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Registration number: 09910663

Build Test Solutions Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Build Test Solutions Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Build Test Solutions Limited

Company Information

Directors | L. Smith S. J. O'Hara A. J. Lee

Registered office | Building 8, The Royal Ordnance Depot Bridge Street Weedon Northampton NN7 4PS

Accountants | Robert Whowell & Partners LLP Chartered AccountantsWestwood House 78 Loughborough Road Quorn Loughborough Leicestershire LE12 8DX

Build Test Solutions Limited

(Registration number: 09910663)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 44,984 | 63,909
Current assets |  |  |
Stocks | 5 | 78,706 | 47,207
Debtors | 6 | 207,211 | 212,184
Cash at bank and in hand |  | 346,280 | 54,406
|  | 632,197 | 313,797
Creditors: Amounts falling due within one year | 7 | (629,019) | (425,638)
Net current assets/(liabilities) |  | 3,178 | (111,841)
Net assets/(liabilities) |  | 48,162 | (47,932)
Capital and reserves |  |  |
Called up share capital | 8 | 90 | 90
Retained earnings |  | 48,072 | (48,022)
Shareholders' funds/(deficit) |  | 48,162 | (47,932)

Build Test Solutions Limited

(Registration number: 09910663)
Balance Sheet as at 31 March 2025

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 November 2025 and signed on its behalf by:

......................................... L. Smith Director

Build Test Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Building 8, The Royal Ordnance Depot
Bridge Street
Weedon
Northampton
NN7 4PS

These financial statements were authorised for issue by the Board on 18 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Build Test Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current income tax. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Tenants improvements | 20% straight line
Office equipment | 20% to 50% straight line
Plant and machinery | 20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Build Test Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtors.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in the profit and loss account.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Build Test Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 12 (2024 - 11).

4 | Tangible assets

| Tenants improvements £ | Office equipment £ | Plant and machinery £ | Total £
Cost or valuation
At 1 April 2024 | 85,774 | 9,978 | 9,091 | 104,843
Additions | - | 602 | 467 | 1,069
At 31 March 2025 | 85,774 | 10,580 | 9,558 | 105,912
Depreciation
At 1 April 2024 | 28,418 | 7,732 | 4,784 | 40,934
Charge for the year | 17,155 | 1,166 | 1,673 | 19,994
At 31 March 2025 | 45,573 | 8,898 | 6,457 | 60,928
Carrying amount
At 31 March 2025 | 40,201 | 1,682 | 3,101 | 44,984
At 31 March 2024 | 57,356 | 2,246 | 4,307 | 63,909

Build Test Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5 | Stocks

| 2025 £ | 2024 £
Finished goods | 78,706 | 47,207

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 113,877 | 104,298
Prepayments | 20,574 | 2,403
Other debtors | 72,760 | 105,483
| 207,211 | 212,184

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 185,656 | 26,431
Taxation and social security | 28,264 | 12,564
Accruals and deferred income | 68,472 | 39,537
Other creditors | 346,627 | 347,106
| 629,019 | 425,638

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 90 | 90 | 90 | 90