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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 05982437 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 05982437 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 05982437 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 05982437 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-10-31 05982437 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 05982437 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 05982437 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 05982437 frs-core:UnlistedNon-exchangeTraded 2022-10-31 05982437 frs-core:UnlistedNon-exchangeTraded 2021-10-31 05982437 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 05982437 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05982437 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05982437 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05982437 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05982437 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05982437 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05982437 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 05982437 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 05982437 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05982437 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05982437 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05982437 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05982437 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-10-31 05982437 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05982437 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05982437 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 05982437 dpl-frs:CostSales 2021-11-01 2022-10-31 05982437 dpl-frs:CostSales 2021-10-31 05982437 dpl-frs:CostSales 2022-10-31 05982437 dpl-frs:DistributionCosts 2021-11-01 2022-10-31 05982437 dpl-frs:AdministrativeExpenses 2021-11-01 2022-10-31 05982437 frs-bus:Director1 2021-11-01 2022-10-31 05982437 frs-bus:Director1 2021-10-31 05982437 frs-bus:Director1 2022-10-31 05982437 frs-bus:Director2 2021-11-01 2022-10-31 05982437 frs-bus:Director2 2021-10-31 05982437 frs-bus:Director2 2022-10-31 05982437 1 2021-11-01 2022-10-31 05982437 frs-core:CurrentFinancialInstruments 1 2022-10-31 05982437 frs-core:Non-currentFinancialInstruments 1 2022-10-31 05982437 2 2021-11-01 2022-10-31 05982437 frs-core:CurrentFinancialInstruments 2 2022-10-31 05982437 frs-core:Non-currentFinancialInstruments 2 2022-10-31 05982437 3 2021-11-01 2022-10-31 05982437 frs-core:CurrentFinancialInstruments 3 2022-10-31 05982437 frs-core:Non-currentFinancialInstruments 3 2022-10-31 05982437 4 2021-11-01 2022-10-31 05982437 frs-core:CurrentFinancialInstruments 4 2022-10-31 05982437 frs-core:Non-currentFinancialInstruments 4 2022-10-31 05982437 5 2021-11-01 2022-10-31 05982437 frs-core:CurrentFinancialInstruments 5 2022-10-31 05982437 frs-core:Non-currentFinancialInstruments 5 2022-10-31 05982437 6 2021-11-01 2022-10-31 05982437 frs-core:CurrentFinancialInstruments 6 2022-10-31 05982437 frs-core:Non-currentFinancialInstruments 6 2022-10-31 05982437 7 2021-11-01 2022-10-31 05982437 frs-core:CurrentFinancialInstruments 7 2022-10-31 05982437 frs-core:Non-currentFinancialInstruments 7 2022-10-31 05982437 8 2021-11-01 2022-10-31 05982437 frs-core:CurrentFinancialInstruments 8 2022-10-31 05982437 frs-core:Non-currentFinancialInstruments 8 2022-10-31 05982437 9 2021-11-01 2022-10-31 05982437 frs-core:CurrentFinancialInstruments 9 2022-10-31 05982437 frs-core:Non-currentFinancialInstruments 9 2022-10-31 05982437 10 2021-11-01 2022-10-31 05982437 frs-core:CurrentFinancialInstruments 10 2022-10-31 05982437 frs-core:Non-currentFinancialInstruments 10 2022-10-31 05982437 11 2021-11-01 2022-10-31 05982437 frs-core:CurrentFinancialInstruments 11 2022-10-31 05982437 frs-core:Non-currentFinancialInstruments 11 2022-10-31 05982437 12 2021-11-01 2022-10-31 05982437 frs-core:CurrentFinancialInstruments 12 2022-10-31 05982437 frs-core:Non-currentFinancialInstruments 12 2022-10-31 05982437 13 2021-11-01 2022-10-31 05982437 frs-core:CurrentFinancialInstruments 13 2022-10-31 05982437 frs-core:Non-currentFinancialInstruments 13 2022-10-31 05982437 14 2021-11-01 2022-10-31 05982437 frs-core:CurrentFinancialInstruments 14 2022-10-31 05982437 frs-core:Non-currentFinancialInstruments 14 2022-10-31 05982437 15 2021-11-01 2022-10-31 05982437 frs-core:CurrentFinancialInstruments 15 2022-10-31 05982437 frs-core:Non-currentFinancialInstruments 15 2022-10-31 05982437 16 2021-11-01 2022-10-31 05982437 frs-core:CurrentFinancialInstruments 16 2022-10-31 05982437 frs-core:Non-currentFinancialInstruments 16 2022-10-31 05982437 17 2021-11-01 2022-10-31 05982437 frs-core:CurrentFinancialInstruments 17 2022-10-31 05982437 frs-core:Non-currentFinancialInstruments 17 2022-10-31 05982437 18 2021-11-01 2022-10-31 05982437 frs-core:CurrentFinancialInstruments 18 2022-10-31 05982437 frs-core:Non-currentFinancialInstruments 18 2022-10-31 05982437 19 2021-11-01 2022-10-31 05982437 frs-core:CurrentFinancialInstruments 19 2022-10-31 05982437 frs-core:Non-currentFinancialInstruments 19 2022-10-31 05982437 20 2021-11-01 2022-10-31 05982437 frs-core:CurrentFinancialInstruments 20 2022-10-31 05982437 frs-core:Non-currentFinancialInstruments 20 2022-10-31 05982437 dpl-frs:Item1 2021-11-01 2022-10-31 05982437 dpl-frs:Item1 2021-10-31 05982437 dpl-frs:Item1 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 05982437 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 05982437 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 05982437 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 05982437 dpl-frs:Item2 2021-11-01 2022-10-31 05982437 dpl-frs:Item2 2021-10-31 05982437 dpl-frs:Item2 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 05982437 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 05982437 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 05982437 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 05982437 dpl-frs:Item3 2021-11-01 2022-10-31 05982437 dpl-frs:Item3 2021-10-31 05982437 dpl-frs:Item3 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 05982437 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 05982437 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 05982437 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 05982437 dpl-frs:Item4 2021-11-01 