REGISTERED NUMBER: 05329454 (England and Wales)

SAFE TEST UK LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

Mr M Jagger

Mr I Jagger

SECRETARY:

Mrs B L Jagger

REGISTERED OFFICE:

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

REGISTERED NUMBER:

05329454 (England and Wales)

ACCOUNTANTS:

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

FIXED ASSETS

Property, plant and equipment

4

374,407

335,458

Investment property

5

188,351

83,053

562,758

418,511

CURRENT ASSETS

Debtors

6

646,759

501,259

Cash at bank

671,906

756,605

1,318,665

1,257,864

CREDITORS

Amounts falling due within one year

7

592,743

529,666

NET CURRENT ASSETS

725,922

728,198

TOTAL ASSETS LESS CURRENT LIABILITIES

1,288,680

1,146,709

CREDITORS

Amounts falling due after more than one year

8

78,744

44,486

NET ASSETS

1,209,936

1,102,223

CAPITAL AND RESERVES

Called up share capital

9

250

250

Retained earnings

1,209,686

1,101,973

SHAREHOLDERS' FUNDS

1,209,936

1,102,223

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 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 24 August 2025 and were signed on its behalf by:

Mr M Jagger - Director

Mr I Jagger - Director

1.	STATUTORY INFORMATION

Safe Test UK 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.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

-

20% on cost

Fixtures and Fittings

-

20% on cost

Motor Vehicles

-

25% on cost

Computer Equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 33 (2024 - 34 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

Machinery

Fittings

Vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

66,730

29,140

641,725

28,901

766,496

Additions

2,327

-

192,161

4,550

199,038

Disposals

-

-

(82,990

)

-

(82,990

)

At 31 March 2025

69,057

29,140

750,896

33,451

882,544

DEPRECIATION

At 1 April 2024

43,594

24,735

338,327

24,382

431,038

Charge for year

10,603

1,670

61,315

3,511

77,099

At 31 March 2025

54,197

26,405

399,642

27,893

508,137

NET BOOK VALUE

At 31 March 2025

14,860

2,735

351,254

5,558

374,407

At 31 March 2024

23,136

4,405

303,398

4,519

335,458

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

Motor

Vehicles

£

COST

At 1 April 2024

309,482

Additions

164,871

Transfer to ownership

(97,043

)

At 31 March 2025

377,310

DEPRECIATION

At 1 April 2024

133,398

Charge for year

61,315

Transfer to ownership

(53,349

)

At 31 March 2025

141,364

NET BOOK VALUE

At 31 March 2025

235,946

At 31 March 2024

176,084

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

83,053

Additions

105,298

At 31 March 2025

188,351

NET BOOK VALUE

At 31 March 2025

188,351

At 31 March 2024

83,053

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

491,068

346,884

Other debtors

155,691

154,375

646,759

501,259

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

71,088

54,301

Trade creditors

7,809

85,921

Taxation and social security

331,500

302,014

Other creditors

182,346

87,430

592,743

529,666

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

78,744

44,486

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

150

Ordinary

£1

150

150

100

Ordinary B Shares

£1

100

100

250

250

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mr M Jagger

Balance outstanding at start of year

19,840

9,729

Amounts advanced

45,762

19,840

Amounts repaid

(19,840

)

(9,729

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

45,762

19,840

Mr I Jagger

Balance outstanding at start of year

19,840

9,729

Amounts advanced

45,762

19,840

Amounts repaid

(19,840

)

(9,729

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

45,762

19,840

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages two to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

24 August 2025