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Registered number: 09308818
Young Electrical Contractors Limited
Unaudited Financial Statements
For The Year Ended 30 November 2021
The High Street Accountant Ltd

AAT

5 High Street
Sileby
Loughborough
Leicestershire
LE12 7RX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09308818
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 7,428 7,428
7,428 7,428
CURRENT ASSETS
Stocks 4 6,600 6,995
Debtors 5 36,351 20,148
Cash at bank and in hand 5,437 2,803
48,388 29,946
Creditors: Amounts Falling Due Within One Year 6 (47,379 ) (23,436 )
NET CURRENT ASSETS (LIABILITIES) 1,009 6,510
TOTAL ASSETS LESS CURRENT LIABILITIES 8,437 13,938
Creditors: Amounts Falling Due After More Than One Year 7 (23,298 ) (26,000 )
NET LIABILITIES (14,861 ) (12,062 )
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account (14,871 ) (12,072 )
SHAREHOLDERS' FUNDS (14,861) (12,062)
Page 1
Page 2
For the year ending 30 November 2021 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Zoe Young
Director
Mr Nathan Young
Director
12/08/2022
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Reducing Balance
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2021 2020
Office and administration 4 4
4 4
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3. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 December 2020 1,127 36,089 37,216
As at 30 November 2021 1,127 36,089 37,216
Depreciation
As at 1 December 2020 968 28,820 29,788
As at 30 November 2021 968 28,820 29,788
Net Book Value
As at 30 November 2021 159 7,269 7,428
As at 1 December 2020 159 7,269 7,428
4. Stocks
2021 2020
£ £
Stock - materials 6,600 6,995
6,600 6,995
5. Debtors
2021 2020
£ £
Due within one year
Trade debtors 26,183 13,824
Other debtors 244 202
Other taxes and social security 115 660
Directors' loan accounts 9,809 5,462
36,351 20,148
6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 11,101 9,860
Bank loans and overdrafts 18,085 187
Corporation tax 1,269 2,927
VAT 12,668 8,794
Net wages 4,256 1,668
47,379 23,436
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans 23,298 26,000
23,298 26,000
8. Share Capital
2021 2020
Allotted, Called up and fully paid 10 10
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
10. General Information
Young Electrical Contractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09308818 . The registered office is 21 New Walk, Leicester, LE1 6TE.
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