Company Registration No. 01606258 (England and Wales)
Soil Property Testing Limited
Unaudited accounts
for the year ended 31 October 2025
Soil Property Testing Limited
Unaudited accounts
Contents
Soil Property Testing Limited
Company Information
for the year ended 31 October 2025
Company Number
01606258 (England and Wales)
Registered Office
18 Halcyon Court
St Margarets Way, Stukeley Meadow
Huntingdon
Cambridgeshire
PE29 6DG
Accountants
C J Dyke & Company
The Old Police Station
Priory Road
St Ives
Cambs
PE27 5BB
Soil Property Testing Limited
Statement of financial position
as at 31 October 2025
Tangible assets
49,078
52,745
Cash at bank and in hand
20,866
13,109
Creditors: amounts falling due within one year
(66,497)
(74,435)
Net current assets
91,553
53,102
Total assets less current liabilities
140,631
105,847
Creditors: amounts falling due after more than one year
(8,750)
(1,027)
Provisions for liabilities
Deferred tax
(9,325)
(10,227)
Called up share capital
303
303
Profit and loss account
122,253
94,290
Shareholders' funds
122,556
94,593
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by
S Hand
Director
Company Registration No. 01606258
Soil Property Testing Limited
Notes to the Accounts
for the year ended 31 October 2025
Soil Property Testing Limited is a private company, limited by shares, registered in England and Wales, registration number 01606258. The registered office is 18 Halcyon Court, St Margarets Way, Stukeley Meadow, Huntingdon, Cambridgeshire, PE29 6DG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Soil Property Testing Limited
Notes to the Accounts
for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 November 2024
222,880
47,869
45,452
316,201
Additions
-
-
13,618
13,618
Disposals
-
(19,450)
-
(19,450)
At 31 October 2025
222,880
28,419
59,070
310,369
At 1 November 2024
192,629
34,034
36,793
263,456
Charge for the year
4,537
1,477
3,342
9,356
On disposals
-
(11,521)
-
(11,521)
At 31 October 2025
197,166
23,990
40,135
261,291
At 31 October 2025
25,714
4,429
18,935
49,078
At 31 October 2024
30,251
13,835
8,659
52,745
Amounts falling due within one year
Trade debtors
134,184
109,822
Accrued income and prepayments
-
1,606
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
5,718
Obligations under finance leases and hire purchase contracts
5,833
6,427
Trade creditors
3,770
2,290
Taxes and social security
13,131
9,115
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
8,750
1,027
8
Average number of employees
During the year the average number of employees was 17 (2024: 18).