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Registered number: 12430408
B Electrical London Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2023
Annette Ferguson Scotland Ltd
28 Kittlegairy Crescent
Peebles
EH45 9NJ
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Statement of Changes in Equity 5
Notes to the Financial Statements 6—7
Page 1
Company Information
Director Mr Benjamin Pratt
Company Number 12430408
Registered Office 4 The Paddocks
Wood Street
Swanley
England
BR8 7PA
Accountants Annette Ferguson Scotland Ltd
ICAS
28 Kittlegairy Crescent
Peebles
EH45 9NJ
Page 1
Page 2
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of B Electrical London Ltd for the year ended 31 January 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of B Electrical London Ltd for the year ended 31 January 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.
As a practising member of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-presentation-of-accounts.
This report is made solely to the director of B Electrical London Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of B Electrical London Ltd and state those matters that we have agreed to state to the director of B Electrical London Ltd , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-presentation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B Electrical London Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that B Electrical London Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of B Electrical London Ltd . You consider that B Electrical London Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of B Electrical London Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Signed
Annette Ferguson Scotland Ltd
30/01/2025
Annette Ferguson Scotland Ltd
ICAS
28 Kittlegairy Crescent
Peebles
EH45 9NJ
Page 2
Page 3
Balance Sheet
Registered number: 12430408
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 600 1,200
600 1,200
CURRENT ASSETS
Debtors 5 74,785 50,420
Cash at bank and in hand 2,288 9,187
77,073 59,607
Creditors: Amounts Falling Due Within One Year 6 (36,220 ) (20,459 )
NET CURRENT ASSETS (LIABILITIES) 40,853 39,148
TOTAL ASSETS LESS CURRENT LIABILITIES 41,453 40,348
Creditors: Amounts Falling Due After More Than One Year 7 (36,537 ) (46,164 )
NET ASSETS/(LIABILITIES) 4,916 (5,816 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 4,816 (5,916 )
SHAREHOLDERS' FUNDS 4,916 (5,816)
Page 3
Page 4
For the year ending 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Benjamin Pratt
Director
30/01/2025
The notes on pages 6 to 7 form part of these financial statements.
Page 4
Page 5
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 February 2021 100 (23,401 ) (23,301)
Profit for the year and total comprehensive income - 17,485 17,485
As at 31 January 2022 and 1 February 2022 100 (5,916 ) (5,816)
Profit for the year and total comprehensive income - 20,732 20,732
Dividends paid - (10,000) (10,000)
As at 31 January 2023 100 4,816 4,916
Page 5
Page 6
Notes to the Financial Statements
1. General Information
B Electrical London Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12430408 . The registered office is 4 The Paddocks, Wood Street, Swanley, England, BR8 7PA.
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.
Presentation currency
The accounts are presented in £ sterling.
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.
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:
Motor Vehicles 25% Staright line method
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 February 2022 2,400
As at 31 January 2023 2,400
Depreciation
As at 1 February 2022 1,200
Provided during the period 600
As at 31 January 2023 1,800
...CONTINUED
Page 6
Page 7
Net Book Value
As at 31 January 2023 600
As at 1 February 2022 1,200
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 74,785 50,420
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,630 2,307
Taxation and social security 34,590 18,152
36,220 20,459
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 36,537 46,164
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 100.00 each 100 100
Page 7