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FIVE OAK GREEN TEST CENTRE LIMITED

Registered Number
11906370
(England and Wales)

Unaudited Financial Statements for the Period ended
31 January 2024

FIVE OAK GREEN TEST CENTRE LIMITED
Company Information
for the period from 1 June 2023 to 31 January 2024

Directors

CHAPPLE, Caroline
CHAPPLE, Terry Malcolm
WILLS, Terence John
WILLS, Wendy Ann Margaret

Registered Address

Five Oak Green Service Station, Five Oak Green Road
Five Oak Green
Tonbridge
TN12 6RE

Registered Number

11906370 (England and Wales)
FIVE OAK GREEN TEST CENTRE LIMITED
Balance Sheet as at
31 January 2024

Notes

31 Jan 2024

31 May 2023

£

£

£

£

Fixed assets
Intangible assets337,07938,709
Tangible assets41,7602,240
38,83940,949
Current assets
Debtors531,20618,503
Cash at bank and on hand12,85718,641
44,06337,144
Creditors amounts falling due within one year6(6,473)(4,384)
Net current assets (liabilities)37,59032,760
Total assets less current liabilities76,42973,709
Provisions for liabilities(335)(806)
Net assets76,09472,903
Capital and reserves
Called up share capital40,00040,000
Profit and loss account36,09432,903
Shareholders' funds76,09472,903
The financial statements were approved and authorised for issue by the Board of Directors on 16 January 2025, and are signed on its behalf by:
CHAPPLE, Caroline
Director
CHAPPLE, Terry Malcolm
Director

Registered Company No. 11906370
FIVE OAK GREEN TEST CENTRE LIMITED
Notes to the Financial Statements
for the period 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery5
2.Average number of employees

20242023
Average number of employees during the year33
3.Intangible assets

Total

£
Cost or valuation
At 01 June 2348,896
At 31 January 2448,896
Amortisation and impairment
At 01 June 2310,187
Charge for year1,630
At 31 January 2411,817
Net book value
At 31 January 2437,079
At 31 May 2338,709
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 June 233,600
At 31 January 243,600
Depreciation and impairment
At 01 June 231,360
Charge for year480
At 31 January 241,840
Net book value
At 31 January 241,760
At 31 May 232,240
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables31,20618,455
Prepayments and accrued income-48
Total31,20618,503
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-57
Taxation and social security4,0232,527
Accrued liabilities and deferred income2,4501,800
Total6,4734,384
7.Share capital
Allotted, called up and fully paid £40,000 (2023: £40,000).
8.Related party transactions
During the year under review, the company paid £24,667 (2023: £37,000) in respect of rent to a company in which the two directors have a material beneficial interest. The company also made sales to the same company, on a commercial basis, of approximately £20,200 (2023: £29,500). The company was owed approximately £28,900 from the same company at the balance sheet date (2023: £13,000).