REGISTERED NUMBER: 11006571 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Road Test Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T Sargent

Mrs M Sargent

REGISTERED OFFICE:

Maple House Holyhead Road

Albrighton

Wolverhampton

WV7 3AU

REGISTERED NUMBER:

11006571 (England and Wales)

ACCOUNTANTS:

The Accountancy Firm Limited

31 Mill Green

Fordhouses

Wolverhampton

West Midlands

WV10 6LX

FIXED ASSETS

Tangible assets

4

55,196

29,974

CURRENT ASSETS

Debtors

5

6,365

411,382

Cash at bank

526,060

586,713

532,425

998,095

CREDITORS

Amounts falling due within one year

6

134,109

180,439

NET CURRENT ASSETS

398,316

817,656

TOTAL ASSETS LESS CURRENT LIABILITIES

453,512

847,630

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

453,511

847,629

SHAREHOLDERS' FUNDS

453,512

847,630

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 23 July 2026 and were signed on its behalf by:

T Sargent - Director

1.	STATUTORY INFORMATION

Road Test Services 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.

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

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 balance sheet date.

Deferred tax

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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

10,252

17,168

-

38,088

65,508

Additions

1,199

3,083

30,000

9,949

44,231

Disposals

(565

)

-

-

(3,028

)

(3,593

)

At 31 October 2025

10,886

20,251

30,000

45,009

106,146

DEPRECIATION

At 1 November 2024

5,103

9,310

-

21,121

35,534

Charge for year

1,475

2,735

7,500

6,573

18,283

Eliminated on disposal

(464

)

-

-

(2,403

)

(2,867

)

At 31 October 2025

6,114

12,045

7,500

25,291

50,950

NET BOOK VALUE

At 31 October 2025

4,772

8,206

22,500

19,718

55,196

At 31 October 2024

5,149

7,858

-

16,967

29,974

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Directors' current accounts

-

406,724

Tax

5,025

4,658

Prepayments

1,340

-

6,365

411,382

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Tax

104,241

143,439

Pension fund

687

603

Credit card

21,861

17,697

Directors' current accounts

920

-

Accrued expenses

6,400

18,700

134,109

180,439

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

T Sargent and Mrs M Sargent

Balance outstanding at start of year

406,724

19,193

Amounts advanced

-

387,531

Amounts repaid

(406,724

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

406,724

Directors loans are interest free and repayable on demand.

8.	ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of Mr & Mrs Sargent by virtue of their joint controlling shareholding.