REGISTERED NUMBER: 10902811 (England and Wales)

Non Functional Testing Ltd

Unaudited Financial Statements

for the Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mrs C V Evans

Dr R A S Evans

REGISTERED OFFICE:

6 Stratford Drive

Wootton

Northampton

Northamptonshire

NN4 6JT

REGISTERED NUMBER:

10902811 (England and Wales)

ACCOUNTANTS:

Clarkson Cleaver & Bowes Ltd

8a Wingbury Courtyard

Business Village

Wingrave

Buckinghamshire

HP22 4LW

FIXED ASSETS

Tangible assets

4

1,123

1,653

CURRENT ASSETS

Debtors

5

21,833

26,804

Cash at bank

1,452

7,913

23,285

34,717

CREDITORS

Amounts falling due within one year

6

17,125

18,344

NET CURRENT ASSETS

6,160

16,373

TOTAL ASSETS LESS CURRENT LIABILITIES

7,283

18,026

CREDITORS

Amounts falling due after more than one year

7

22,140

23,501

NET LIABILITIES

(14,857

)

(5,475

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(14,957

)

(5,575

)

SHAREHOLDERS' FUNDS

(14,857

)

(5,475

)

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 directors acknowledge their 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 Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

Dr R A S Evans - Director

1.	STATUTORY INFORMATION

Non Functional Testing Ltd 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

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% reducing balance

Computer equipment

-

33.33% straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement.

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 balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 and that are expected to apply to the reversal of the timing difference.

Current or deferred taxation liabilities are not discounted.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

5,000

1,941

6,941

DEPRECIATION

At 1 September 2024

3,814

1,474

5,288

Charge for year

297

233

530

At 31 August 2025

4,111

1,707

5,818

NET BOOK VALUE

At 31 August 2025

889

234

1,123

At 31 August 2024

1,186

467

1,653

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

4,322

Other debtors

21,833

22,482

21,833

26,804

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,300

9,300

Taxation and social security

6,775

8,049

Other creditors

1,050

995

17,125

18,344

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

22,140

23,501

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

Dr R A S Evans

Balance outstanding at start of year

16,008

1,357

Amounts advanced

-

19,295

Amounts repaid

(1,979

)

(4,644

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

14,029

16,008