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Registered number: 11837996
Elson Electrical Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2022
Shaw Austin

Chartered Accountants

45 City Road
Chester
CH1 3AE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11837996
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 832 -
Tangible Assets 4 25,946 13,094
26,778 13,094
CURRENT ASSETS
Stocks 5 500 150
Debtors 6 11,633 6,454
Cash at bank and in hand 73,461 54,795
85,594 61,399
Creditors: Amounts Falling Due Within One Year 7 (22,548 ) (26,490 )
NET CURRENT ASSETS (LIABILITIES) 63,046 34,909
TOTAL ASSETS LESS CURRENT LIABILITIES 89,824 48,003
NET ASSETS 89,824 48,003
CAPITAL AND RESERVES
Called up share capital 8 3 3
Profit and Loss Account 89,821 48,000
SHAREHOLDERS' FUNDS 89,824 48,003
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For the year ending 28 February 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
P K Elson
Director
5 September 2022
The notes on pages 3 to 5 form part of these financial statements.
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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 electrical 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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are personalised number plate. It is amortised to profit and loss account over its estimated economic life of 5 years.
1.4. 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:
Improvements 20% on cost
Plant & Machinery 25% on cost
Motor Vehicles 25% on net book value
Office Equipment 20% on cost
1.5. 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.
1.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2021: 1)
1 1
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3. Intangible Assets
Other
£
Cost
As at 1 March 2021 -
Additions 1,040
As at 28 February 2022 1,040
Amortisation
As at 1 March 2021 -
Provided during the period 208
As at 28 February 2022 208
Net Book Value
As at 28 February 2022 832
As at 1 March 2021 -
4. Tangible Assets
Land & Property
Improvements Plant & Machinery Motor Vehicles Office Equipment Total
£ £ £ £ £
Cost
As at 1 March 2021 - 3,845 13,998 1,087 18,930
Additions 2,100 430 18,995 249 21,774
As at 28 February 2022 2,100 4,275 32,993 1,336 40,704
Depreciation
As at 1 March 2021 - 1,194 4,281 361 5,836
Provided during the period 420 1,069 7,165 268 8,922
As at 28 February 2022 420 2,263 11,446 629 14,758
Net Book Value
As at 28 February 2022 1,680 2,012 21,547 707 25,946
As at 1 March 2021 - 2,651 9,717 726 13,094
5. Stocks
2022 2021
£ £
Stock - materials 500 150
500 150
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6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 9,291 3,692
Other debtors 2,342 2,762
11,633 6,454
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 7,870 6,708
Other creditors 1,697 4,497
Taxation and social security 12,981 15,285
22,548 26,490
8. Share Capital
2022 2021
Allotted, Called up and fully paid 3 3
9. Related Party Transactions
The director has made an interest free loan available to the company of £285 (2021 - £3,137) which is repayable on demand.
10. General Information
Elson Electrical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11837996 . The registered office is Middle House Back Lane, Spurstow, Tarporley, Cheshire, CW6 9TE.
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