REGISTERED NUMBER: 11558375 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

TEST CONCEPTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr G McCann

REGISTERED OFFICE:

Mercury House

19-21 Chapel St

Marlow

Buckinghamshire

SL7 3HN

REGISTERED NUMBER:

11558375 (England and Wales)

ACCOUNTANTS:

Richardson Jones

Chartered Accountants

Mercury House

19-21 Chapel Street

Marlow

Buckinghamshire

SL7 3HN

FIXED ASSETS

Tangible assets

4

94

283

CURRENT ASSETS

Debtors

5

69,742

76,506

Cash at bank

1,045

4,415

70,787

80,921

CREDITORS

Amounts falling due within one year

6

39,511

44,372

NET CURRENT ASSETS

31,276

36,549

TOTAL ASSETS LESS CURRENT LIABILITIES

31,370

36,832

CREDITORS

Amounts falling due after more than one year

7

31,323

36,382

NET ASSETS

47

450

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

46

449

SHAREHOLDERS' FUNDS

47

450

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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 22nd December 2025 and were signed by:

Mr G McCann - Director

1.	STATUTORY INFORMATION

Test Concepts Ltd 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on cost

Hire purchase and leasing commitments

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st April 2024

and 31st March 2025

755

DEPRECIATION

At 1st April 2024

472

Charge for year

189

At 31st March 2025

661

NET BOOK VALUE

At 31st March 2025

94

At 31st March 2024

283

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

8,892

11,991

Other debtors

60,850

64,515

69,742

76,506

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

6,150

5,998

Trade creditors

2,804

2,520

Taxation and social security

5,976

12,169

Other creditors

24,581

23,685

39,511

44,372

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

31,323

36,382

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

4,035

10,834

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.3.25

31.3.24

£

£

Mr G McCann

Balance outstanding at start of year

40,434

43,835

Amounts advanced

32,474

22,099

Amounts repaid

(25,845

)

(25,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

47,063

40,434

The company charged interest on the loan at the official rate.