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REGISTERED NUMBER: 10444407 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

MAKE AND TEST LTD
MAKE AND TEST LTD (REGISTERED NUMBER: 10444407)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MAKE AND TEST LTD

COMPANY INFORMATION
For The Year Ended 31 December 2024







DIRECTOR: L Halliday





SECRETARY: R Eastwood





REGISTERED OFFICE: 3 Park Square East
Leeds
England
LS1 2NE





REGISTERED NUMBER: 10444407 (England and Wales)





ACCOUNTANTS: Fortus Limited
3 Park Square East
Leeds
LS1 2NE
Page 1
MAKE AND TEST LTD (REGISTERED NUMBER: 10444407)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 150,000 150,000

CURRENT ASSETS
Debtors 5 540,552 678,815
Cash at bank 1,069 10,503
541,621 689,318
CREDITORS
Amounts falling due within one year 6 503,708 684,103
NET CURRENT ASSETS 37,913 5,215
TOTAL ASSETS LESS CURRENT LIABILITIES 187,913 155,215

CREDITORS
Amounts falling due after more than one
year
7
150,000
150,000
NET ASSETS 37,913 5,215

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 37,813 5,115
SHAREHOLDERS' FUNDS 37,913 5,215

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2025 and were signed by:



Miss J Lee - Director


The notes form part of these financial statements

Page 2
MAKE AND TEST LTD (REGISTERED NUMBER: 10444407)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 December 2024


1. STATUTORY INFORMATION

Make And Test Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
In applying the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities. Estimates and assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

The main judgement concerns the likely future demand for the company's products and how that impacts on the carrying value of stock. The director has based his judgement on his considerable experience and understanding of the product and its marketplace.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Financial instruments
The company enters into basic financial instrument transactions resulting in the recognition of financial assets and liabilities such as trade debtors and trade creditors, loans from banks and loans to and from related parties. Debt instruments that are payable or receivable within one year, typically trade debtors and trade creditors, are measured at the undiscounted constitutes a financing transaction, such as the payment of a trade debt beyond normal business terms or financed at a non-market rate of interest, the financial asset or liability is measured 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.

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.

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 1 ) .

Page 3 continued...
MAKE AND TEST LTD (REGISTERED NUMBER: 10444407)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 December 2024


4. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
COST
At 1 January 2024
and 31 December 2024 150,000
NET BOOK VALUE
At 31 December 2024 150,000
At 31 December 2023 150,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 231,398 -
Prepayments 309,154 678,815
540,552 678,815

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 36,770 5,596
Corporation tax 2,225 -
Social security and other taxes 1,838 -
VAT 409,994 246,190
Amounts due to related undertaking - 385,083
Accrued expenses 52,881 47,234
503,708 684,103

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Amounts due to related undertaking 150,000 150,000

Page 4