Neil Tester Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10745832

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,280		1,920
Tangible Assets	5		1,023		915

			2,303		2,835
CURRENT ASSETS
Debtors	6	12,683		12,549
Cash at bank		6,545		8,580

		19,228		21,129
Creditors: Amounts Falling Due Within One Year	7	(5,189 )		(6,337 )

NET CURRENT ASSETS (LIABILITIES)			14,039		14,792

TOTAL ASSETS LESS CURRENT LIABILITIES			16,342		17,627

NET ASSETS			16,342		17,627

CAPITAL AND RESERVES
Called up share capital	8		10		10
Profit and Loss Account			16,332		17,617

SHAREHOLDERS' FUNDS			16,342		17,627

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Neil Tester Ltd

Balance Sheet (continued)

As At 31 March 2025

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr N Tester

Director

28/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Neil Tester Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10745832 . The registered office is 190 Broomwood Road, London, SW11 6JY.

2. Accounting Policies

2.1. Basis of Preparation of 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.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Equipment, Fixtures & Fittings - 25% on reducing balance

2.6. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Neil Tester Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	6,400

As at 31 March 2025	6,400

Amortisation
As at 1 April 2024	4,480
Provided during the period	640

As at 31 March 2025	5,120

Net Book Value
As at 31 March 2025	1,280

As at 1 April 2024	1,920

5. Tangible Assets

	Equipment, Fixtures & Fittings
	£
Cost
As at 1 April 2024	3,785
Additions	449

As at 31 March 2025	4,234

Depreciation
As at 1 April 2024	2,870
Provided during the period	341

As at 31 March 2025	3,211

Net Book Value
As at 31 March 2025	1,023

As at 1 April 2024	915

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	12,683	12,549

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Neil Tester Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,519	2,990
Taxation and social security	3,670	3,347

	5,189	6,337

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

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