REGISTERED NUMBER: 07603475 (England and Wales)

BIRMINGHAM TEST CENTRE LIMITED

Unaudited Financial Statements for the Year Ended 31 October 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A B Savery

REGISTERED OFFICE:

Unit 3

Argyle Street

Nechells

Birmingham

West Midlands

B7 5TJ

REGISTERED NUMBER:

07603475 (England and Wales)

ACCOUNTANTS:

Michael Dufty Partnership Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Tangible assets

4

70,973

60,106

CURRENT ASSETS

Debtors

5

54,011

28,743

Cash in hand

21,932

45,648

75,943

74,391

CREDITORS

Amounts falling due within one year

6

61,917

54,418

NET CURRENT ASSETS

14,026

19,973

TOTAL ASSETS LESS CURRENT LIABILITIES

84,999

80,079

CREDITORS

Amounts falling due after more than one year

7

(61,681

)

(58,985

)

PROVISIONS FOR LIABILITIES

(15,890

)

(14,434

)

NET ASSETS

7,428

6,660

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7,328

6,560

7,428

6,660

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 17 December 2025 and were signed by:

A B Savery - Director

1.	STATUTORY INFORMATION

Birmingham Test Centre 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover 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

-

20% on cost

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

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.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 November 2023

75,970

479

1,025

77,474

Additions

28,770

662

-

29,432

At 31 October 2024

104,740

1,141

1,025

106,906

DEPRECIATION

At 1 November 2023

16,143

200

1,025

17,368

Charge for year

18,403

162

-

18,565

At 31 October 2024

34,546

362

1,025

35,933

NET BOOK VALUE

At 31 October 2024

70,194

779

-

70,973

At 31 October 2023

59,827

279

-

60,106

The net book value of tangible fixed assets includes £ 52,035 (2023 - £ 37,600 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

13,297

10,746

Other debtors

10,564

13,290

Directors' current accounts

20,563

-

Prepayments

9,587

4,707

54,011

28,743

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

6,169

5,947

Hire purchase contracts

13,816

8,059

Trade creditors

8,485

10,298

Social security and other taxes

17,036

13,840

Other creditors

8,707

13,656

Accruals and deferred income

(2

)

(1

)

Accrued expenses

7,706

2,619

61,917

54,418

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans - 1-2 years

6,283

6,057

Bank loans - 2-5 years

17,851

18,850

Bank loans more 5 yr by instal

-

5,926

Hire purchase contracts

37,547

28,152

61,681

58,985

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

5,926

8.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Hire purchase contracts

51,363

36,211

The hire purchase liabilities are secured against the assets to which they relate.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2024 and 31 October 2023:

2024

2023

£

£

A B Savery

Balance outstanding at start of year

-

-

Amounts advanced

20,563

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

20,563

-