Design & Test Services Ltd - Period Ending 2016-09-30

Registration number: 09775460

Design & Test Services Ltd

Unaudited Abbreviated Accounts
 
for the period from 14 September 2015 to 30 September 2016

Alextra Group Ltd
Chartered Certified Accountants
7-9 Macon Court
Crewe
Cheshire
CW1 6EA

Design & Test Services Ltd

Contents

Abbreviated Balance Sheet	1
Notes to the Abbreviated Accounts	2 to 3

Design & Test Services Ltd

(Registration number: 09775460)
Abbreviated Balance Sheet as at 30 September 2016

	Note	30 September 2016  £
Fixed assets
Tangible assets		8,274
Current assets
Debtors		23,757
Cash at bank and in hand		3,674
		27,431
Creditors: Amounts falling due within one year		(28,370)
Net current liabilities		(939)
Total assets less current liabilities		7,335
Provisions for liabilities		(1,655)
Net assets		5,680
Capital and reserves
Called up share capital	3	2
Profit and loss account		5,678
Shareholders' funds		5,680

For the period ending 30 September 2016 the company was entitled to exemption 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.

Approved by the director on 12 June 2017

.........................................
Mr P Simpson
Director

The notes on pages 2 to 3 form an integral part of these financial statements.
Page 1

Design & Test Services Ltd

Notes to the Abbreviated Accounts

1	Accounting policies

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE) (effective January 2015).

Turnover

Turnover represents the invoiced supply of services, including value added tax, less payments and adjustments under the VAT Flat Rate Scheme.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% on reducing balance
Plant and machinery	33% on straight line

Deferred tax

Deferred tax is recognised, without discounting, in respect of all timing differences between the treatment of certain items for taxation and accounting purposes, which have arisen but not reversed by the balance sheet date, except as required by the FRSSE.

Deferred tax is measured at the rates that are expected to apply in the periods when the timing differences are expected to reverse, based on the tax rates and law enacted at the balance sheet date.

Page 2

Design & Test Services Ltd

Notes to the Abbreviated Accounts

2	Fixed assets

	Tangible assets £	Total £
Cost
Additions	11,630	11,630
At 30 September 2016	11,630	11,630
Depreciation
Charge for the year	3,356	3,356
At 30 September 2016	3,356	3,356
Net book value
At 30 September 2016	8,274	8,274

3	Share capital

Allotted, called up and fully paid shares

	30 September 2016
	No.	£
Ordinary share of £1 each	1	1
Ordinary A share of £1 each	1	1
	2	2

New shares allotted

During the period 1 Ordinary share having an aggregate nominal value of £1 was allotted for an aggregate consideration of £1.

During the period 1 Ordinary A share having an aggregate nominal value of £1 was allotted for an aggregate consideration of £1.

4

Control

The director is the controlling party by virtue of his controlling shareholding in the company.

Page 3