AJL TESTING LIMITED - Filleted accounts

Registered number

13341293

AJL TESTING LIMITED

Filleted Accounts

30 April 2025

AJL TESTING LIMITED
Registered number:		13341293
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		17,210			20,987

Current assets
Debtors	4	2,652			5,136
Cash at bank and in hand		694			52
		3,346			5,188

Creditors: amounts falling due within one year	5	(5,476)			(6,000)

Net current liabilities			(2,130)			(812)

Total assets less current liabilities			15,080			20,175

Creditors: amounts falling due after more than one year	6		(9,202)			(14,400)



Net assets			5,878			5,775

Capital and reserves
Called up share capital			1			1
Profit and loss account			5,877			5,774

Shareholder's funds			5,878			5,775

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Dagmara Lakowska
Director
Approved by the board on 22 December 2025

AJL TESTING LIMITED
Notes to the Accounts
for the year ended 30 April 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles	20% reducing balance
	Office equipment	20% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Office equipment		Motor vehicles		Total
£			£		£
	Cost
	At 1 May 2024	-		40,990		40,990
	Additions	525		-		525
	At 30 April 2025	525		40,990		41,515

	Depreciation
	At 1 May 2024	-		20,003		20,003
	Charge for the year	105		4,197		4,302
	At 30 April 2025	105		24,200		24,305

	Net book value
	At 30 April 2025	420		16,790		17,210
	At 30 April 2024	-		20,987		20,987


4	Debtors			2025		2024
£					£

	Trade debtors			-		1,573
	Other debtors			2,652		3,563
				2,652		5,136


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			5,198		5,198
	Other creditors			278		802
				5,476		6,000

	Hire purchase contracts are secured on the assets concerned

6	Creditors: amounts falling due after one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			2,166		7,364
	Other creditors			7,036		7,036
				9,202		14,400

	Hire purchase contracts are secured on the assets concerned

7	Other information

	AJL TESTING LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	39 Freeman Drive
	Ludgershall
	SP11 9UJ