Blake and Sons Electrical Limited Filleted Accounts Cover
Blake and Sons Electrical Limited
Company No. 13436784
Information for Filing with The Registrar
30 September 2023
Blake and Sons Electrical Limited Directors Report Registrar
The Director presents his report and the accounts for the period ended 30 September 2023.
Principal activities
The principal activity of the company during the period under review was electrical contractors.
Director
The Director who served at any time during the period was as follows:
Steffen Blake
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
Steffen Blake
Director
11 November 2024
Blake and Sons Electrical Limited Balance Sheet Registrar
at
30 September 2023
Company No.
13436784
Notes
2023
2022
£
£
Fixed assets
Tangible assets
4
9,0652,860
9,0652,860
Current assets
Debtors
5
68,66118,519
Cash at bank and in hand
64,14028,962
132,80147,481
Creditors: Amount falling due within one year
6
(39,153)
(23,934)
Net current assets
93,64823,547
Total assets less current liabilities
102,71326,407
Net assets
102,71326,407
Capital and reserves
Called up share capital
100100
Profit and loss account
8
102,61326,307
Total equity
102,71326,407
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the period ended 30 September 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 11 November 2024 and signed on its behalf by:
Steffen Blake
Director
11 November 2024
Blake and Sons Electrical Limited Notes to the Accounts Registrar
for the period ended 30 September 2023
1
General information
Blake and Sons Electrical Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 13436784
Its registered office is:
Unit C17
Kestrel Business Centre
Private Road 2
Nottingham
NG4 2JR
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Going concern
The company ceased trading on the 30 September 2023. However, the director considers that it is appropriate for the financial statements to be prepared on the going concern basis. The director considers that there will be no material effect on the carrying value of the company's assets and that no material additional liabilities will arise as a result of the cessation of trade.
2
Accounting policies
Turnover
Turnover represents the fair value of the consideration receivable in respect of services provided during the year. Where the outcome of a transaction can be estimated reliably, revenue associated with the transaction is recognised in the income statement by reference to the stage of completion at the year end.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Plant and machinery
20% Straight Line
Motor vehicles
20% Straight Line
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 profit and loss account because of items of income or expense that are taxable or deductible in other years 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate 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.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Financial instruments
Financial assets
Basic financial assets, including trade and other receivables and cash and bank balances, are recognised and carried forward at transaction price. Financial assets are derecognised when:
(a) The contractual rights to the cash flows from the asset expire or are settled;
(b) Substantially all the risks and rewards of the ownership of the asset are transferred to another party; or
(c) Control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
Financial liabilities
Basic financial liabilities, including trade and other payables, and loans from third parties are initially recognised and carried forward at transaction price.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
The company has only financial assets and financial liabilities of a kind that qualify as a basic financial instruments. Basic financial instruments are recognised initially at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest rate method.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the period:
11
4
Tangible fixed assets
Plant and machinery
Motor vehicles
Total
£
£
£
Cost or revaluation
At 1 July 2022
1,6041,5003,104
Additions
8318,5009,331
Disposals
-
(1,500)
(1,500)
At 30 September 2023
2,4358,50010,935
Depreciation
At 1 July 2022
69175244
Charge for the year
5261,2751,801
Disposals
-
(175)
(175)
At 30 September 2023
5951,2751,870
Net book values
At 30 September 2023
1,8407,2259,065
At 30 June 2022
1,535
1,325
2,860
5
Debtors
2023
2022
£
£
Trade debtors
9,600780
VAT recoverable
-1,111
Loans to directors
14,554-
Other debtors
44,35616,628
Prepayments and accrued income
151-
68,66118,519
6
Creditors:
amounts falling due within one year
2023
2022
£
£
Trade creditors
7,6571,149
Taxes and social security
29,812
10,366
Loans from directors
-10,859
Other creditors
417-
Accruals and deferred income
1,2671,560
39,15323,934
7
Share Capital
Share capital consists of 100 Ordinary Shares of £1 each, which are all fully paid.
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
9
Related party transactions
The dividends paid to the director and his associates amounted to £7,000.
Loans to Directors
During the year the company made advances to the director. The maximum owed by the director to the company during the year was £22,789.
2023
2022
£
£
Name of Director
Amount from and (to) director
S Blake
14,554
(10,859)
10
Dividends
2023
2022
£
£
Dividends for the period:
Dividends paid in the period
7,000
21,500
7,000
21,500
Dividends by type:
Non-equity preference dividends
--
Equity dividends
7,00021,500
7,000
21,500
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