REGISTERED NUMBER: 04185316 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

FOR

BRITEST LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTORS:

J S Dalton

S A Hughes

G Gibson

K J Malone

S Brogan

A M Hanrahan

D J W Winterborn

A P G Beevers

W R F Goundry

S M Fleet

SECRETARY:

Aldwich Secretaries Ltd

REGISTERED OFFICE:

9400 Garsington Road

Oxford Business Park North

Oxford

Oxfordshire

OX4 2HN

REGISTERED NUMBER:

04185316 (England and Wales)

AUDITORS:

Allens Accountants Limited

Registered Auditors and

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Tangible assets

4

693

923

CURRENT ASSETS

Debtors

5

57,364

123,290

Cash at bank

363,919

252,399

421,283

375,689

CREDITORS

Amounts falling due within one year

6

172,337

166,160

NET CURRENT ASSETS

248,946

209,529

TOTAL ASSETS LESS CURRENT LIABILITIES

249,639

210,452

RESERVES

Income and expenditure account

249,639

210,452

249,639

210,452

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 Board of Directors and authorised for issue on 19th November 2025 and were signed on its behalf by:

S M Fleet - Director

1.	STATUTORY INFORMATION

Britest Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Revenue

Membership Subscriptions income is accounted for on an accruals basis.

Training income is accounted for an accruals basis.

Grants and other contributions are accounted for on an accruals basis and recognised in the accounting statements when the conditions for their receipt have been complied with and there is reasonable assurance that the grant or contribution will be received.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

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

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st July 2024

14,438

Additions

178

At 30th June 2025

14,616

DEPRECIATION

At 1st July 2024

13,515

Charge for year

408

At 30th June 2025

13,923

NET BOOK VALUE

At 30th June 2025

693

At 30th June 2024

923

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,230

91,755

Other debtors

53,134

31,535

57,364

123,290

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

5,198

1,482

Taxation and social security

41,344

41,232

Other creditors

125,795

123,446

172,337

166,160

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Paul Wright (Senior Statutory Auditor)

for and on behalf of Allens Accountants Limited

8.	ULTIMATE CONTROLLING PARTY

The company has no ultimate controlling party.

9.	COMPANY LIMITED BY GUARANTEE

The company is limited by guarantee of members and does not have share capital. The liability of the members in accordance with the Memorandum of Association is limited to £1.