1 April 2024 false No description of principal activity Taxfiler 2024.6 07125303business:PrivateLimitedCompanyLtd2024-04-012025-03-31 071253032024-03-31 071253032024-04-012025-03-31 07125303business:AuditExemptWithAccountantsReport2024-04-012025-03-31 07125303business:FilletedAccounts2024-04-012025-03-31 071253032025-03-31 07125303business:Director12024-04-012025-03-31 07125303business:Director22024-04-012025-03-31 07125303business:Director32024-04-012025-03-31 07125303business:RegisteredOffice2024-04-012025-03-31 071253032024-03-31 07125303core:WithinOneYear2025-03-31 07125303core:WithinOneYear2024-03-31 07125303core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 07125303core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 07125303core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 07125303core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 07125303core:PreviouslyStatedAmount2025-03-31 07125303core:PreviouslyStatedAmount2024-03-31 07125303business:SmallEntities2024-04-012025-03-31 07125303countries:EnglandWales2024-04-012025-03-31 07125303core:PlantMachinery2024-04-012025-03-31 07125303core:MotorVehicles2024-04-012025-03-31 07125303core:Goodwill2024-03-31 07125303core:Goodwill2025-03-31 07125303core:LandBuildings2024-03-31 07125303core:PlantMachinery2024-03-31 07125303core:MotorVehicles2024-03-31 07125303core:LandBuildings2024-04-012025-03-31 07125303core:LandBuildings2025-03-31 07125303core:PlantMachinery2025-03-31 07125303core:MotorVehicles2025-03-31 07125303business:OrdinaryShareClass12024-04-012025-03-31 07125303business:OrdinaryShareClass12023-04-012024-03-31 07125303business:OrdinaryShareClass22024-04-012025-03-31 07125303business:OrdinaryShareClass22023-04-012024-03-31 07125303business:OrdinaryShareClass32024-04-012025-03-31 07125303business:OrdinaryShareClass32023-04-012024-03-31 07125303business:OrdinaryShareClass42024-04-012025-03-31 07125303business:OrdinaryShareClass42023-04-012024-03-31 07125303business:OrdinaryShareClass52024-04-012025-03-31 07125303business:OrdinaryShareClass52023-04-012024-03-31 07125303business:AllOrdinaryShares2024-04-012025-03-31 07125303business:AllOrdinaryShares2023-04-012024-03-31 071253032023-04-012024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 07125303 (England and Wales)
Auto Test & Tyres Ltd Unaudited accounts for the year ended 31 March 2025
Auto Test & Tyres Ltd Unaudited accounts Contents
Page
- 2 -
Auto Test & Tyres Ltd Company Information for the year ended 31 March 2025
Directors
Norman Malcolm Leigh Malcolm Paul Malcolm
Company Number
07125303 (England and Wales)
Registered Office
41 Oldfields Road Sutton Surrey SM1 2NB
Accountants
Blythe & Co 41 Oldfields Road Sutton Surrey SM1 2NB
- 3 -
Auto Test & Tyres Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,482 
4,491 
Current assets
Inventories
3,500 
3,500 
Debtors
8,724 
33,430 
Cash at bank and in hand
395,272 
361,034 
407,496 
397,964 
Creditors: amounts falling due within one year
(110,934)
(122,858)
Net current assets
296,562 
275,106 
Net assets
301,044 
279,597 
Capital and reserves
Called up share capital
420 
400 
Profit and loss account
300,624 
279,197 
Shareholders' funds
301,044 
279,597 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 May 2025 and were signed on its behalf by
Paul Malcolm Director Company Registration No. 07125303
- 4 -
Auto Test & Tyres Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Auto Test & Tyres Ltd is a private company, limited by shares, registered in England and Wales, registration number 07125303. The registered office is 41 Oldfields Road, Sutton, Surrey, SM1 2NB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on cost
Motor vehicles
25% on cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
146,999 
At 31 March 2025
146,999 
Amortisation
At 1 April 2024
146,999 
At 31 March 2025
146,999 
Net book value
At 31 March 2025
- 
- 5 -
Auto Test & Tyres Ltd Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
1 
25,351 
32,660 
58,012 
Additions
- 
2,120 
- 
2,120 
At 31 March 2025
1 
27,471 
32,660 
60,132 
Depreciation
At 1 April 2024
- 
24,986 
28,535 
53,521 
Charge for the year
- 
754 
1,375 
2,129 
At 31 March 2025
- 
25,740 
29,910 
55,650 
Net book value
At 31 March 2025
1 
1,731 
2,750 
4,482 
At 31 March 2024
1 
365 
4,125 
4,491 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,724 
33,430 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
28,647 
43,453 
Taxes and social security
78,843 
76,049 
Other creditors
444 
356 
Accruals
3,000 
3,000 
110,934 
122,858 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
100 Ordinary B Shares of £1 each
100 
100 
100 Ordinary C Shares of £1 each
100 
100 
100 Ordinary D Shares of £1 each
100 
100 
10 Ordinary E Shares of £1 each
10 
- 
10 Ordinary F Shares of £1 each
10 
420 
400 
Shares issued during the period:
10 Ordinary E Shares of £1 each
10 
10 Ordinary F Shares of £1 each
10 
20 
- 6 -
Auto Test & Tyres Ltd Notes to the Accounts for the year ended 31 March 2025
9
Average number of employees
During the year the average number of employees was 5 (2024: 5).
- 7 -