REGISTERED NUMBER: 09379685

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

PRESSURE TEST ENGINEERING SERVICES LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J L Grant

P G Read

REGISTERED OFFICE:

10 Beech Court

Wokingham Road

Hurst

Berkshire

RG10 0RQ

REGISTERED NUMBER:

09379685

ACCOUNTANTS:

Vernon Gosling Friday Limited

10 Beech Court

Wokingham Road

Hurst

Reading

Berkshire

RG10 0RQ

FIXED ASSETS

Tangible assets

4

948,475

390,935

CURRENT ASSETS

Stocks

273,829

173,534

Debtors

5

1,331,849

4,197,321

Cash at bank and in hand

1,177,639

694,238

2,783,317

5,065,093

CREDITORS

Amounts falling due within one year

6

1,865,428

3,669,888

NET CURRENT ASSETS

917,889

1,395,205

TOTAL ASSETS LESS CURRENT LIABILITIES

1,866,364

1,786,140

CREDITORS

Amounts falling due after more than one year

7

(276,588

)

(254,086

)

PROVISIONS FOR LIABILITIES

(131,755

)

-

NET ASSETS

1,458,021

1,532,054

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,457,921

1,531,954

SHAREHOLDERS' FUNDS

1,458,021

1,532,054

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

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 October 2026 and were signed on its behalf by:

J L Grant - Director

1.	STATUTORY INFORMATION

Pressure Test Engineering Services Ltd is a private company, limited by shares , registered in Not specified/Other. 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 etc

-

33% on reducing balance, 33% on cost, 20% on cost and 10% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 24 (2025 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

-

925,078

925,078

Additions

345,002

391,456

736,458

Disposals

-

(37,042

)

(37,042

)

At 31 March 2026

345,002

1,279,492

1,624,494

DEPRECIATION

At 1 April 2025

-

534,143

534,143

Charge for year

-

151,137

151,137

Eliminated on disposal

-

(9,261

)

(9,261

)

At 31 March 2026

-

676,019

676,019

NET BOOK VALUE

At 31 March 2026

345,002

603,473

948,475

At 31 March 2025

-

390,935

390,935

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,154,938

3,968,633

Other debtors

176,911

228,688

1,331,849

4,197,321

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

24,167

36,667

Hire purchase contracts

131,091

75,392

Invoiced in advance

-

1,890,000

Trade creditors

381,917

464,553

Taxation and social security

311,138

742,830

Other creditors

1,017,115

460,446

1,865,428

3,669,888

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

23,472

47,639

Hire purchase contracts

253,116

206,447

276,588

254,086