2023-01-012023-12-312023-12-31false10522049GRL Electrical Northern Ltd2024-09-0433140iso4217:GBPxbrli:pure105220492023-01-01105220492023-12-31105220492023-01-012023-12-31105220492022-01-01105220492022-12-31105220492022-01-012022-12-3110522049bus:SmallEntities2023-01-012023-12-3110522049bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3110522049bus:FullAccounts2023-01-012023-12-3110522049bus:PrivateLimitedCompanyLtd2023-01-012023-12-3110522049core:WithinOneYear2023-12-3110522049core:AfterOneYear2023-12-3110522049core:WithinOneYear2022-12-3110522049core:AfterOneYear2022-12-3110522049core:ShareCapital2023-12-3110522049core:SharePremium2023-12-3110522049core:RevaluationReserve2023-12-3110522049core:OtherReservesSubtotal2023-12-3110522049core:RetainedEarningsAccumulatedLosses2023-12-3110522049core:ShareCapital2022-12-3110522049core:SharePremium2022-12-3110522049core:RevaluationReserve2022-12-3110522049core:OtherReservesSubtotal2022-12-3110522049core:RetainedEarningsAccumulatedLosses2022-12-3110522049core:LandBuildings2023-12-3110522049core:PlantMachinery2023-12-3110522049core:Vehicles2023-12-3110522049core:FurnitureFittings2023-12-3110522049core:OfficeEquipment2023-12-3110522049core:NetGoodwill2023-12-3110522049core:IntangibleAssetsOtherThanGoodwill2023-12-3110522049core:ListedExchangeTraded2023-12-3110522049core:UnlistedNon-exchangeTraded2023-12-3110522049core:LandBuildings2022-12-3110522049core:PlantMachinery2022-12-3110522049core:Vehicles2022-12-3110522049core:FurnitureFittings2022-12-3110522049core:OfficeEquipment2022-12-3110522049core:NetGoodwill2022-12-3110522049core:IntangibleAssetsOtherThanGoodwill2022-12-3110522049core:ListedExchangeTraded2022-12-3110522049core:UnlistedNon-exchangeTraded2022-12-3110522049core:LandBuildings2023-01-012023-12-3110522049core:PlantMachinery2023-01-012023-12-3110522049core:Vehicles2023-01-012023-12-3110522049core:FurnitureFittings2023-01-012023-12-3110522049core:OfficeEquipment2023-01-012023-12-3110522049core:NetGoodwill2023-01-012023-12-3110522049core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3110522049core:ListedExchangeTraded2023-01-012023-12-3110522049core:UnlistedNon-exchangeTraded2023-01-012023-12-3110522049core:MoreThanFiveYears2023-01-012023-12-3110522049core:Non-currentFinancialInstruments2023-12-3110522049core:Non-currentFinancialInstruments2022-12-3110522049dpl:CostSales2023-01-012023-12-3110522049dpl:DistributionCosts2023-01-012023-12-3110522049core:LandBuildings2023-01-012023-12-3110522049core:PlantMachinery2023-01-012023-12-3110522049core:Vehicles2023-01-012023-12-3110522049core:FurnitureFittings2023-01-012023-12-3110522049core:OfficeEquipment2023-01-012023-12-3110522049dpl:AdministrativeExpenses2023-01-012023-12-3110522049core:NetGoodwill2023-01-012023-12-3110522049core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3110522049dpl:GroupUndertakings2023-01-012023-12-3110522049dpl:ParticipatingInterests2023-01-012023-12-3110522049dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3110522049core:ListedExchangeTraded2023-01-012023-12-3110522049dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3110522049core:UnlistedNon-exchangeTraded2023-01-012023-12-3110522049dpl:CostSales2022-01-012022-12-3110522049dpl:DistributionCosts2022-01-012022-12-3110522049core:LandBuildings2022-01-012022-12-3110522049core:PlantMachinery2022-01-012022-12-3110522049core:Vehicles2022-01-012022-12-3110522049core:FurnitureFittings2022-01-012022-12-3110522049core:OfficeEquipment2022-01-012022-12-3110522049dpl:AdministrativeExpenses2022-01-012022-12-3110522049core:NetGoodwill2022-01-012022-12-3110522049core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3110522049dpl:GroupUndertakings2022-01-012022-12-3110522049dpl:ParticipatingInterests2022-01-012022-12-3110522049dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3110522049core:ListedExchangeTraded2022-01-012022-12-3110522049dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3110522049core:UnlistedNon-exchangeTraded2022-01-012022-12-3110522049core:NetGoodwill2023-12-3110522049core:IntangibleAssetsOtherThanGoodwill2023-12-3110522049core:LandBuildings2023-12-3110522049core:PlantMachinery2023-12-3110522049core:Vehicles2023-12-3110522049core:FurnitureFittings2023-12-3110522049core:OfficeEquipment2023-12-3110522049core:AfterOneYear2023-12-3110522049core:WithinOneYear2023-12-3110522049core:ListedExchangeTraded2023-12-3110522049core:UnlistedNon-exchangeTraded2023-12-3110522049core:ShareCapital2023-12-3110522049core:SharePremium2023-12-3110522049core:RevaluationReserve2023-12-3110522049core:OtherReservesSubtotal2023-12-3110522049core:RetainedEarningsAccumulatedLosses2023-12-3110522049core:NetGoodwill2022-12-3110522049core:IntangibleAssetsOtherThanGoodwill2022-12-3110522049core:LandBuildings2022-12-3110522049core:PlantMachinery2022-12-3110522049core:Vehicles2022-12-3110522049core:FurnitureFittings2022-12-3110522049core:OfficeEquipment2022-12-3110522049core:AfterOneYear2022-12-3110522049core:WithinOneYear2022-12-3110522049core:ListedExchangeTraded2022-12-3110522049core:UnlistedNon-exchangeTraded2022-12-3110522049core:ShareCapital2022-12-3110522049core:SharePremium2022-12-3110522049core:RevaluationReserve2022-12-3110522049core:OtherReservesSubtotal2022-12-3110522049core:RetainedEarningsAccumulatedLosses2022-12-3110522049core:NetGoodwill2022-01-0110522049core:IntangibleAssetsOtherThanGoodwill2022-01-0110522049core:LandBuildings2022-01-0110522049core:PlantMachinery2022-01-0110522049core:Vehicles2022-01-0110522049core:FurnitureFittings2022-01-0110522049core:OfficeEquipment2022-01-0110522049core:AfterOneYear2022-01-0110522049core:WithinOneYear2022-01-0110522049core:ListedExchangeTraded2022-01-0110522049core:UnlistedNon-exchangeTraded2022-01-0110522049core:ShareCapital2022-01-0110522049core:SharePremium2022-01-0110522049core:RevaluationReserve2022-01-0110522049core:OtherReservesSubtotal2022-01-0110522049core:RetainedEarningsAccumulatedLosses2022-01-0110522049core:AfterOneYear2023-01-012023-12-3110522049core:WithinOneYear2023-01-012023-12-3110522049core:Non-currentFinancialInstrumentscore:CostValuation2023-01-012023-12-3110522049core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-012023-12-3110522049core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-012023-12-3110522049core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-012023-12-3110522049core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-012023-12-3110522049core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-012023-12-3110522049core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3110522049core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3110522049core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3110522049core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3110522049core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3110522049core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3110522049core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3110522049core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3110522049core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3110522049core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3110522049core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3110522049core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3110522049core:Non-currentFinancialInstrumentscore:CostValuation2022-12-3110522049core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-3110522049core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-3110522049core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-3110522049core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-3110522049core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-3110522049core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-3110522049core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-3110522049core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3110522049bus:Director12023-01-012023-12-31

