REGISTERED NUMBER: SC523419 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Electrical Testing Services Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

38,618

601

CURRENT ASSETS

Debtors

5

79,241

23,009

Cash at bank

25,100

3,847

104,341

26,856

CREDITORS

Amounts falling due within one year

6

(59,714

)

(24,653

)

NET CURRENT ASSETS

44,627

2,203

TOTAL ASSETS LESS CURRENT LIABILITIES

83,245

2,804

CREDITORS

Amounts falling due after more than one year

7

(25,109

)

-

PROVISIONS FOR LIABILITIES

(9,591

)

-

NET ASSETS

48,545

2,804

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

48,345

2,604

SHAREHOLDERS' FUNDS

48,545

2,804

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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 28 October 2025 and were signed by:

Mr E Cooper - Director

1.	STATUTORY INFORMATION

Electrical Testing Services Limited is a private company, limited by shares, domiciled in Scotland, registration number SC523419. The registered office is 48 Laxdale Drive, Head of Muir, Denny, FK6 5PR.

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.

Turnover

Turnover represents net invoiced sales of goods and services in respect of electrical testing services, excluding value added tax. Sales are recognised at the point at which the goods are delivered or the service is complete.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 25% on cost

Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

Taxation

Taxation for the year 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 year 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Provisions

Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

802

Additions

67,494

Disposals

(23,999

)

At 31 January 2025

44,297

DEPRECIATION

At 1 February 2024

201

Charge for year

5,494

Eliminated on disposal

(16

)

At 31 January 2025

5,679

NET BOOK VALUE

At 31 January 2025

38,618

At 31 January 2024

601

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

67,494

Disposals

(23,999

)

At 31 January 2025

43,495

DEPRECIATION

Charge for year

5,344

Eliminated on disposal

(16

)

At 31 January 2025

5,328

NET BOOK VALUE

At 31 January 2025

38,167

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

3,906

5,983

Other debtors

75,335

17,026

79,241

23,009

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Hire purchase contracts

9,719

-

Trade creditors

4,800

-

Amounts owed to group undertakings

15,600

9,600

Taxation and social security

29,595

13,819

Other creditors

-

1,234

59,714

24,653

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Hire purchase contracts

25,109

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.25

31.1.24

£

£

Hire purchase contracts

34,828

-

9.	RELATED PARTY DISCLOSURES

At the end of the year the company owed £15,600 (2024: £9,600) to related parties.