TESTING WORLD.NET LIMITED


Directors	DT Humphries
	LS Humphries


Registered Address	3 Ferry Road
	Shoreham-By-Sea
	BN43 5RA


Registered Number	04360030 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		208,971		208,507
Investments	4		3,417		3,417
			212,388		211,924
Current assets
Debtors	5	6,970		7,162
Cash at bank and on hand		707		1,260
		7,677		8,422
Creditors amounts falling due within one year	6	(187,581)		(162,319)
Net current assets (liabilities)			(179,904)		(153,897)
Total assets less current liabilities			32,484		58,027
Net assets			32,484		58,027
Capital and reserves
Called up share capital			100		100
Profit and loss account			32,384		57,927
Shareholders' funds			32,484		58,027

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 26 February 2026, and are signed on its behalf by:

DT Humphries
Director
Registered Company No. 04360030

TESTING WORLD.NET LIMITED

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25

	Investments
	Fixed asset investments are shown at cost less amounts written off. Provisions are made for permanent fluctuations in value.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Total
	£	£	£	£
Cost or valuation
At 01 February 25	205,730	50,804	4,089	260,623
Additions	-	1,545	-	1,545
At 31 January 26	205,730	52,349	4,089	262,168
Depreciation and impairment
At 01 February 25	-	48,043	4,073	52,116
Charge for year	-	1,077	4	1,081
At 31 January 26	-	49,120	4,077	53,197
Net book value
At 31 January 26	205,730	3,229	12	208,971
At 31 January 25	205,730	2,761	16	208,507

4.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 February 25	3,417	3,417
At 31 January 26	3,417	3,417
Net book value
At 31 January 26	3,417	3,417
At 31 January 25	3,417	3,417

	Notes
	¹Other investments other than loans

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	5,820	5,820
Other debtors	1,150	1,342
Total	6,970	7,162

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	5,640	5,640
Taxation and social security	506	1,085
Other creditors	181,435	155,594
Total	187,581	162,319

7.	Directors advances, credits and guarantees
	At the year end the company owed the directors £181,435 (2025: £155,594). This amount is included in 'Creditors: Amounts falling due within one year' and is repayable on demand.