REGISTERED NUMBER: 02348432 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

RON PERRY (A19 TEST & TUNE) LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Accountants' Report

9

Directors:

R C Perry

L A Perry

R D Perry

A M R Cowan

Secretary:

A M R Cowan

Registered office:

A19 Test and Tune

Elwick

Hartlepool

Cleveland

TS27 3HH

Registered number:

02348432 (England and Wales)

Accountants:

Mitchell Gordon LLP

43 Coniscliffe Road

Darlington

Co. Durham

DL3 7EH

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

2,034,767

1,923,174

2,034,767

1,923,174

Current assets

Stocks

82,989

63,147

Debtors

501,801

471,426

Cash at bank

38,365

173,425

623,155

707,998

Creditors

Amounts falling due within one year

481,759

479,212

Net current assets

141,396

228,786

Total assets less current liabilities

2,176,163

2,151,960

Creditors

Amounts falling due after more than one year

(1,014,255

)

(1,018,478

)

Provisions for liabilities

(230,657

)

(217,962

)

Net assets

931,251

915,520

Capital and reserves

Called up share capital

31,000

31,000

Revaluation reserve

7

181,597

117,819

Retained earnings

718,654

766,701

Shareholders' funds

931,251

915,520

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 1 October 2026 and were signed on its behalf by:

R C Perry - Director

1.	STATUTORY INFORMATION

Ron Perry (A19 Test & Tune) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

The financial statements have been prepared under the going concern basis of accounting.

Turnover

Turnover represents the value of work carried out during the year including amounts not yet invoiced, excluding value added tax. Income is being recognised according to the stage of completion of work done.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, was amortised evenly over its estimated life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

not provided

Plant and machinery

-

at varying rates on cost

Fixtures and fittings

-

33% on cost, 20% on cost and 20% on reducing balance

Motor vehicles

-

15% on reducing balance

No depreciation is provided on freehold property as the directors believe that the estimated fair value is not materially different from the carrying amount of the asset in the financial statements. There is a policy of regular repair expenditure to maintain the property in its original condition which is being expensed to profit and loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 31 (2025 - 29 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 February 2025

and 31 January 2026

204,452

AMORTISATION

At 1 February 2025

and 31 January 2026

204,452

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1 February 2025

2,383,728

Additions

367,227

Disposals

(115,260

)

At 31 January 2026

2,635,695

DEPRECIATION

At 1 February 2025

460,554

Charge for year

196,093

Eliminated on disposal

(55,719

)

At 31 January 2026

600,928

NET BOOK VALUE

At 31 January 2026

2,034,767

At 31 January 2025

1,923,174

Cost or valuation at 31 January 2026 is represented by:

Totals

£

Valuation in 2000

34,723

Valuation in 2002

(5,644

)

Valuation in 2004

45,000

Valuation in 2005

50,000

Valuation in 2008

75,000

Valuation in 2013

(80,000

)

Valuation in 2019

93,200

Valuation in 2022

70,347

Valuation in 2024

(133,404

)

Valuation in 2025

(31,403

)

Cost

2,517,876

2,635,695

If tangible fixed assets had not been revalued they would have been included at the following historical cost:

31/1/26

31/1/25

£

£

Cost

2,517,876

2,265,909

Aggregate depreciation

610,427

460,555

Freehold property was revalued by Colliers International Property Consultants Ltd on a market value basis on 30 September 2024.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST OR VALUATION

At 1 February 2025

1,207,144

Additions

343,453

Disposals

(20,000

)

Transfer to ownership

(16,115

)

At 31 January 2026

1,514,482

DEPRECIATION

At 1 February 2025

239,318

Charge for year

163,496

Eliminated on disposal

(5,898

)

Transfer to ownership

(9,276

)

At 31 January 2026

387,640

NET BOOK VALUE

At 31 January 2026

1,126,842

At 31 January 2025

967,826

6.	SECURED DEBTS

The following secured debts are included within creditors:

31/1/26

31/1/25

£

£

Bank loans

27,041

32,823

Hire purchase contracts

952,879

873,085

979,920

905,908

Bank loans and overdrafts are secured by an all assets security agreement.

Hire purchase creditors are secured on the assets to which they relate.

7.

RESERVES

Revaluation

reserve

£

At 1 February 2025

117,819

Fixed assets revaluation

63,778

At 31 January 2026

181,597

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31/1/26

31/1/25

£

£

R C Perry

Balance outstanding at start of year

-

-

Amounts advanced

575

970

Amounts repaid

(575

)

(970

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

The above advances are interest free and repayable upon demand.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ron Perry (A19 Test & Tune) Limited for the year ended 31 January 2026 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Ron Perry (A19 Test & Tune) Limited, as a body, in accordance with the terms of our engagement letter dated 11 April 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Ron Perry (A19 Test & Tune) Limited and state those matters that we have agreed to state to the Board of Directors of Ron Perry (A19 Test & Tune) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ron Perry (A19 Test & Tune) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Ron Perry (A19 Test & Tune) Limited. You consider that Ron Perry (A19 Test & Tune) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ron Perry (A19 Test & Tune) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Mitchell Gordon LLP

43 Coniscliffe Road

Darlington

Co. Durham

DL3 7EH

1 October 2026