REGISTERED NUMBER: 15112196 (England and Wales)

CHEVRON TEST CENTRE LIMITED

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

4 SEPTEMBER 2023 TO 30 NOVEMBER 2024

Page

Company Information

1

Report of the Directors

2

Chartered Accountants' Report

3

Income Statement

4

Balance Sheet

5

Notes to the Financial Statements

7

DIRECTORS:

Mr G H Allen

Mrs L Oliver

REGISTERED OFFICE:

Highfield House, Aswith Close

Holmewood

Chesterfield

Derbyshire

S42 5UR

REGISTERED NUMBER:

15112196 (England and Wales)

ACCOUNTANTS:

ApC

Chartered Accountants

7 St John Street

Mansfield

Nottinghamshire

NG18 1QH

The directors present their report with the financial statements of the company for the period 4 September 2023 to 30 November 2024.

INCORPORATION

The company was incorporated on 4 September 2023 .

DIRECTORS

The directors who have held office during the period from 4 September 2023 to the date of this report are as follows:

Mr G H Allen - appointed 4 September 2023

Mrs L Oliver - appointed 4 September 2023

Both the directors who are eligible offer themselves for election at the forthcoming first Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr G H Allen - Director

1 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Chevron Test Centre Limited for the period ended 30 November 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Chevron Test Centre Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Chevron Test Centre Limited and state those matters that we have agreed to state to the Board of Directors of Chevron Test Centre Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Chevron Test Centre Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Chevron 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 Chevron Test Centre Limited. You consider that Chevron Test Centre Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Chevron 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.

ApC

Chartered Accountants

7 St John Street

Mansfield

Nottinghamshire

NG18 1QH

2 October 2025

TURNOVER

124,505

Cost of sales

(33,851

)

GROSS PROFIT

90,654

Administrative expenses

(93,039

)

OPERATING LOSS and

LOSS BEFORE TAXATION

(2,385

)

Tax on loss

-

LOSS FOR THE FINANCIAL PERIOD

(2,385

)

CURRENT ASSETS

Debtors

5

117,065

Cash at bank

10,950

128,015

CREDITORS

Amounts falling due within one year

6

129,400

NET CURRENT LIABILITIES

(1,385

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,385

)

CAPITAL AND RESERVES

Called up share capital

1,000

Retained earnings

(2,385

)

(1,385

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 1 October 2025 and were signed on its behalf by:

Mr G H Allen - Director

1.	STATUTORY INFORMATION

Chevron Test Centre Limited 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the value excluding Value Added Tax of LGV and HGV driving tests provided to customers during the year. In respect of the driving tests provided, all income is taken to profit and loss at the same point as the right to receive consideration has been acquired.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Financial instruments

Financial instruments and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

3,295

Amounts owed by group undertakings

41,869

Amounts owed by participating interests

71,901

117,065

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

166

Amounts owed to group undertakings

120,656

Other creditors

5,070

Accruals and deferred income

3,508

129,400