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Logo On Report
Registered Number: 05816806
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 March 2024

for

AUTO TESTING CENTRE LIMITED

Director Trevor Hart
Registered Number 05816806
Registered Office UNITS 1 & 2 STATION LANE
STATION LANE OLD WHITTINGTON
CHESTERFIELD
S41 9QX
Accountants Holdsworth Accountants Ltd
Omega Court
350 Cemetery Road
Sheffield
S11 8FT
1
  2024   2023
    £ £   £ £
Fixed assets   3,788      4,735 
Current assets 4,606      7,242   
Creditors: amount falling due within one year (8,285)     (8,779)  
Net current assets   (3,679)     (1,537)
Total assets less current liabilities   109      3,198 
Net assets   109      3,198 
 

         
Capital and reserves   109      3,198 
 
NOTES TO THE ACCOUNTS

General Information
AUTO TESTING CENTRE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05816806, registration address UNITS 1 & 2 STATION LANE, STATION LANE OLD WHITTINGTON, CHESTERFIELD, S41 9QX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Computer Equipment 20% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 April 2023 16,626    448    17,074 
Additions    
Disposals    
At 31 March 2024 16,626    448    17,074 
Depreciation
At 01 April 2023 12,160    179    12,339 
Charge for year 893    54    947 
On disposals    
At 31 March 2024 13,053    233    13,286 
Net book values
Closing balance as at 31 March 2024 3,573    215    3,788 
Opening balance as at 01 April 2023 4,466    269    4,735 


3.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 12 November 2024 and were signed by:


--------------------------------
Trevor Hart
Director
2