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Registered number: 08809354
DBS Electrical & Controls Ltd
Financial Statements
For The Year Ended 31 December 2022
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08809354
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 65,535 85,919
65,535 85,919
CURRENT ASSETS
Debtors 4 873,529 1,312,285
Cash at bank and in hand 190,525 5,217
1,064,054 1,317,502
Creditors: Amounts Falling Due Within One Year 5 (1,721,378 ) (1,085,230 )
NET CURRENT ASSETS (LIABILITIES) (657,324 ) 232,272
TOTAL ASSETS LESS CURRENT LIABILITIES (591,789 ) 318,191
Creditors: Amounts Falling Due After More Than One Year 6 (434,421 ) (580,859 )
NET LIABILITIES (1,026,210 ) (262,668 )
CAPITAL AND RESERVES
Called up share capital 7 875 875
Capital redemption reserve 125 125
Profit and Loss Account (1,027,210 ) (263,668 )
SHAREHOLDERS' FUNDS (1,026,210) (262,668)
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For the year ending 31 December 2022 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 S Byrne
Director
23/11/2023
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 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 have been prepared on the going concern basis which assumes the continued support of the directors and associated companies. The directors have also considered the potential impact of Covid-19 on the financial statements and in their opinion the going concern basis remains appropriate.
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 services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Turnover from the sale of goods is recognised at the point of sale. Turnover from the rendering of services is usually recognised on completion of the service and for long engagements, it is recognised by reference to the stage of completion of the contract at the balance sheet date.
1.3. 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:
Leasehold 10% on cost
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
The annual depreciation charge for tangible fixed assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, future investments and the physical condition of the assets.
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.
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1.5. 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.
1.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 16 (2021: 20)
16 20
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3. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2022 10,356 106,023 600 116,979
Additions - - 771 771
As at 31 December 2022 10,356 106,023 1,371 117,750
Depreciation
As at 1 January 2022 4,144 26,506 410 31,060
Provided during the period 1,036 19,879 240 21,155
As at 31 December 2022 5,180 46,385 650 52,215
Net Book Value
As at 31 December 2022 5,176 59,638 721 65,535
As at 1 January 2022 6,212 79,517 190 85,919
4. Debtors
2022 2021
£ £
Due within one year
Trade debtors 731,076 1,023,548
Other debtors 142,453 288,737
873,529 1,312,285
5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 20,805 17,469
Trade creditors 322,015 671,624
Bank loans and overdrafts 70,000 109,785
Other creditors 1,308,558 286,352
1,721,378 1,085,230
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6. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 54,742 77,076
Bank loans 187,502 257,500
Other creditors 192,177 246,283
434,421 580,859
7. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 875 875
8. Other Commitments
At 31 December 2022, the company has total commitments under non-cancellable operating leases over the remaining life of those leases of £1,160 (2021 - £4,640).
9. Related Party Transactions
At 31 December 2022 £247,512 (2021 - £297,758) was owed to DBS Managed Services Limited, a company in which D Blakey, S Byrne and K Sheppard are directors. This loan is repayable over a period of five years and interest is being charged at a rate of 7.5% per annum. 
Other debtors at 31 December 2022 includes a loan of £0 (2021 - £48,738) to David Blakey Services Limited. Other creditors at 31 December 2022 includes a loan of £170,725 (2021 - £0) from David Blakey Services Limited, a loan of £511,703 (2021 - £0) from DBS Design Contracts Limited and an additional loan of £536,723 (2021 - £160,474) from DBS Managed Services Limited, all companies in which D Blakey, S Byrne and K Sheppard are directors.
10. General Information
DBS Electrical & Controls Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08809354 . The registered office is 8 Colne Way Court, Colne Way, Watford, Hertfordshire, WD24 7NE.
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