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Company registration number: 05954673







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024


T & R TEST (HOLDINGS) LIMITED






































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T & R TEST (HOLDINGS) LIMITED
 


 
COMPANY INFORMATION


Directors
N W A McNamara 
R G McNamara 




Registered number
05954673



Registered office
15-16 Woodbridge Meadows
Guildford

Surrey

GU1 1BJ




Independent auditor
Menzies LLP
Chartered Accountants & Statutory Auditor

Ashcombe House

5 The Crescent

Leatherhead

Surrey

KT22 8DY





 


T & R TEST (HOLDINGS) LIMITED
 



CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 4


 


T & R TEST (HOLDINGS) LIMITED
REGISTERED NUMBER:05954673



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
2,445,984
2,445,984

  
2,445,984
2,445,984

  

Creditors: amounts falling due within one year
 5 
(1,920,984)
(1,920,984)

Net current liabilities
  
 
 
(1,920,984)
 
 
(1,920,984)

Total assets less current liabilities
  
525,000
525,000

  

Net assets
  
525,000
525,000


Capital and reserves
  

Allotted, called up and fully paid share capital
  
52,500
52,500

Share premium account
  
472,500
472,500

  
525,000
525,000


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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




N W A McNamara
Director

Date: 30 June 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 


T & R TEST (HOLDINGS) LIMITED
 


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

1.


General information

T & R Test (Holdings) Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the Company information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

The following principal accounting policies have been applied.

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 2

 


T & R TEST (HOLDINGS) LIMITED
 


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

4.


Investments





Group companies

£



Cost or valuation


At 1 January 2024
2,445,984



At 31 December 2024
2,445,984






Net book value



At 31 December 2024
2,445,984



At 31 December 2023
2,445,984


Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Class of shares

Holding

T & R Test Equipment Limited
Ordinary
100%
High Voltage Instruments Limited
Ordinary
  100%

The registered office of all subsidiaries is the same as the Company's registered office, and can be found on the company information page.


5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
1,920,984
1,920,984

1,920,984
1,920,984


Page 3

 


T & R TEST (HOLDINGS) LIMITED
 


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

6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



525,000 (2023 - 525,000) Ordinary shares of £0.10 each
52,500
52,500



7.


Controlling Party

R G McNamara is considered to be the ultimate controlling party, by virture of his controlling shareholding in Cranwell Investments Limited.  


8.


Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 30 June 2025 by Anna Johnston ACA (Senior Statutory Auditor) on behalf of Menzies LLP.

Page 4