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2022-01-31 10021275 frs-core:Provisions 2021-02-01 2022-01-31 10021275 frs-core:Provisions 2021-01-31 10021275 frs-core:Provisions 2022-01-31 10021275 frs-core:Provisions 2021-02-01 2022-01-31 10021275 frs-core:Provisions 2021-01-31 10021275 frs-core:Provisions 2022-01-31 10021275 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-01-31 10021275 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-01-31 10021275 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-01-31 10021275 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-01-31 10021275 frs-core:Share-basedPaymentsDeferredTax 2022-01-31 10021275 frs-core:TaxCreditsDeferredTax 2022-01-31 10021275 frs-core:CostValuation 2021-01-31 10021275 frs-core:AdditionsToInvestments 2022-01-31 10021275 frs-core:DisposalsRepaymentsInvestments 2022-01-31 10021275 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-01-31 10021275 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 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Registered number: 10021275
SV Electrics Limited
Unaudited Financial Statements
For The Year Ended 31 January 2023
LPTA Limited
Chartered Certified Accountants
Priory Place Priory Road
Tiptree
Colchester
Essex
CO5 0QE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10021275
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 83,315 69,775
83,315 69,775
CURRENT ASSETS
Stocks 4 - 6,488
Debtors 5 258,588 172,683
Cash at bank and in hand 15,893 6,632
274,481 185,803
Creditors: Amounts Falling Due Within One Year 6 (129,586 ) (133,811 )
NET CURRENT ASSETS (LIABILITIES) 144,895 51,992
TOTAL ASSETS LESS CURRENT LIABILITIES 228,210 121,767
Creditors: Amounts Falling Due After More Than One Year 7 (1,767 ) (4,418 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,120 ) (14,055 )
NET ASSETS 210,323 103,294
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 210,223 103,194
SHAREHOLDERS' FUNDS 210,323 103,294
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For the year ending 31 January 2023 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
Mr Charles Powell
Director
Mr Shane Verrall
Director
21st August 2023
The notes on pages 3 to 6 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 have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
1.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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.
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1.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
1.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2022: 20)
14 20
3. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2022 112,643 7,874 1,603 122,120
Additions 48,935 4,513 3,940 57,388
Disposals (36,617 ) - - (36,617 )
As at 31 January 2023 124,961 12,387 5,543 142,891
Depreciation
As at 1 February 2022 48,798 2,835 712 52,345
Provided during the period 17,952 1,910 966 20,828
Disposals (13,597 ) - - (13,597 )
As at 31 January 2023 53,153 4,745 1,678 59,576
Net Book Value
As at 31 January 2023 71,808 7,642 3,865 83,315
As at 1 February 2022 63,845 5,039 891 69,775
4. Stocks
2023 2022
£ £
Stock - materials and work in progress - 6,488
- 6,488
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 191,134 196,000
Prepayments and accrued income 3,975 2,045
CIS Debtor 41,875 13,078
SVCP Limited Loan Account (1,366 ) (38,440 )
Charlie Powell Limited Loan Account 1,338 -
Shane Verall Limited Loan Account (5,006 ) -
Bank Account Fraud 25,088 -
Rental Deposit 1,550 -
258,588 172,683
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 2,651 6,119
Trade creditors 19,862 44,582
Corporation tax 54,363 17,080
VAT 22,534 36,665
Accruals and deferred income 1,403 1,016
Directors' loan accounts 28,773 28,349
129,586 133,811
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 1,767 4,418
1,767 4,418
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8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The maturity of these amounts is as follows:
Within one year 2,651 6,119
Between one and five years 1,767 4,418
4,418 10,537
4,418 10,537
9. Share Capital
2023 2022
Allotted, Called up and fully paid 100 100
Value Number 2023 2022
Allotted, called up and fully paid £ £ £
Ordinary Shares 1 100 100 100
10. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 62,000 -
62,000 -
11. Ultimate Controlling Party
The company's ultimate controlling party is jointly held by Mr C Powell & Mr S Verrall by virtue of their ownership of 100% of the issued share capital in the company.
12. General Information
SV Electrics Limited Registered number 10021275 is a limited by shares company incorporated in England & Wales. The Registered Office is 4 Oxley Hill , Tolleshunt D'Arcy , Maldon, Essex, CM9 8ES.
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