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Registered number: 10583365
Impact Group Electrical Services Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Branagans Accountancy Services Ltd
352 Herringthorpe Valley Rd
Rotherham
S60 4LA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10583365
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 31,158 23,076
31,158 23,076
CURRENT ASSETS
Debtors 5 113,020 61,116
Cash at bank and in hand 65,360 61,369
178,380 122,485
Creditors: Amounts Falling Due Within One Year 6 (141,488 ) (86,654 )
NET CURRENT ASSETS (LIABILITIES) 36,892 35,831
TOTAL ASSETS LESS CURRENT LIABILITIES 68,050 58,907
NET ASSETS 68,050 58,907
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 68,048 58,905
SHAREHOLDERS' FUNDS 68,050 58,907
Page 1
Page 2
For the year ending 31 January 2024 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 Neal Clarke
Director
08/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Impact Group Electrical Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10583365 . The registered office is 33 Brierley Road, Grimethorpe, Barnsley, S72 7EH.
2. Accounting Policies
2.1. 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.
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% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 20% Reducing Balance
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 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.
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2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 2
Sales, marketing and distribution 1 2
Manufacturing 3 4
6 8
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 16,061 55,657 2,631 74,349
Additions 8,440 9,950 - 18,390
As at 31 January 2024 24,501 65,607 2,631 92,739
Depreciation
As at 1 February 2023 9,863 39,965 1,445 51,273
Provided during the period 3,660 6,411 237 10,308
As at 31 January 2024 13,523 46,376 1,682 61,581
Net Book Value
As at 31 January 2024 10,978 19,231 949 31,158
As at 1 February 2023 6,198 15,692 1,186 23,076
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 104,786 60,422
Other debtors 8,234 694
113,020 61,116
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 10,652 4,240
Bank loans and overdrafts 76,249 33,493
Corporation tax 24,800 27,308
VAT 20,724 8,629
Credit Card 7,664 11,649
Accruals and deferred income 1,230 1,230
Directors' loan accounts 169 105
141,488 86,654
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Miss Kirsty Mcauley 42,250 41,500
Mr Neal Clarke 42,250 41,500
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