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Registered number: 15847844
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE PERIOD ENDED 31 JULY 2025
| TESTGUARD LIMITED
TESTGUARD LIMITED |  |
COMPANY INFORMATION
Director | M J Rowe
Registered number | 15847844
Registered office | Richmond House
| Walkern Road
| Stevenage
| Hertfordshire
| SG1 3QP
Accountants | Menzies LLP
| Chartered Accountants
| Richmond House
| Walkern Road
| Stevenage
| SG1 3QP
TESTGUARD LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 5
TESTGUARD LIMITED REGISTERED NUMBER:15847844 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025
|  | 2025
Note |  | £
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 7,915 |
Bank and cash balances |  | 39,908 |
|  | 47,823 |
Creditors: amounts falling due within one year | 5 | (24,028) |
Net current assets |  |  | 23,795
Total assets less current liabilities |  |  | 23,795
Net assets |  |  | 23,795
Capital and reserves |  |  |
Called up share capital | 6 |  | 100
Profit and loss account |  |  | 23,695
|  |  | 23,795
Page 1
TESTGUARD LIMITED REGISTERED NUMBER:15847844 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JULY 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 November 2025.
M J Rowe
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
TESTGUARD LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
1. | General information
Testguard Limited is a private company, limited by shares, registered in England and Wales. The address of the registered office and principle place of business is given in the company information page of these financial statements. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds. Page 3
TESTGUARD LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.5 | Financial instruments
Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.
| 2.6 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1.
4. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Prepayments and accrued income | 7,915
|  | 7,915
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Corporation tax | 22,778
| Accruals and deferred income | 1,250
|  | 24,028
Page 4
TESTGUARD LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
6. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 100 Ordinary shares of £1.00 each | 100
100 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period
Page 5