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Registration number: 06486348

Test Technologies Holdings Limited
Filleted Financial Statements
for the Year Ended 31 December 2025

Test Technologies Holdings Limited

Contents

Balance Sheet | 1
Notes to the Financial Statements | 2 to 6

Test Technologies Holdings Limited

(Registration number: 06486348)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 1,100 | 1,100
Current assets |  |  |
Debtors | 5 | 146,550 | 754,842
Cash at bank and in hand |  | 37 | 37
|  | 146,587 | 754,879
Creditors: Amounts falling due within one year | 6 | (2,390) | (2,085)
Net current assets |  | 144,197 | 752,794
Total assets less current liabilities |  | 145,297 | 753,894
Creditors: Amounts falling due after more than one year | 6 | - | (749,776)
Net assets |  | 145,297 | 4,118
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
Retained earnings |  | 144,297 | 3,118
Shareholders' funds |  | 145,297 | 4,118

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 May 2026 and signed on its behalf by:

......................................... N McDougall Director

Test Technologies Holdings Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.
The company has the support of its fellow group companies which the directors believe is sufficient for the company to continue to trade for the foreseeable future.

Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 29 May 2026 was Jonathan Swayne FCA, who signed for and on behalf of Mercer Lewin Limited.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Test Technologies Holdings Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Test Technologies Holdings Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 1,100 | 1,100

Subsidiaries | £
Cost or valuation
At 1 January 2025 | 1,100
Carrying amount
At 31 December 2025 | 1,100
At 31 December 2024 | 1,100

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Quick-Test Technologies Limited | 2 Old Bath Road Newbury Berkshire RG14 1QL England | Ordinary | 100% | 100%
DelAgua Water Testing Limited | 2 Old Bath Road Newbury Berkshire RG14 1QL England | Ordinary | 100% | 100%

Subsidiary undertakings
Quick-Test Technologies Limited The principal activity of Quick-Test Technologies Limited is the generation and sale of carbon credits.
DelAgua Water Testing Limited The principal activity of DelAgua Water Testing Limited is the manufacture and distribution of testing kits.

Test Technologies Holdings Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

5 | Debtors

| Note | 2025 £ | 2024 £
Amounts owed by group undertakings | 7 | 146,550 | 754,842
|  | 146,550 | 754,842

Details of non-current trade and other debtors

£62,550 (2024 - £670,842) of amounts owed by group undertakings is classified as non current.

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 2,390 | 2,085

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Other financial liabilities | - | 749,776

Test Technologies Holdings Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

7 | Related party transactions

Income and receivables from related parties

2025 | Subsidiary £
Management charges receivable | 84,000
Amounts receivable from related party | 146,550

2024 | Subsidiary £
Management charges receivable | 84,000
Amounts receivable from related party | 754,842

Expenditure with and payables to related parties

2025 | Parent £
Amounts payable to related party | -

2024 | Parent £
Amounts payable to related party | 749,776