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Company Registration No. 4328332 (England and Wales)
TESTA-ROSSA LEISURE GROUP LTD Unaudited accounts for the year ended 31 December 2024
TESTA-ROSSA LEISURE GROUP LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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TESTA-ROSSA LEISURE GROUP LTD Company Information for the year ended 31 December 2024
Directors
Mr A Drelincourt Ms S Smith
Company Number
4328332 (England and Wales)
Registered Office
108 OLD CHESTER ROAD OLD CHESTER ROAD HIGHER WALTON WARRINGTON CHESHIRE WA4 6TG ENGLAND
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TESTA-ROSSA LEISURE GROUP LTD Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
50,000 
- 
Tangible assets
5
40,260 
33,915 
90,260 
33,915 
Current assets
Inventories
163,996 
191,344 
Debtors
6
25,216 
57,155 
Cash at bank and in hand
12,376 
20,332 
201,588 
268,831 
Creditors: amounts falling due within one year
7
(148,021)
(184,446)
Net current assets
53,567 
84,385 
Total assets less current liabilities
143,827 
118,300 
Creditors: amounts falling due after more than one year
8
(18,472)
(20,059)
Net assets
125,355 
98,241 
Capital and reserves
Called up share capital
60 
60 
Revaluation reserve
50,000 
- 
Profit and loss account
75,295 
98,181 
Shareholders' funds
125,355 
98,241 
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 directors acknowledge their 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 of Directors and authorised for issue on 22 September 2025 and were signed on its behalf by
Mr A Drelincourt Director Company Registration No. 4328332
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TESTA-ROSSA LEISURE GROUP LTD Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
TESTA-ROSSA LEISURE GROUP LTD is a private company, limited by shares, registered in England and Wales, registration number 4328332. The registered office is 108 OLD CHESTER ROAD OLD CHESTER ROAD, HIGHER WALTON, WARRINGTON, CHESHIRE, WA4 6TG, ENGLAND.
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
These financial statements for the year ended 31 December 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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% straight line
Motor vehicles
25% straight line
Fixtures & fittings
10% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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TESTA-ROSSA LEISURE GROUP LTD Notes to the Accounts for the year ended 31 December 2024
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
- 
Additions
50,000 
At 31 December 2024
50,000 
Amortisation
At 1 January 2024
- 
At 31 December 2024
- 
Net book value
At 31 December 2024
50,000 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
49,376 
20,000 
13,511 
82,887 
Additions
711 
17,500 
- 
18,211 
At 31 December 2024
50,087 
37,500 
13,511 
101,098 
Depreciation
At 1 January 2024
42,424 
3,500 
3,048 
48,972 
Charge for the year
1,446 
9,375 
1,045 
11,866 
At 31 December 2024
43,870 
12,875 
4,093 
60,838 
Net book value
At 31 December 2024
6,217 
24,625 
9,418 
40,260 
At 31 December 2023
6,952 
16,500 
10,463 
33,915 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
25,216 
(617)
Other debtors
- 
57,772 
25,216 
57,155 
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TESTA-ROSSA LEISURE GROUP LTD Notes to the Accounts for the year ended 31 December 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
20,182 
20,609 
VAT
1,249 
9,179 
Trade creditors
90,851 
142,266 
Taxes and social security
4,913 
7,302 
Other creditors
22,682 
285 
Loans from directors
7,094 
3,755 
Accruals
1,050 
1,050 
148,021 
184,446 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
18,472 
20,059 
9
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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