Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31false112024-04-01falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity13truetrue 06072650 2024-04-01 2025-03-31 06072650 2023-04-01 2024-03-31 06072650 2025-03-31 06072650 2024-03-31 06072650 2023-04-01 06072650 c:Director2 2024-04-01 2025-03-31 06072650 c:Director3 2024-04-01 2025-03-31 06072650 d:PlantMachinery 2024-04-01 2025-03-31 06072650 d:PlantMachinery 2025-03-31 06072650 d:PlantMachinery 2024-03-31 06072650 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06072650 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06072650 d:MotorVehicles 2024-04-01 2025-03-31 06072650 d:MotorVehicles 2025-03-31 06072650 d:MotorVehicles 2024-03-31 06072650 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06072650 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06072650 d:FurnitureFittings 2024-04-01 2025-03-31 06072650 d:FurnitureFittings 2025-03-31 06072650 d:FurnitureFittings 2024-03-31 06072650 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06072650 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06072650 d:OfficeEquipment 2024-04-01 2025-03-31 06072650 d:OfficeEquipment 2025-03-31 06072650 d:OfficeEquipment 2024-03-31 06072650 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06072650 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06072650 d:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 06072650 d:OtherPropertyPlantEquipment 2025-03-31 06072650 d:OtherPropertyPlantEquipment 2024-03-31 06072650 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06072650 d:OtherPropertyPlantEquipment d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06072650 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06072650 d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06072650 d:CurrentFinancialInstruments 2025-03-31 06072650 d:CurrentFinancialInstruments 2024-03-31 06072650 d:Non-currentFinancialInstruments 2025-03-31 06072650 d:Non-currentFinancialInstruments 2024-03-31 06072650 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 06072650 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 06072650 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 06072650 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 06072650 d:ShareCapital 2025-03-31 06072650 d:ShareCapital 2024-03-31 06072650 d:RetainedEarningsAccumulatedLosses 2025-03-31 06072650 d:RetainedEarningsAccumulatedLosses 2024-03-31 06072650 c:FRS102 2024-04-01 2025-03-31 06072650 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06072650 c:FullAccounts 2024-04-01 2025-03-31 06072650 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06072650 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 06072650 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 06072650 d:RetirementBenefitObligationsDeferredTax 2025-03-31 06072650 d:RetirementBenefitObligationsDeferredTax 2024-03-31 06072650 6 2024-04-01 2025-03-31 06072650 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-03-31 06072650 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-03-31 06072650 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 06072650










ENERGYTEST LTD








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
ENERGYTEST LTD
REGISTERED NUMBER: 06072650

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
33,697
40,562

Investments
 5 
-
1

  
33,697
40,563

Current assets
  

Debtors: amounts falling due within one year
 6 
70,596
52,642

Cash at bank and in hand
  
128,229
142,036

  
198,825
194,678

Creditors: amounts falling due within one year
 7 
(126,430)
(115,685)

Net current assets
  
 
 
72,395
 
 
78,993

Total assets less current liabilities
  
106,092
119,556

Creditors: amounts falling due after more than one year
 8 
-
(11,263)

Provisions for liabilities
  

Deferred tax
 9 
(7,923)
(9,743)

Net assets
  
98,169
98,550


Capital and reserves
  

Called up share capital 
  
21
21

Profit and loss account
  
98,148
98,529

  
98,169
98,550


Page 1

 
ENERGYTEST LTD
REGISTERED NUMBER: 06072650
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 on 11 July 2025.




T W McMahon
S J Townsend
Director
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
ENERGYTEST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Energytest Ltd is a private Company limited by shares, incorporated in England and Wales (registered number: 06072650). Its registered office is Unit 10, Westbrook Court, Sharrow Vale Road, Sheffield, S11 8YZ. The principal activity of the Company throughout the year continued to be that of environmental consultancy. 

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
ENERGYTEST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

The depreciation rates used are:

Plant and machinery
-
20% straight line
Motor vehicles
-
3 years straight line
Fixtures and fittings
-
20% straight line
Office equipment
-
20% straight line
Improvements to property
-
15 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings. 

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Page 4

 
ENERGYTEST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the Statement of Income and Retained Earnings on a straight line basis over the lease term.

 
2.7

Leased assets: the Company as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the Company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the Statement of Income and Retained Earnings so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

 
2.8

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.9

Current and deferred taxation

Tax is recognised in the Statement of Income and Retained Earnings.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.


Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.


3.


Employees

The average monthly number of employees, including directors, during the year was 13 (2024 - 11).

Page 5

 
ENERGYTEST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Office equipment
Improvements to property
Total

£
£
£
£
£
£



Cost or valuation


At 1 April 2024
19,945
21,590
17,208
11,560
8,544
78,847


Additions
-
-
-
6,189
-
6,189


Disposals
-
-
(2,000)
-
-
(2,000)



At 31 March 2025

19,945
21,590
15,208
17,749
8,544
83,036



Depreciation


At 1 April 2024
16,420
7,197
7,957
6,283
428
38,285


Charge for the year on owned assets
782
-
2,204
2,301
570
5,857


Charge for the year on financed assets
-
7,197
-
-
-
7,197


Disposals
-
-
(2,000)
-
-
(2,000)



At 31 March 2025

17,202
14,394
8,161
8,584
998
49,339



Net book value



At 31 March 2025
2,743
7,196
7,047
9,165
7,546
33,697



At 31 March 2024
3,525
14,393
9,251
5,277
8,116
40,562

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2025
2024
£
£



Motor vehicles
7,196
14,393

Page 6

 
ENERGYTEST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Fixed asset investments





Investments in subsidiary companies

£





At 1 April 2024
1


Disposals
(1)



At 31 March 2025
-





6.


Debtors

2025
2024
£
£


Trade debtors
55,801
40,158

Other debtors
14,795
12,484

70,596
52,642



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
11,346
7,517

Corporation tax
45,814
48,744

Other taxation and social security
50,972
48,257

Obligations under finance lease contract
11,263
3,963

Other creditors
7,035
7,204

126,430
115,685



8.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Obligations under finance leases contract
-
11,263


Page 7

 
ENERGYTEST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Deferred taxation




2025
2024


£

£






At beginning of year
9,743
2,213


Charged to the Statement of Income and Retained Earnings
(1,820)
7,530



At end of year
7,923
9,743

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
8,424
10,141

Pension surplus
(501)
(398)

7,923
9,743


10.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £97,895 (2024: £91,721). Contributions totalling £2,007 (2024: £1,589) were payable to the fund at the Balance Sheet date and are included in creditors.


11.


Controlling party

The controlling party of the Company is Energytest Holdings Limited, a Company registered in England and Wales.

 
Page 8