures and fittings3
Vehicles3
Office Equipment3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 February 23376,489
Additions32,138
At 31 January 24408,627
Depreciation and impairment
At 01 February 23193,884
At 31 January 24193,884
Net book value
At 31 January 24214,743
At 31 January 23182,605