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REGISTERED NUMBER: 11550274 (England and Wales)















Financial Statements for the Year Ended 30 September 2024

for

HES (Highland Electrical Services)
Limited

HES (Highland Electrical Services)
Limited (Registered number: 11550274)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


HES (Highland Electrical Services)
Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: C Stewart
A F Boa





REGISTERED OFFICE: Unit 22434
13 Freeland Park
Wareham Road
Poole
BH16 6FA





REGISTERED NUMBER: 11550274 (England and Wales)





ACCOUNTANTS: Highland Accountancy Practice
Chartered Accountants
Suite 1A, Willow House
Stoneyfield Business Park
Inverness
Highland
IV2 7PA

HES (Highland Electrical Services)
Limited (Registered number: 11550274)

Abridged Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 122,870 152,930

CURRENT ASSETS
Stocks 2,500 2,250
Debtors 170,969 221,475
Cash at bank and in hand 179,473 130,816
352,942 354,541
CREDITORS
Amounts falling due within one year 208,974 169,391
NET CURRENT ASSETS 143,968 185,150
TOTAL ASSETS LESS CURRENT
LIABILITIES

266,838

338,080

CREDITORS
Amounts falling due after more than one
year

(47,155

)

(79,969

)

PROVISIONS FOR LIABILITIES (30,718 ) (38,232 )
NET ASSETS 188,965 219,879

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 188,963 219,877
SHAREHOLDERS' FUNDS 188,965 219,879

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

HES (Highland Electrical Services)
Limited (Registered number: 11550274)

Abridged Balance Sheet - continued
30 September 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2025 and were signed on its behalf by:




C Stewart - Director



A F Boa - Director


HES (Highland Electrical Services)
Limited (Registered number: 11550274)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

HES (Highland Electrical Services) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and Machinery - 20% on reducing balance
Motor Vehicles - 20% on reducing balance
Office Equipment - 33% on cost

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation, impairment losses, and reversals of impairment losses (where applicable).

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

HES (Highland Electrical Services)
Limited (Registered number: 11550274)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 14 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023 183,929
Additions 2,152
At 30 September 2024 186,081
DEPRECIATION
At 1 October 2023 30,999
Charge for year 32,212
At 30 September 2024 63,211
NET BOOK VALUE
At 30 September 2024 122,870
At 30 September 2023 152,930

HES (Highland Electrical Services)
Limited (Registered number: 11550274)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 October 2023 157,019
Transfer to ownership (15,266 )
At 30 September 2024 141,753
DEPRECIATION
At 1 October 2023 19,933
Charge for year 25,854
Transfer to ownership (7,450 )
At 30 September 2024 38,337
NET BOOK VALUE
At 30 September 2024 103,416
At 30 September 2023 137,086

5. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
C Stewart
Balance outstanding at start of year (6,442 ) (4,728 )
Amounts advanced 6,880 1,356
Amounts repaid - (3,070 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 438 (6,442 )

A F Boa
Balance outstanding at start of year (813 ) (813 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (813 ) (813 )