The Official Test Centre Limited 31/12/2024 iXBRL

Company registration number: 05820506

The Official Test Centre Limited

Unaudited filleted abridged financial statements

31 December 2024

The Official Test Centre Limited

Contents

Directors and other information

Directors report

Accountants report

Abridged statement of financial position

Statement of changes in equity

Notes to the financial statements

The Official Test Centre Limited

Directors and other information


	Directors	Nicholas Karl Simmons
		Timothy Tristan Best
		James Lee West
		Marcus Yeoman


	Company number	05820506


	Registered office	Serendipity
		Lodge Hill Road
		Lower Bourne, Farnham
		Surrey
		GU10 3RD


	Accountants	Jemmett Fox (UK) Limited
		The White House
		High Street
		Dereham
		Norfolk
		NR19 1DR

The Official Test Centre Limited

Directors report

Year ended 31 December 2024

The directors present their report and the unaudited financial statements of the company for the year ended 31 December 2024.

Directors

The directors who served the company during the year were as follows:

Nicholas Karl Simmons

Timothy Tristan Best

James Lee West

Marcus Yeoman

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 10 September 2025 and signed on behalf of the board by:

Nicholas Karl Simmons

Director

The Official Test Centre Limited

Accountants report to the directors on the preparation of the

unaudited statutory financial statements of The Official Test Centre Limited

Year ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Official Test Centre Limited for the year ended 31 December 2024 which comprise the abridged statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the directors of The Official Test Centre Limited, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of The Official Test Centre Limited and state those matters that we have agreed to state to the directors of The Official Test Centre Limited, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Official Test Centre Limited and its directors for our work or for this report.

It is your duty to ensure that The Official Test Centre Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The Official Test Centre Limited. You consider that The Official Test Centre Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Official Test Centre Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Jemmett Fox (UK) Limited

Accountants and Business Advisors

The White House

High Street

Dereham

Norfolk

NR19 1DR

10 September 2025

The Official Test Centre Limited

Abridged statement of financial position

31 December 2024

		2024		2023
	Note	£	£	£	£

Fixed assets
Tangible assets	5	43,013		54,700
		_______		_______
			43,013		54,700

Current assets
Stocks		783,542		936,511
Debtors		33,263		14,653
		_______		_______
		816,805		951,164
Creditors: amounts falling due
within one year		( 430,239)		( 421,561)
		_______		_______
Net current assets			386,566		529,603
			_______		_______
Total assets less current liabilities			429,579		584,303

Creditors: amounts falling due
after more than one year			( 210,447)		( 264,852)
			_______		_______
Net assets			219,132		319,451
			_______		_______

Capital and reserves
Called up share capital	6		169		169
Share premium account	7		274,831		274,831
Profit and loss account	7		( 55,868)		44,451
			_______		_______
Shareholders funds			219,132		319,451
			_______		_______

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 10 September 2025 , and are signed on behalf of the board by:

Nicholas Karl Simmons

Director

Company registration number: 05820506

The Official Test Centre Limited

Statement of changes in equity

Year ended 31 December 2024

	Called up share capital	Share premium account	Profit and loss account	Total
	£	£	£	£


At 1 January 2023	169	274,831	102,948	377,948

Loss for the year			( 58,497)	( 58,497)
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	( 58,497)	( 58,497)

	_______	_______	_______	_______
At 31 December 2023 and 1 January 2024	169	274,831	44,451	319,451

Loss for the year			( 100,319)	( 100,319)
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	( 100,319)	( 100,319)

	_______	_______	_______	_______
At 31 December 2024	169	274,831	( 55,868)	219,132
	_______	_______	_______	_______

The Official Test Centre Limited

Notes to the financial statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Serendipity, Lodge Hill Road, Lower Bourne, Farnham, Surrey, GU10 3RD.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the amount of current tax recognised in the reporting period. Tax is recognised in the Income Statement.Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 10 (2023: 9 ).

5. Tangible assets


		£
	Cost
	At 1 January 2024 and 31 December 2024	113,650
		_______
	Depreciation
	At 1 January 2024	58,950
	Charge for the year	11,687
		_______
	At 31 December 2024	70,637
		_______
	Carrying amount
	At 31 December 2024	43,013
		_______
	At 31 December 2023	54,700
		_______

6. Called up share capital

Issued and called up

	2024		2023
	No	£	No	£
Ordinary shares of £ 0.1875 each	900	169	900	169
	_______	_______	_______	_______

7. Reserves

Share premium account:This reserve records the amount above the nominal value received for shares sold, less transaction costs.Profit and loss account:This reserve records retained earnings and accumulated losses.

8. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Nicholas Karl Simmons	( 36,760)	-	34	( 36,726)
	Timothy Tristan Best	( 80,039)	( 92)	3,195	( 76,936)
		_______	_______	_______	_______
		( 116,799)	( 92)	3,229	( 113,662)
		_______	_______	_______	_______

2023
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Nicholas Karl Simmons	( 36,919)	-	159	( 36,760)
	Timothy Tristan Best	( 80,089)	-	50	( 80,039)
		_______	_______	_______	_______
		( 117,008)	-	209	( 116,799)
		_______	_______	_______	_______

9. Controlling party

The Company is under the control of Nicholas Karl Simmons and Timothy Tristan Best . No party has ultimate control of the company.