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REGISTERED NUMBER: 05038615 (England and Wales)














Unaudited Financial Statements

For The Year Ended 30th September 2024

for

Roger Davey Electrical Limited

Roger Davey Electrical Limited (Registered number: 05038615)






Contents of the Financial Statements
For The Year Ended 30th September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 8

Roger Davey Electrical Limited

Company Information
For The Year Ended 30th September 2024







DIRECTORS: R Davey
Mrs C Davey





SECRETARY: Mrs C Davey





REGISTERED OFFICE: The Shop
Fetter Hill
Coleford
Gloucestershire
GL16 7LU





REGISTERED NUMBER: 05038615 (England and Wales)





ACCOUNTANTS: Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE

Roger Davey Electrical Limited (Registered number: 05038615)

Balance Sheet
30th September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 450 8,711

CURRENT ASSETS
Stocks 5 10,736 53,108
Debtors 6 19,184 24,753
Cash at bank and in hand 120,137 73,722
150,057 151,583
CREDITORS
Amounts falling due within one year 7 60,644 29,429
NET CURRENT ASSETS 89,413 122,154
TOTAL ASSETS LESS CURRENT
LIABILITIES

89,863

130,865

CREDITORS
Amounts falling due after more than one
year

8

-

(14,167

)

PROVISIONS FOR LIABILITIES 10 (86 ) (538 )
NET ASSETS 89,777 116,160

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 12 89,677 116,060
SHAREHOLDERS' FUNDS 89,777 116,160

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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.

Roger Davey Electrical Limited (Registered number: 05038615)

Balance Sheet - continued
30th September 2024


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

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

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 22nd April 2025 and were signed on its behalf by:





Mrs C Davey - Director


Roger Davey Electrical Limited (Registered number: 05038615)

Notes to the Financial Statements
For The Year Ended 30th September 2024

1. STATUTORY INFORMATION

Roger Davey Electrical 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 each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance

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.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

Roger Davey Electrical Limited (Registered number: 05038615)

Notes to the Financial Statements - continued
For The Year Ended 30th September 2024

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery Equipment vehicles Totals
£    £    £    £    £   
COST
At 1st October 2023 7,001 18,805 12,366 29,416 67,588
Disposals (7,001 ) - - (28,802 ) (35,803 )
At 30th September 2024 - 18,805 12,366 614 31,785
DEPRECIATION
At 1st October 2023 1,120 18,561 12,047 27,149 58,877
Charge for year 140 49 64 473 726
Eliminated on disposal (1,260 ) - - (27,008 ) (28,268 )
At 30th September 2024 - 18,610 12,111 614 31,335
NET BOOK VALUE
At 30th September 2024 - 195 255 - 450
At 30th September 2023 5,881 244 319 2,267 8,711

5. STOCKS
30.9.24 30.9.23
£    £   
Stocks 10,736 53,108

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 18,649 24,079
Prepayments 535 674
19,184 24,753

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 4,463 3,757
Tax 2,211 5,647
VAT 4,606 634
Directors' current accounts 45,617 16,404
Accrued expenses 3,747 2,987
60,644 29,429

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans (see note 9) - 14,167

Roger Davey Electrical Limited (Registered number: 05038615)

Notes to the Financial Statements - continued
For The Year Ended 30th September 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
30.9.24 30.9.23
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 14,167

9. LOANS

An analysis of the maturity of loans is given below:

30.9.24 30.9.23
£    £   
Amounts falling due in more than five years:
Repayable by instalments
Bank loans more 5 yr by instal - 14,167

10. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax 86 538

Deferred
tax
£   
Balance at 1st October 2023 538
Credit to Income Statement during year (452 )
Balance at 30th September 2024 86

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
100 Ordinary £1 100 100

12. RESERVES
Retained
earnings
£   

At 1st October 2023 116,060
Profit for the year 1,617
Dividends (28,000 )
At 30th September 2024 89,677

13. RELATED PARTY DISCLOSURES

During the year, total dividends of £28,000 were paid to the directors .

Roger Davey Electrical Limited (Registered number: 05038615)

Notes to the Financial Statements - continued
For The Year Ended 30th September 2024

14. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R Davey.

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Roger Davey Electrical Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Roger Davey Electrical Limited for the year ended 30th September 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Roger Davey Electrical Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Roger Davey Electrical Limited and state those matters that we have agreed to state to the Board of Directors of Roger Davey Electrical Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Roger Davey Electrical Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Roger Davey Electrical Limited. You consider that Roger Davey Electrical Limited 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 financial statements of Roger Davey Electrical Limited. 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 financial statements.






Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE


22nd April 2025