1 January 2024 false No description of principal activity Taxfiler 2024.6 SC170334business:PrivateLimitedCompanyLtd2024-01-012024-12-31 SC1703342023-12-31 SC1703342024-01-012024-12-31 SC170334business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 SC170334business:FilletedAccounts2024-01-012024-12-31 SC1703342024-12-31 SC170334business:Director12024-01-012024-12-31 SC170334business:RegisteredOffice2024-01-012024-12-31 SC170334core:WithinOneYear2024-12-31 SC170334core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC170334core:PreviouslyStatedAmount2024-12-31 SC170334business:SmallEntities2024-01-012024-12-31 SC170334countries:Scotland2024-01-012024-12-31 SC170334core:PlantMachinery2024-01-012024-12-31 SC170334core:MotorVehicles2024-01-012024-12-31 SC170334core:FurnitureFittings2024-01-012024-12-31 SC170334core:ComputerEquipment2024-01-012024-12-31 SC170334core:PlantMachinery2023-12-31 SC170334core:MotorVehicles2023-12-31 SC170334core:ComputerEquipment2023-12-31 SC170334core:PlantMachinery2024-12-31 SC170334core:MotorVehicles2024-12-31 SC170334core:ComputerEquipment2024-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC170334 (Scotland)
Capital Testing Services Ltd. Unaudited accounts for the year ended 31 December 2024
Capital Testing Services Ltd. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Capital Testing Services Ltd. Company Information for the year ended 31 December 2024
Director
Brian Robert Alexander
Company Number
SC170334 (Scotland)
Registered Office
Unit 13-14 Stirling Road Industrial Estate Airdrie Lanarkshire ML6 7UD Scotland
Accountants
Lacey Accounting 93A Ocean Drive Edinburgh EH6 6BW
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Capital Testing Services Ltd. Statement of financial position as at 31 December 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
4
14,836 
Current assets
Inventories
310 
Cash at bank and in hand
61,974 
62,284 
Creditors: amounts falling due within one year
5
(35,872)
Net current assets
26,412 
Net assets
41,248 
Capital and reserves
Profit and loss account
41,248 
Shareholders' funds
41,248 
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and authorised for issue on 21 September 2025 and were signed on its behalf by
Brian Robert Alexander Director Company Registration No. SC170334
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Capital Testing Services Ltd. Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Capital Testing Services Ltd. is a private company, limited by shares, registered in Scotland, registration number SC170334. The registered office is Unit 13-14, Stirling Road Industrial Estate, Airdrie, Lanarkshire, ML6 7UD, Scotland.
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 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
20%
Motor vehicles
20%
Fixtures & fittings
20%
Computer equipment
20%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
11,127 
5,170 
750 
17,047 
Additions
1,498 
- 
- 
1,498 
At 31 December 2024
12,625 
5,170 
750 
18,545 
Depreciation
Charge for the year
2,525 
1,034 
150 
3,709 
At 31 December 2024
2,525 
1,034 
150 
3,709 
Net book value
At 31 December 2024
10,100 
4,136 
600 
14,836 
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Capital Testing Services Ltd. Notes to the Accounts for the year ended 31 December 2024
5
Creditors: amounts falling due within one year
2024 
£ 
Bank loans and overdrafts
9,333 
VAT
7,976 
Trade creditors
3,356 
Taxes and social security
15,120 
Loans from directors
87 
35,872 
6
Average number of employees
During the year the average number of employees was 0.
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