HDTVTEST LTD - Filleted accounts

Registered number

07251203

HDTVTEST LTD

Unaudited Filleted Accounts

31 March 2025

HDTVTEST LTD
Registered number:		07251203
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		9,167			30,068

Current assets
Debtors	4	33,974			3,728
Cash at bank and in hand		631,083			586,932
		665,057			590,660

Creditors: amounts falling due within one year	5	(67,062)			(48,449)

Net current assets			597,995			542,211

Net assets			607,162			572,279

Capital and reserves
Called up share capital			1			1
Profit and loss account			607,161			572,278

Shareholder's funds			607,162			572,279

The director is 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 director acknowledges his 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.




Yen Ping Teoh
Director
Approved by the board on 30 December 2025

HDTVTEST LTD
Notes to the Accounts
for the year ended 31 March 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 goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.


	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, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	over 3 years


	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.




2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Fixtures, fittings, tools and equipment
£
	Cost
	At 1 April 2024				71,327
	At 31 March 2025				71,327

	Depreciation
	At 1 April 2024				41,259
	Charge for the year				20,901
	At 31 March 2025				62,160

	Net book value
	At 31 March 2025				9,167
	At 31 March 2024				30,068


4	Debtors		2025		2024
£				£

	Trade debtors		33,974		3,728





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

	Bank loans and overdrafts		3,230		7,841
	Trade creditors		11,683		9,621
	Taxation and social security costs		40,270		25,049
	Other creditors		11,879		5,938
			67,062		48,449


6	Other information

	HDTVTEST LTD is a private company limited by shares and incorporated in England. Its registered office is:
	23 Langdale Road
	Sale
	M33 4EN