IRIS Accounts Production v25.2.0.378 05990252 Board of Directors 1.12.23 30.11.24 30.11.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh059902522023-11-30059902522024-11-30059902522023-12-012024-11-30059902522022-11-30059902522022-12-012023-11-30059902522023-11-3005990252ns15:EnglandWales2023-12-012024-11-3005990252ns14:PoundSterling2023-12-012024-11-3005990252ns10:Director12023-12-012024-11-3005990252ns10:PrivateLimitedCompanyLtd2023-12-012024-11-3005990252ns10:SmallEntities2023-12-012024-11-3005990252ns10:AuditExempt-NoAccountantsReport2023-12-012024-11-3005990252ns10:SmallCompaniesRegimeForDirectorsReport2023-12-012024-11-3005990252ns10:SmallCompaniesRegimeForAccounts2023-12-012024-11-3005990252ns10:FullAccounts2023-12-012024-11-3005990252ns10:Director22023-12-012024-11-3005990252ns10:CompanySecretary12023-12-012024-11-3005990252ns10:RegisteredOffice2023-12-012024-11-3005990252ns5:CurrentFinancialInstruments2024-11-3005990252ns5:CurrentFinancialInstruments2023-11-3005990252ns5:ShareCapital2024-11-3005990252ns5:ShareCapital2023-11-3005990252ns5:SharePremium2024-11-3005990252ns5:SharePremium2023-11-3005990252ns5:RetainedEarningsAccumulatedLosses2024-11-3005990252ns5:RetainedEarningsAccumulatedLosses2023-11-3005990252ns5:PlantMachinery2023-12-012024-11-3005990252ns5:PlantMachinery2023-11-3005990252ns5:PlantMachinery2024-11-3005990252ns5:PlantMachinery2023-11-3005990252ns5:WithinOneYearns5:CurrentFinancialInstruments2024-11-3005990252ns5:WithinOneYearns5:CurrentFinancialInstruments2023-11-3005990252ns5:DeferredTaxation2023-11-3005990252ns5:DeferredTaxation2024-11-30
REGISTERED NUMBER: 05990252 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

TESTING PERFORMANCE LIMITED

TESTING PERFORMANCE LIMITED (REGISTERED NUMBER: 05990252)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TESTING PERFORMANCE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTORS: T C Howarth
P J D M James





SECRETARY: S J Nadin





REGISTERED OFFICE: Unit 11.1.1, The Leather Market
Weston Street
London
SE1 3ER





REGISTERED NUMBER: 05990252 (England and Wales)





ACCOUNTANTS: Peter Jarman LLP
trading as
Peter Jarman & Company
St James' Hall
Mill Road
Lancing
West Sussex
BN15 0PT

TESTING PERFORMANCE LIMITED (REGISTERED NUMBER: 05990252)

BALANCE SHEET
30 NOVEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 659 879

CURRENT ASSETS
Stocks - 4,550
Debtors 5 14,610 16,775
14,610 21,325
CREDITORS
Amounts falling due within one year 6 (900 ) (1,750 )
NET CURRENT ASSETS 13,710 19,575
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,369

20,454

PROVISIONS FOR LIABILITIES 7 (125 ) (167 )
NET ASSETS 14,244 20,287

CAPITAL AND RESERVES
Called up share capital 217 217
Share premium 29,133 29,133
Retained earnings (15,106 ) (9,063 )
SHAREHOLDERS' FUNDS 14,244 20,287

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

TESTING PERFORMANCE LIMITED (REGISTERED NUMBER: 05990252)

BALANCE SHEET - continued
30 NOVEMBER 2024


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

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 August 2025 and were signed on its behalf by:





T C Howarth - Director


TESTING PERFORMANCE LIMITED (REGISTERED NUMBER: 05990252)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

Testing Performance Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Stocks
Work in Progress is valued at the lower of cost and net realisable value.

Cost includes all direct expenditure, an appropriate proportion of fixed and variable overhead, and an appropriate proportion of profit where profit is allocated across the whole project on a straight line.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

TESTING PERFORMANCE LIMITED (REGISTERED NUMBER: 05990252)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2023
and 30 November 2024 6,833
DEPRECIATION
At 1 December 2023 5,954
Charge for year 220
At 30 November 2024 6,174
NET BOOK VALUE
At 30 November 2024 659
At 30 November 2023 879

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 14,610 16,710
Other debtors - 65
14,610 16,775

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 900 1,750

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 125 167

Deferred
tax
£   
Balance at 1 December 2023 167
Capital allowances in advance
of depreciation (42 )
Balance at 30 November 2024 125