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REGISTERED NUMBER: 04556273 (England and Wales)










Unaudited Financial Statements

for the Period

1st November 2021 to 30th October 2022

for

Electrical And Lighting Superstore
Limited

Electrical And Lighting Superstore
Limited (Registered number: 04556273)

Contents of the Financial Statements
for the Period 1st November 2021 to 30th October 2022










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Electrical And Lighting Superstore
Limited

Company Information
for the Period 1st November 2021 to 30th October 2022







Directors: Mrs S D Mehta
S Mehta





Registered office: 401 Edge Lane
Liverpool
Merseyside
L7 9LQ





Registered number: 04556273 (England and Wales)





Accountants: DBF Associates
Chartered Accountants
South Cheetham B C
10 Park Place
Manchester
Lancashire
M4 4EY

Electrical And Lighting Superstore
Limited (Registered number: 04556273)

Balance Sheet
30th October 2022

2022 2021
Notes £    £    £    £   
Fixed assets
Tangible assets 4 222,104 216,961

Current assets
Stocks 80,177 85,114
Debtors 5 36,719 26,084
Cash at bank 347,919 276,361
464,815 387,559
Creditors
Amounts falling due within one year 6 201,574 156,650
Net current assets 263,241 230,909
Total assets less current liabilities 485,345 447,870

Capital and reserves
Called up share capital 7 1,000 1,000
Retained earnings 484,345 446,870
Shareholders' funds 485,345 447,870

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th October 2022.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th October 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12th October 2023 and were signed on its behalf by:




S Mehta - Director


Electrical And Lighting Superstore
Limited (Registered number: 04556273)

Notes to the Financial Statements
for the Period 1st November 2021 to 30th October 2022


1. Statutory information

Electrical And Lighting Superstore Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. Employees and directors

The average number of employees during the period was 4 (2021 - 4 ) .

Electrical And Lighting Superstore
Limited (Registered number: 04556273)

Notes to the Financial Statements - continued
for the Period 1st November 2021 to 30th October 2022


4. Tangible fixed assets
Fixtures
Freehold and Motor
property fittings vehicles Totals
£    £    £    £   
Cost
At 1st November 2021 208,516 3,478 10,905 222,899
Additions - 10,800 - 10,800
At 30th October 2022 208,516 14,278 10,905 233,699
Depreciation
At 1st November 2021 3,954 348 1,636 5,938
Charge for period 3,954 313 1,390 5,657
At 30th October 2022 7,908 661 3,026 11,595
Net book value
At 30th October 2022 200,608 13,617 7,879 222,104
At 31st October 2021 204,562 3,130 9,269 216,961

5. Debtors: amounts falling due within one year
2022 2021
£    £   
Trade debtors 36,719 23,643
Other debtors - 2,441
36,719 26,084

6. Creditors: amounts falling due within one year
2022 2021
£    £   
Trade creditors 38,956 35,509
Taxation and social security 43,968 29,155
Other creditors 118,650 91,986
201,574 156,650

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2022 2021
value: £    £   
1,000 ORDINARY 1 1,000 1,000