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Registered number: SC701226
Modern Electrical Solutions Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC701226
30 June 2023 30 June 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,000 9,000
Tangible Assets 5 99,216 52,584
107,216 61,584
CURRENT ASSETS
Stocks 6 5,000 34,774
Debtors 7 40,562 42,727
Cash at bank and in hand 12,615 13,268
58,177 90,769
Creditors: Amounts Falling Due Within One Year 8 (92,006 ) (101,154 )
NET CURRENT ASSETS (LIABILITIES) (33,829 ) (10,385 )
TOTAL ASSETS LESS CURRENT LIABILITIES 73,387 51,199
Creditors: Amounts Falling Due After More Than One Year 9 (51,151 ) (17,839 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,794 ) (8,702 )
NET ASSETS 4,442 24,658
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 4,342 24,558
SHAREHOLDERS' FUNDS 4,442 24,658
Page 1
Page 2
For the year ending 30 June 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 Shaun Ramsay
Director
Mr Jamie Meldrum
Director
17/02/2024
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
Modern Electrical Solutions Limited is a private company, limited by shares, incorporated in Scotland, registered number SC701226 . The registered office is The Walled Garden, South Building, Bush Estate, Midlothian, EH26 0SD.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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 25% straight line
Computer Equipment 33% straight line
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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 6)
9 6
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2022 10,000
As at 30 June 2023 10,000
Amortisation
As at 1 July 2022 1,000
Provided during the period 1,000
As at 30 June 2023 2,000
Net Book Value
As at 30 June 2023 8,000
As at 1 July 2022 9,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2022 1,685 56,487 712 2,395 61,279
Additions 332 69,400 1,194 1,506 72,432
As at 30 June 2023 2,017 125,887 1,906 3,901 133,711
Depreciation
As at 1 July 2022 337 7,390 178 790 8,695
Provided during the period 336 23,700 477 1,287 25,800
As at 30 June 2023 673 31,090 655 2,077 34,495
Net Book Value
As at 30 June 2023 1,344 94,797 1,251 1,824 99,216
As at 1 July 2022 1,348 49,097 534 1,605 52,584
6. Stocks
30 June 2023 30 June 2022
£ £
Materials 5,000 3,000
Work in progress - 31,774
5,000 34,774
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7. Debtors
30 June 2023 30 June 2022
£ £
Due within one year
Trade debtors 31,444 34,368
Other debtors 9,118 8,359
40,562 42,727
8. Creditors: Amounts Falling Due Within One Year
30 June 2023 30 June 2022
£ £
Net obligations under finance lease and hire purchase contracts 18,615 6,850
Trade creditors 41,979 49,800
Other creditors 28,336 37,008
Taxation and social security 3,076 7,496
92,006 101,154
9. Creditors: Amounts Falling Due After More Than One Year
30 June 2023 30 June 2022
£ £
Net obligations under finance lease and hire purchase contracts 51,151 17,839
51,151 17,839
10. Obligations Under Finance Leases and Hire Purchase
30 June 2023 30 June 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 18,615 6,850
Later than one year and not later than five years 51,151 17,839
69,766 24,689
69,766 24,689
11. Share Capital
30 June 2023 30 June 2022
£ £
Allotted, Called up and fully paid 100 100
12. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
13. Ultimate Controlling Party
Neither shareholder has ultimate control of the company.
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