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Registered number: 09810839
Poldice Electrical Services Ltd
Financial Statements
For The Year Ended 31 October 2023
Effective Accounting Solutions Ltd
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09810839
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,610 25,315
18,610 25,315
CURRENT ASSETS
Debtors 5 461 620
Cash at bank and in hand 24,966 37,760
25,427 38,380
Creditors: Amounts Falling Due Within One Year 6 (4,138 ) (15,928 )
NET CURRENT ASSETS (LIABILITIES) 21,289 22,452
TOTAL ASSETS LESS CURRENT LIABILITIES 39,899 47,767
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,536 ) (4,810 )
NET ASSETS 36,363 42,957
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 36,362 42,956
SHAREHOLDERS' FUNDS 36,363 42,957
Page 1
Page 2
For the year ending 31 October 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 Profit and Loss Account.
On behalf of the board
Mr Robert Jenkins
Director
17 November 2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Poldice Electrical Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09810839 . The registered office is 1 The Oaks Mill Farm Courtyard, Beachampton, Milton Keynes, MK19 6DS.
2. Accounting Policies
2.1. 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.

The financial statements are prepared in Pounds Sterling as this is the functional currency and currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. 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.
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 25% on Cost
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% on Cost
2.4. 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 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.
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 assets reflect 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2022 11,623 39,565 250 8,247 59,685
Additions 505 - - - 505
As at 31 October 2023 12,128 39,565 250 8,247 60,190
Depreciation
As at 1 November 2022 6,978 23,657 217 3,518 34,370
Provided during the period 2,438 3,181 7 1,584 7,210
As at 31 October 2023 9,416 26,838 224 5,102 41,580
Net Book Value
As at 31 October 2023 2,712 12,727 26 3,145 18,610
As at 1 November 2022 4,645 15,908 33 4,729 25,315
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 461 620
461 620
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 3,427 9,137
VAT 399 2,237
Director's loan account 312 4,554
4,138 15,928
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4