Company Registration No. 07166123 (England and Wales)
Autotest (West Ewell) Ltd
Unaudited accounts
for the year ended 31 March 2025
Autotest (West Ewell) Ltd
Unaudited accounts
Contents
Autotest (West Ewell) Ltd
Company Information
for the year ended 31 March 2025
Directors
Stephen Hardie-East
Shelley Hofman
Company Number
07166123 (England and Wales)
Registered Office
242A Ruxley Lane
West Ewell
Epsom
Surrey
KT19 9EY
Accountants
'Evolve Accounting and Tax Solutions Ltd'
Congress House
14 Lyon Road
Harrow
Middlesex
HA1 2EN
Autotest (West Ewell) Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
520,725
490,234
Cash at bank and in hand
15,091
69,397
Creditors: amounts falling due within one year
(578,922)
(526,331)
Net current liabilities
(454,866)
(354,778)
Called up share capital
100
100
Profit and loss account
65,759
135,356
Shareholders' funds
65,859
135,456
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by
Shelley Hofman
Director
Company Registration No. 07166123
Autotest (West Ewell) Ltd
Notes to the Accounts
for the year ended 31 March 2025
Autotest (West Ewell) Ltd is a private company, limited by shares, registered in England and Wales, registration number 07166123. The registered office is 242A Ruxley Lane, West Ewell, Epsom, Surrey, KT19 9EY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15 Years straight line
Plant & machinery
25% Reducing balance
Motor vehicles
25% Reducing balance
Fixtures & fittings
25% Reducing balance
Computer equipment
25% Reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Autotest (West Ewell) Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 April 2024
431,421
65,183
39,139
94,859
23,121
653,723
Additions
-
6,712
-
96,321
9,015
112,048
At 31 March 2025
431,421
71,895
39,139
191,180
32,136
765,771
At 1 April 2024
40,266
59,070
24,273
27,168
12,712
163,489
Charge for the year
28,776
3,206
3,716
41,003
4,856
81,557
At 31 March 2025
69,042
62,276
27,989
68,171
17,568
245,046
At 31 March 2025
362,379
9,619
11,150
123,009
14,568
520,725
At 31 March 2024
391,155
6,113
14,866
67,691
10,409
490,234
Amounts falling due within one year
Trade debtors
22,228
3,978
Other debtors
65,099
80,307
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
85,191
47,775
Taxes and social security
7,903
8,162
Loans from directors
453,911
463,373
The director has provided a loan to the business of £460,365 which is secured against the property of the business
Autotest (West Ewell) Ltd
Notes to the Accounts
for the year ended 31 March 2025
9
Transactions with related parties
During the year the company paid £92,000 (2024 - £92,000) rent at commercial rate to Mr Stephen Hardie-East .
10
Average number of employees
During the year the average number of employees was 12 (2024: 11).