GRL Electrical Northern Ltd

Registered Number
10522049
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

GRL Electrical Northern Ltd
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

Lumley, Gareth

Registered Address

27 Hawkswood Place
Leeds
LS5 3PD

Registered Number

10522049 (England and Wales)
GRL Electrical Northern Ltd
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets315,900-
15,900-
Current assets
Debtors415,45615,603
Cash at bank and on hand43,890
15,46019,493
Creditors amounts falling due within one year5(8,825)(11,845)
Net current assets (liabilities)6,6357,648
Total assets less current liabilities22,5357,648
Net assets22,5357,648
Capital and reserves
Called up share capital11
Profit and loss account22,5347,647
Shareholders' funds22,5357,648
The financial statements were approved and authorised for issue by the Director on 4 September 2024, and are signed on its behalf by:
Lumley, Gareth
Director
Registered Company No. 10522049
GRL Electrical Northern Ltd
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Vehicles25
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Vehicles

Total

££
Cost or valuation
Additions16,20016,200
At 31 December 2316,20016,200
Depreciation and impairment
Charge for year300300
At 31 December 23300300
Net book value
At 31 December 2315,90015,900
At 31 December 22--
4.Debtors: amounts due within one year

2023

2022

££
Other debtors15,45615,603
Total15,45615,603
5.Creditors: amounts due within one year

2023

2022

££
Taxation and social security(95)9,326
Other creditors8,080240
Accrued liabilities and deferred income8402,279
Total8,82511,845