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frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-03-01 2022-02-28 10001919 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-02-28 10001919 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2022-02-28 10001919 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2021-03-01 2022-02-28 10001919 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-03-01 2022-02-28 10001919 frs-bus:Original dpl-frs:Item5 2021-03-01 2022-02-28 10001919 frs-bus:Original dpl-frs:Item5 2021-02-28 10001919 frs-bus:Original dpl-frs:Item5 2022-02-28 10001919 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-03-01 2022-02-28 10001919 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-02-28 10001919 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2022-02-28 10001919 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2021-03-01 2022-02-28 10001919 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-03-01 2022-02-28 10001919 frs-bus:Original dpl-frs:Item6 2021-03-01 2022-02-28 10001919 frs-bus:Original dpl-frs:Item6 2021-02-28 10001919 frs-bus:Original dpl-frs:Item6 2022-02-28 10001919 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-03-01 2022-02-28 10001919 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-02-28 10001919 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2022-02-28 10001919 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 10001919 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 10001919 frs-bus:Original dpl-frs:Item7 2021-03-01 2022-02-28 10001919 frs-bus:Original dpl-frs:Item7 2021-02-28 10001919 frs-bus:Original dpl-frs:Item7 2022-02-28 10001919 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 10001919 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-02-28 10001919 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2022-02-28 10001919 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 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10001919 frs-bus:Original frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 10001919
Hn Electrical Solutions Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountants' Report 2
Statement of Financial Position 3—4
Notes to the Financial Statements 5—12
Page 1
Company Information
Director E Harney
Company Number 10001919
Registered Office SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Accountants Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Page 1
Page 2
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Hn Electrical Solutions Limited For The Year Ended 28 February 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hn Electrical Solutions Limited for the year ended 28 February 2023 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Hn Electrical Solutions Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Hn Electrical Solutions Limited and state those matters that we have agreed to state to the director of Hn Electrical Solutions Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hn Electrical Solutions Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Hn Electrical Solutions Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Hn Electrical Solutions Limited . You consider that Hn Electrical Solutions Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Hn Electrical Solutions Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Sterling Accounting Solutions Ltd
02/11/2023
Sterling Accounting Solutions Ltd
Chartered Accountants
SAS House
Chipperfield Road
Kings Langley
Hertfordshire
WD4 9JB
Page 2
Page 3
Statement of Financial Position
Registered number: 10001919
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 82,708 63,643
82,708 63,643
CURRENT ASSETS
Stocks 5 986,248 -
Debtors 6 1,099,445 2,358,773
Cash at bank and in hand 69 135,911
2,085,762 2,494,684
Creditors: Amounts Falling Due Within One Year 7 (1,137,334 ) (1,615,986 )
NET CURRENT ASSETS (LIABILITIES) 948,428 878,698
TOTAL ASSETS LESS CURRENT LIABILITIES 1,031,136 942,341
Creditors: Amounts Falling Due After More Than One Year 8 (154,799 ) (280,822 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 11 (20,384 ) (11,855 )
NET ASSETS 855,953 649,664
CAPITAL AND RESERVES
Called up share capital 13 100 100
Income Statement 855,853 649,564
SHAREHOLDERS' FUNDS 855,953 649,664
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For the year ending 28 February 2023 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 Income Statement.
On behalf of the board
E Harney
Director
02/11/2023
The notes on pages 5 to 12 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Hn Electrical Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10001919 . The registered office is SAS House, Chipperfield Road, Kings Langley, Hertfordshire, WD4 9JB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
2.2. Turnover
Turnover represents net invoiced sales of goods, excluding value added tax.The company generates income from contract work upon which applications for payment are raised at regular intervals.
Applications for payment are subject to agreement by way of independent certification and may be revised downwards as a result of that certification process. Applications for payment, although not guaranteed to be met in full, are deemed to entitle the company the right to receive consideration.
The value for application for payments, less retention sums, are therefore used as the basis for recognising income throughout the contract period. Where the right to consideration has been obtained, income is recognised in accordance with the value of applications for payment or invoiced amounts in Trade Debtors, adjusted for recoverability where applicable.
In common with many businesses in the construction industry the company's income is subject to the deduction of retentions both at the end of the contract and during periodic applications for payment throughout the contract. Those retentions are recoverable in part at the end of the contract and in part after a period subsequent to the end of the contract. In each case the retention sums are only recoverable upon receipt of independent certification and after the satisfactory completion of any remedial work by the company. For the purpose of income recognition the independent certification is taken to be a critical event outside the control of the company upon which receipt of consideration is contingent. Any retention sums due which have been subject to the independent certification are included in Trade Debtors and adjusted for recoverability where applicable. In all other cases retention amounts are not recognised in the accounts.
