| Registered Number:11531485 |
For the period ended 31 December 2024
England and Wales
Unaudited Financial Statements
For the period ended 31 December 2024
Test4 Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
Test4 Limited
Statement of Financial Position
2023
2024
| Property, plant and equipment |
21,331
-
2
21,331
-
8,032
7,160
3
| Trade and other receivables |
12,447
315,027
4
2,565
| Cash and cash equivalents |
75,752
397,939
23,044
| Trade and other payables: amounts falling due within one |
| year |
(246,314)
(407,295)
5
(223,270)
(9,356)
Net current liabilities
| Total assets less current liabilities |
11,975
(223,270)
(5,145)
-
| Provisions for liabilities |
6,830
Net assets/liabilities
(223,270)
100
100
6,730
(223,370)
6,830
(223,270)
Shareholders' funds
| For the period ended 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 of its financial statements for the period 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 proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| Mr David Alan Grouse Director |
| These financial statements were approved and authorised for issue by the Board on 30 September 2025 and were signed by: |
| The notes form part of these financial statements |
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For the period ended 31 December 2024
Test4 Limited
Notes to the Financial Statements
Statutory Information
| Test4 Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number |
| 11531485. |
17 Middlewoods Way
Barnsley
England
S71 3HR
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
| These financial statements have been prepared for the period from 1st September 2023 to 31st December 2024, a |
| period longer than one year. The directors took this decision in order to include a full year of trading in these financial |
| statements. As a result, the comparative amounts presented in the financial statements are not entirely comparable. |
Revenue recognition
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes. |
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Inventories
| Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
Deferred tax
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
Foreign currencies
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate at the date of transaction. Exchange rate differences are taken into account in arriving at the operating result. |
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
Pension costs and other post-retirement benefits
| The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable. |
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For the period ended 31 December 2024
Test4 Limited
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
27,080
4,101
4,918
18,061
(1,122)
-
-
(1,122)
18,061
4,918
2,979
25,958
| Provision for depreciation and impairment |
Charge for period
4,627
676
1,025
2,926
4,627
676
1,025
2,926
15,135
3,893
2,303
21,331
2023
2024
7,160
8,032
| 4. Trade and other receivables |
2023
2024
212,387
-
102,640
12,447
12,447
315,027
| 5. Trade and other payables: amounts falling due within one year |
2023
2024
43,421
2,745
| Taxation and social security |
28,572
-
335,302
243,569
407,295
246,314
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For the period ended 31 December 2024
Test4 Limited
Notes to the Financial Statements Continued
| 6. Related party transactions |
| As at 31 December 2024, Mr David Grouse (Director) was owed £129,923 (year ended 31 August 2023 - £120,584). |
| This balance was in relation to loan. |
| As at 31 December 2024, Mr Paul Theile (Director) was owed £100,784 (year ended 31 August 2023 - £120,584). |
| This balance was in relation to loan. |
| As at 31 December 2024, Screen 4 Co (Bahrain) WLL (a limited liability company incorporated in Bahrain and under |
| the control of the directors by way of a management agreement) owed £36,138 (year ended 31 August 2023 - £0). |
| This balance was in relation to trading between the companies. |
| As at 31 December 2024, Screen 4 LLC (a limited liability company incorporated in Dubai and under the control of |
| the directors by way of a management agreement of the company) owed £38,285 (year ended 31 August 2023 - £0). |
| This balance was in relation to trading between the companies. |
| As at 31 December 2024, Screen 4 (Hong Kong) Limited (a limited liability company incorporated in Hong Kong and |
| under the control of the directors by way of a management agreement) was owed £22,183 (year ended 31 August |
| 2023 - £0). This balance was in relation to trading between the companies. |
| 7. Guarantees and other financial commitments |
| At 31 December 2024 the company had annual commitments under non-cancellable operating leases as set out |
| below: |
2024
| Operating leases which expire: |
24,500
91,875
116,375
The above represent the total commitments analysed by the time period in which the leases are due to expire.
| 8. Average number of persons employed |
During the period the average number of employees was 3 (2023 : 2)
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