REGISTERED NUMBER: 03673506 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

TESTING AND CONSULTANCY SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Potter

K A Abbott

Mrs J Abbott

H H Ker

SECRETARY:

R J Potter

REGISTERED OFFICE:

6 Green Lane Business Park

238 Green Lane

New Eltham

London

SE9 3TL

REGISTERED NUMBER:

03673506 (England and Wales)

ACCOUNTANTS:

Andrew Cross & Co.

Chartered Certified Accountants

6 Green Lane Business Park

238 Green Lane

New Eltham

London

SE9 3TL

FIXED ASSETS

Intangible assets

4

1,162

1,549

Tangible assets

5

153,337

166,832

154,499

168,381

CURRENT ASSETS

Debtors

6

692,663

784,851

Cash at bank

49,005

80,409

741,668

865,260

CREDITORS

Amounts falling due within one year

7

420,789

436,166

NET CURRENT ASSETS

320,879

429,094

TOTAL ASSETS LESS CURRENT LIABILITIES

475,378

597,475

CREDITORS

Amounts falling due after more than one year

8

12,948

43,564

NET ASSETS

462,430

553,911

CAPITAL AND RESERVES

Called up share capital

1,520

1,520

Retained earnings

460,910

552,391

462,430

553,911

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 22 December 2025 and were signed on its behalf by:

K A Abbott - Director

R J Potter - Director

1.	STATUTORY INFORMATION

Testing and Consultancy Services 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

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.

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

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 18 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

10,000

AMORTISATION

At 1 April 2024

8,451

Charge for year

387

At 31 March 2025

8,838

NET BOOK VALUE

At 31 March 2025

1,162

At 31 March 2024

1,549

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

576,822

Additions

27,412

Disposals

(27,000

)

At 31 March 2025

577,234

DEPRECIATION

At 1 April 2024

409,990

Charge for year

33,227

Eliminated on disposal

(19,320

)

At 31 March 2025

423,897

NET BOOK VALUE

At 31 March 2025

153,337

At 31 March 2024

166,832

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

293,632

385,920

Amounts owed by group undertakings

392,660

392,660

Other debtors

6,371

6,271

692,663

784,851

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,996

9,996

Trade creditors

44,612

28,471

Amounts owed to group undertakings

170,818

144,818

Taxation and social security

149,282

208,083

Other creditors

46,081

44,798

420,789

436,166

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

5,851

15,847

Other creditors

7,097

27,717

12,948

43,564