ACCOUNTS - Final Accounts

Registered number: 08670409

ADVANTAGE TESTING UK LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

ADVANTAGE TESTING UK LIMITED

REGISTERED NUMBER: 08670409

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	10,839		44,142
Cash at bank and in hand	5	31,912		21,524
		42,751		65,666
Creditors: amounts falling due within one year	6	(90,365)		(104,227)
Net current liabilities			(47,614)		(38,561)
Total assets less current liabilities			(47,614)		(38,561)

Net liabilities			(47,614)		(38,561)

Capital and reserves
Called up share capital	10,000	10,000
Profit and loss account	(57,614)	(48,561)
	(47,614)	(38,561)

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 July 2026.

A Alagappan

Director

The notes on pages 2 to 4 form part of these financial statements.

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ADVANTAGE TESTING UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Advantage Testing UK Limited (Company no: 08670409) is a private company limited by shares, which is incorporated and registered in England and Wales. The registered office is 32 Portland Terrace, Newcastle upon Tyne, NE2 1QP. The principal place of business is 4/4a Bloomsbury Square, London, Greater London, WC1A 2RP.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the Company. Monetary amounts in these financial statements are rounded to the nearest £.

The following principal accounting policies have been applied:

2.2

Going concern

At the time of approving these financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operating existence for the foreseeable future.

The company is dependent on the continued support from the parent company who have confirmed that they will continue to support the company for a period of at least 12 months from the date of signing these financial statements. The director believes that they have sufficient resources to be able to provide this support.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised at the point at which the Company has fulfilled its contractual obligations to the customer.

2.4

Operating leases: the Company as lessee

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

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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ADVANTAGE TESTING UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

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.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 2).

Debtors

					2025	2024
					£	£


Trade debtors	10,585	43,278
Other debtors	-	318
Prepayments and accrued income	254	546
	10,839	44,142

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ADVANTAGE TESTING UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	31,912	21,524
	31,912	21,524

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	202	193
Amounts owed to group undertakings	57,704	63,485
Other taxation and social security	2,821	4,965
Other creditors	137	244
Accruals and deferred income	29,501	35,340
	90,365	104,227

7.	Related party transactions
	The Company's immediate parent company is Advantage Testing Inc. The Company has taken advantage of the exemption in the Financial Reporting Standard 102 1A and has not disclosed transactions with group undertakings where 100% of the equity interest is held.

8.	Controlling party

The smallest group of which the company is a member and for which consolidated financial statements are drawn up is headed by Advantage Testing, Inc. Consolidated accounts can be obtained from the registered office, which is Suite 601, 210 East 86th Street, New York, NY 10028.

9.	Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.

The audit report was signed on 8 July 2026 by Jon Routledge (Senior Statutory Auditor) on behalf of Ryecroft Glenton.

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