2022-10-31 05982437 dpl-frs:Item4 2021-10-31 05982437 dpl-frs:Item4 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 05982437 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 05982437 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 05982437 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 05982437 dpl-frs:Item5 2021-11-01 2022-10-31 05982437 dpl-frs:Item5 2021-10-31 05982437 dpl-frs:Item5 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 05982437 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 05982437 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 05982437 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 05982437 dpl-frs:Item6 2021-11-01 2022-10-31 05982437 dpl-frs:Item6 2021-10-31 05982437 dpl-frs:Item6 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 05982437 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 05982437 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 05982437 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 05982437 dpl-frs:Item7 2021-11-01 2022-10-31 05982437 dpl-frs:Item7 2021-10-31 05982437 dpl-frs:Item7 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 05982437 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 05982437 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 05982437 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 05982437 dpl-frs:Item8 2021-11-01 2022-10-31 05982437 dpl-frs:Item8 2021-10-31 05982437 dpl-frs:Item8 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 05982437 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 05982437 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 05982437 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 05982437 dpl-frs:Item9 2021-11-01 2022-10-31 05982437 dpl-frs:Item9 2021-10-31 05982437 dpl-frs:Item9 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 05982437 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 05982437 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 05982437 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 05982437 dpl-frs:Item10 2021-11-01 2022-10-31 05982437 dpl-frs:Item10 2021-10-31 05982437 dpl-frs:Item10 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 05982437 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 05982437 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 05982437 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 05982437 dpl-frs:Item11 2021-11-01 2022-10-31 05982437 dpl-frs:Item11 2021-10-31 05982437 dpl-frs:Item11 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 05982437 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 05982437 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 05982437 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 05982437 dpl-frs:Item12 2021-11-01 2022-10-31 05982437 dpl-frs:Item12 2021-10-31 05982437 dpl-frs:Item12 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 05982437 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 05982437 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 05982437 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 05982437 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 05982437 1 2021-11-01 2022-10-31 05982437 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 05982437
S.Sexton Electrical Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05982437
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 47,931 122,166
Investment Properties 5 884,319 884,319
932,250 1,006,485
CURRENT ASSETS
Debtors 6 254 63,045
Cash at bank and in hand 47,702 46,902
47,956 109,947
Creditors: Amounts Falling Due Within One Year 7 (107,261 ) (173,150 )
NET CURRENT ASSETS (LIABILITIES) (59,305 ) (63,203 )
TOTAL ASSETS LESS CURRENT LIABILITIES 872,945 943,282
Creditors: Amounts Falling Due After More Than One Year 8 (23,289 ) (125,778 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,547 ) (6,466 )
NET ASSETS 841,109 811,038
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 841,009 810,938
SHAREHOLDERS' FUNDS 841,109 811,038
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 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 Steven Sexton
Director
28 March 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
S.Sexton Electrical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05982437 . The registered office is 68 Sawley Road, Draycott, Derby, DE72 3QE.
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 residential letting and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Residential letting
Turnover from the letting of residential properties is recognised each month in accordance with the relevant letting contracts.  Deposits and advanced payments are held as creditors.
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:
Freehold Nil
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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.
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. 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. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2022 70,105 179,073 16,010 265,188
Disposals - (106,112 ) - (106,112 )
As at 31 October 2023 70,105 72,961 16,010 159,076
Depreciation
As at 1 November 2022 55,736 74,017 13,269 143,022
Provided during the period 2,874 14,786 548 18,208
Disposals - (50,085 ) - (50,085 )
As at 31 October 2023 58,610 38,718 13,817 111,145
Net Book Value
As at 31 October 2023 11,495 34,243 2,193 47,931
As at 1 November 2022 14,369 105,056 2,741 122,166
5. Investment Property
2023
£
Fair Value
As at 1 November 2022 and 31 October 2023 884,319
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 240 62,220
VAT 14 59
Other taxes and social security - 766
254 63,045
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 24,418
Trade creditors 166 163
Bank loans and overdrafts 9,118 10,648
Corporation tax 5,325 5,038
Accruals and deferred income 3,530 3,530
Directors' loan accounts 290 391
Amounts owed to group undertakings 88,832 128,962
107,261 173,150
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 93,679
Bank loans 23,289 32,099
23,289 125,778
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 24,418
Later than one year and not later than five years - 93,679
- 118,097
- 118,097
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
Within Creditors is a non-interest bearing loan of £88,832 (2022: £128,962) owed to Sexton Electrical Ltd, a company in which Mark Brown and Steven Sexton are directors.
Page 5