Dynamic Testing Solutions Ltd Accounts






Dynamic Testing Solutions Ltd

	Company No. 05090926
		Information for Filing with The Registrar
		30 April 2025

The Director presents his report and the accounts for the year ended 30 April 2025.

Principal activities
The principal activity of the company during the year under review was automated test engineers.




Director

The Director who served at any time during the year was as follows:

C. Hibbert









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

C. Hibbert
Director
30 April 2026

at	30 April 2025
Company No.		05090926	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	290,324	290,425


				290,324	290,425
Current assets
	Stocks		5	18,050	21,138
	Debtors		6	50,730	25,508
	Investments		7	431,082	431,082
	Cash at bank and in hand			55,143	48,685
				555,005	526,413
Creditors: Amount falling due within one year			8	(64,159)	(207,025)
Net current assets				490,846	319,388
Total assets less current liabilities				781,170	609,813




Net assets				781,170	609,813

Capital and reserves
	Called up share capital			150	150



	Profit and loss account		10	781,020	609,663

Total equity				781,170	609,813



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the 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.

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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 30 April 2026 and signed on its behalf by:
C. Hibbert
Director
30 April 2026

for the year ended 30 April 2025

General information

Dynamic Testing Solutions Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 05090926

Its registered office is:

Applegarth

Wantage Road

Streatley

Reading

RG8 9LD

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Freehold buildings

% in accordance with property

Plant and machinery

50% on cost

Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Tangible fixed assets
			Land and buildings	Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation
		At 1 May 2024	307,816	54,581	9,080	371,477
		Additions	-	-	5,461	5,461



		At 30 April 2025	307,816	54,581	14,541	376,938
		Depreciation
		At 1 May 2024	19,807	54,581	6,664	81,052
		Charge for the year	3,415	-	2,147	5,562



		At 30 April 2025	23,222	54,581	8,811	86,614
		Net book values
		At 30 April 2025	284,594	-	5,730	290,324
		At 30 April 2024	288,009	-	2,416	290,425

5	Stocks
			2025	2024
			£	£

		Work in progress	18,050	21,138

			18,050	21,138

6	Debtors
			2025	2024
			£	£
		Trade debtors	50,730	25,508







			50,730	25,508

7	Current asset investments
			2025	2024
			£	£

		Unlisted investments	431,082	431,082
			431,082	431,082

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




		Trade creditors	1,945	1,420

		Taxes and social security	58,514	57,123

		Other creditors	-	144,781
		Accruals and deferred income	3,700	3,701
			64,159	207,025

Share Capital

150 Ordinary A and C Shares

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

Related party disclosures

Transactions with related parties

The amount due to an associated company CCTR Ltd of £144,781 is no longer considered payable by either company and has been written off in both companies accounts.