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REGISTERED NUMBER: 07906911 (England and Wales)






























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

FOR

TEST & TACHO LIMITED

TEST & TACHO LIMITED (REGISTERED NUMBER: 07906911)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TEST & TACHO LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTOR: Mr J Anderson





REGISTERED OFFICE: Unit 7 & 8 Moore Road
South Leicester Industrial Estate
Leicester
Leicestershire
LE67 1EU





REGISTERED NUMBER: 07906911 (England and Wales)

TEST & TACHO LIMITED (REGISTERED NUMBER: 07906911)

BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 104,069 158,234

CURRENT ASSETS
Debtors 5 138,624 178,370
Cash at bank and in hand 34,865 1,795
173,489 180,165
CREDITORS
Amounts falling due within one year 6 87,383 86,852
NET CURRENT ASSETS 86,106 93,313
TOTAL ASSETS LESS CURRENT
LIABILITIES

190,175

251,547

CREDITORS
Amounts falling due after more than one
year

7

(28,469

)

(57,980

)

PROVISIONS FOR LIABILITIES (25,542 ) (39,559 )
NET ASSETS 136,164 154,008

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 136,163 154,007
SHAREHOLDERS' FUNDS 136,164 154,008

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

TEST & TACHO LIMITED (REGISTERED NUMBER: 07906911)

BALANCE SHEET - continued
31 JANUARY 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 October 2024 and were signed by:





Mr J Anderson - Director


TEST & TACHO LIMITED (REGISTERED NUMBER: 07906911)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024


1. STATUTORY INFORMATION

Test & Tacho 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.

2. ACCOUNTING POLICIES

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

The financial statements are presented in Sterling (£).

Turnover
Turnover is recognised upon completion of the provision of M.O.T's and represents net invoiced sales of services of M.O.T's, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on reducing balance
Office equipment - 33% on cost

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

TEST & TACHO LIMITED (REGISTERED NUMBER: 07906911)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024


2. ACCOUNTING POLICIES - continued

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Office
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 February 2023 183,593 51,342 36,000 1,838 272,773
Additions 3,608 - - - 3,608
Disposals - - (27,000 ) - (27,000 )
At 31 January 2024 187,201 51,342 9,000 1,838 249,381
DEPRECIATION
At 1 February 2023 70,285 21,035 21,381 1,838 114,539
Charge for year 35,173 8,820 280 - 44,273
Eliminated on disposal - - (13,500 ) - (13,500 )
At 31 January 2024 105,458 29,855 8,161 1,838 145,312
NET BOOK VALUE
At 31 January 2024 81,743 21,487 839 - 104,069
At 31 January 2023 113,308 30,307 14,619 - 158,234

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 10,868 39,962
Other debtors 127,756 138,408
138,624 178,370

TEST & TACHO LIMITED (REGISTERED NUMBER: 07906911)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,161 9,911
Hire purchase contracts 19,350 19,350
Trade creditors 6,258 35,933
Taxation and social security 114 -
Other creditors 51,500 21,658
87,383 86,852

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 13,956 24,117
Hire purchase contracts 14,513 33,863
28,469 57,980

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 33,863 53,213

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr J Anderson by virtue of his directorship and 100% shareholding.