Company registration number 05438223 (England and Wales)
PRIMARY ASSESSMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
PRIMARY ASSESSMENTS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
PRIMARY ASSESSMENTS LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
41,397
52,554
Current assets
Debtors
4
23,097
23,697
Cash at bank and in hand
10,435
50,417
33,532
74,114
Creditors: amounts falling due within one year
5
(28,683)
(52,530)
Net current assets
4,849
21,584
Total assets less current liabilities
46,246
74,138
Provisions for liabilities
(10,334)
(13,098)
Net assets
35,912
61,040
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
35,812
60,940
Total equity
35,912
61,040

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 20 January 2026
P Taylor
Director
Company registration number 05438223 (England and Wales)
PRIMARY ASSESSMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

Primary Assessments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 51 Mansfield Road, Daybrook, Nottingham, NG5 6BB. The company registration number is 05438223.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Turnover is recognised when services are provided.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% on cost
Demonstration equipment
20% on cost
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

PRIMARY ASSESSMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments
Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
PRIMARY ASSESSMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
3
Tangible fixed assets
Fixtures and fittings
Demonstration equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 May 2024
11,678
8,686
85,498
105,862
Additions
2,612
-
0
-
0
2,612
Disposals
(8,790)
(7,657)
-
0
(16,447)
At 30 April 2025
5,500
1,029
85,498
92,027
Depreciation and impairment
At 1 May 2024
9,072
7,859
36,377
53,308
Depreciation charged in the year
1,033
456
12,280
13,769
Eliminated in respect of disposals
(8,790)
(7,657)
-
0
(16,447)
At 30 April 2025
1,315
658
48,657
50,630
Carrying amount
At 30 April 2025
4,185
371
36,841
41,397
At 30 April 2024
2,606
827
49,121
52,554
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
21,595
21,362
Other debtors
-
0
372
Prepayments and accrued income
1,502
1,963
23,097
23,697
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
9,705
2,891
Taxation and social security
11,166
20,547
Other creditors
7,812
29,092
28,683
52,530
6
Related party transactions

All transactions that took place were on normal commercial terms and on an arms length basis and therefore no further disclosure is required by FRS102 Section 1A.

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