Pat Test (SW) Ltd

Pat Test (SW) Ltd
Contents Page
For the year ended 31 March 2026

Statement of financial position	1
Notes to the financial statements	2

Pat Test (SW) Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	7,294	9,056
		7,294	9,056
Current assets
Debtors		8,049	5,204
Cash at bank and in hand		50,893	33,230
		58,942	38,434
Creditors: amount falling due within one year		(15,280)	(15,184)
Net current assets		43,662	23,250

Total assets less current liabilities		50,956	32,306
Creditors: amount falling due after more than one year		(375)	(1,406)
Net assets		50,581	30,900

Capital and reserves
Called up share capital		100	100
Profit and loss account		50,481	30,800
Shareholders' funds		50,581	30,900

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 28 May 2026 and were signed by:

-------------------------------
Ben ALLEN
Director

1

Pat Test (SW) Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Pat Test (SW) Ltd is a private company, limited by shares, registered in , registration number 12533112, registration address 66 Drove Road, Weston Super Mare, Bristol, BS23 3NW.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

2.	Average number of employees 2 Average number of employees during the year was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 01 April 2025	1,177	10,500	3,672	15,349
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 March 2026	1,177	10,500	3,672	15,349
Depreciation
At 01 April 2025	321	5,016	780	6,117
Charge for year	133	1,371	434	1,938
On disposals	-	-	-	-
At 31 March 2026	454	6,387	1,214	8,055
Net book values
Closing balance as at 31 March 2026	723	4,113	2,458	7,294
Opening balance as at 01 April 2025	850	5,484	2,722	9,056

2

Registered Number: 12533112

PAT TEST (SW) LTD

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026