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2.3. 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 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.4. Leases
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 income statement 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 income statement as incurred.
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2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss.
All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
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2.8. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. 
Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
2.9. Construction contracts
Where the outcome of construction contracts can be reliably estimated, contract revenue and contract costs are recognised by reference to the stage of completion of the contract activity as at the year end.
Where the outcome of construction contracts cannot be estimated reliably, revenue is recognised to the extent of contract costs incurred that it is probable will be recoverable, and contract costs are recognised as an expense in the period in which they are incurred.
When it is probable that total contract costs will exceed total contract revenue, the expected loss is expenses immediately, with a corresponding provision for an onerous contract being recognised.
Where the collectability of an amount already recognised as contract revenue is no longer probable, the uncollectible amount is expensed rather than recognised as an adjustment to the amount of contract revenue.
The entity uses the percentage of completion method to determine the amounts to be recognised in the period. The stage of completion is measured by reference to the contract costs incurred up to the end of the reporting period as a percentage of total estimated costs for each contract. Costs incurred for work performed to date do not include costs relating to future activity, such as for materials or prepayments.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2022: 1)
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 March 2022 20,611 33,155 11,070 42,235 107,071
Additions - 32,075 619 3,287 35,981
As at 28 February 2023 20,611 65,230 11,689 45,522 143,052
Depreciation
As at 1 March 2022 3,982 16,400 4,333 18,713 43,428
Provided during the period 3,326 7,218 1,368 5,004 16,916
As at 28 February 2023 7,308 23,618 5,701 23,717 60,344
Net Book Value
As at 28 February 2023 13,303 41,612 5,988 21,805 82,708
As at 1 March 2022 16,629 16,755 6,737 23,522 63,643
5. Stocks
2023 2022
£ £
Work in progress 986,248 -
986,248 -
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 771,319 1,731,332
Other debtors 121,278 470,737
Corporation tax recoverable assets - 3,648
VAT 41,131 153,056
933,728 2,358,773
Due after more than one year
Other debtors 165,717 -
165,717 -
1,099,445 2,358,773
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 4,554 -
Trade creditors 810,251 1,253,889
Bank loans and overdrafts 143,317 319,604
Corporation tax 111,115 33,431
Other creditors 68,097 9,062
1,137,334 1,615,986
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 9,501 -
Bank loans 145,298 146,250
Other creditors - 134,572
154,799 280,822
9. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 288,615 465,854
10. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,554 -
Later than one year and not later than five years 9,501 -
14,055 -
14,055 -
11. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 20,384 11,855
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12. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 March 2022 11,855 11,855
Deferred taxation 8,529 8,529
Balance at 28 February 2023 20,384 20,384
13. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
14. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2022 Amounts advanced Amounts repaid Amounts written off As at 28 February 2023
£ £ £ £ £
Mr Edward Harney 127,051 36,859 (146,384 ) - 17,526
The above loan will be repaid within 9 months of the balance sheet date and interest has been charged at the official rate of interest.
15. Related Party Transactions
During the year the company had sales amounting to £480,131 (2022: £415,933) with HN Electrical Solutions B V, a company in which E Harney is a Director. At the year end, balances of £165,717 & £263,000 (2022: £134,572 owed to & £143,400 owed from) were owed from HN Electrical Solutions B V and were included within other debtors and trade debtors respectively.
HN Electrical Solutions B V is a European company based in Netherlands.

During the year the company had sales amounting to £2,463,908 (2022: £1,744,672) with HN Electrical Solutions GMBH, a company in which E Harney is a Director. At the year end, a balance of £Nil (2022: £4,745) was owed to HN Electrical Solutions GMBH.
HN Electrical Solutions GMBH is a European company based in Germany.

During the year the company had sales amounting to £2,255,440 (2022: £Nil) with E&K Harney Electrical Solutions Ltd, a company in which E Harney is a Director. At the year end, a balance of £145,045 (2022: £Nil) was owed from E&K Harney Electrical Solutions Ltd and is included in trade debtors.
E&K Harney Electrical Solutions Ltd is a European company based in Ireland.
16. Ultimate Controlling Party
The company's ultimate controlling party is E Harney by virtue of his ownership of 100% of the issued share capital in the company.
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