REGISTERED NUMBER: 04458333 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Rutland Testing Station Limited

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

to

4

Notes to the financial statements

5

to

8

Director:

M Harris

Secretary:

M Harris

Registered office:

4 Long Row

Oakham

Rutland

LE15 6LN

Business address:

44 Well Street

Langham

Oakham

Rutland

LE15 7JS

Registered number:

04458333 (England and Wales)

Accountants:

Moore Thompson

22 St George's Street

Stamford

Lincolnshire

PE9 2BU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rutland Testing Station Limited for the year ended 31 August 2025 which comprise the Income statement, Statement of financial position, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Rutland Testing Station Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rutland Testing Station Limited and state those matters that we have agreed to state to the director of Rutland Testing Station Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rutland Testing Station Limited and its director for our work or for this report.

It is your duty to ensure that Rutland Testing Station Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Rutland Testing Station Limited. You consider that Rutland Testing Station Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Rutland Testing Station Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

22 St George's Street

Stamford

Lincolnshire

PE9 2BU

27 May 2026

Fixed assets

Intangible assets

5

-

-

Tangible assets

6

317

423

317

423

Current assets

Stocks

7

200

200

Debtors

8

775

619

Cash at bank and in hand

29,107

24,610

30,082

25,429

Creditors

Amounts falling due within one year

9

9,042

8,763

Net current assets

21,040

16,666

Total assets less current liabilities

21,357

17,089

Capital and reserves

Called up share capital

10

100

100

Retained earnings

21,257

16,989

Shareholders' funds

21,357

17,089

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 May 2026 and were signed by:

M Harris - Director

1.	Statutory information

Rutland Testing Station Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

4.	Employees and directors

The average number of employees during the year was 2 (2024 - 5 ) .

5.	Intangible fixed assets

Goodwill

£

Cost

At 1 September 2024

and 31 August 2025

25,528

Amortisation

At 1 September 2024

and 31 August 2025

25,528

Net book value

At 31 August 2025

-

At 31 August 2024

-

6.	Tangible fixed assets

Plant and

machinery

£

Cost

At 1 September 2024

and 31 August 2025

11,989

Depreciation

At 1 September 2024

11,566

Charge for year

106

At 31 August 2025

11,672

Net book value

At 31 August 2025

317

At 31 August 2024

423

7.

Stocks

2025

2024

£

£

Stocks

200

200

8.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

775

619

9.

Creditors: amounts falling due within one year

2025

2024

£

£

Other loans

-

4,080

Trade creditors

430

602

Corporation tax

1,194

847

Social security and other taxes

186

248

Directors' loan accounts

5,791

1,908

Accrued expenses

1,441

1,078

9,042

8,763

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

11.	Other financial commitments

The total amount of financial commitments not included in the balance sheet is £18,720 (2024 - £nil). The commitments are in respect of telephone leases.