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Company Registration No. 14126737 (England and Wales)
DAS Electrical Services Ltd Unaudited accounts for the year ended 30 April 2025
DAS Electrical Services Ltd Unaudited accounts Contents
Page
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DAS Electrical Services Ltd Company Information for the year ended 30 April 2025
Directors
Daniel Sheppard Hannah Loton-Jones
Company Number
14126737 (England and Wales)
Registered Office
Villa House 7 Herbert Terrace Penarth CF64 2AH
Accountants
Evans Entwistle Venta House Maes-glas Newport NP20 2NS
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of DAS Electrical Services Ltd for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DAS Electrical Services Ltd for the year ended 30 April 2025 which comprise of 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 us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice Venta House Maes-glas Newport NP20 2NS 22 May 2025
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DAS Electrical Services Ltd Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
102,000 
108,000 
Tangible assets
32,842 
- 
134,842 
108,000 
Current assets
Debtors
15,977 
22,535 
Cash at bank and in hand
28,625 
18,755 
44,602 
41,290 
Creditors: amounts falling due within one year
(14,478)
(10,336)
Net current assets
30,124 
30,954 
Total assets less current liabilities
164,966 
138,954 
Creditors: amounts falling due after more than one year
(38,432)
(16,054)
Provisions for liabilities
Deferred tax
(6,240)
- 
Net assets
120,294 
122,900 
Capital and reserves
Called up share capital
100 
100 
Share premium
119,900 
119,900 
Profit and loss account
294 
2,900 
Shareholders' funds
120,294 
122,900 
For the year ending 30 April 2025 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2025 and were signed on its behalf by
Daniel Sheppard Director Company Registration No. 14126737
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DAS Electrical Services Ltd Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
DAS Electrical Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 14126737. The registered office is Villa House, 7 Herbert Terrace, Penarth, CF64 2AH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation has been provided at the following rate in order to write off the assets over their estimated useful lives: - Goodwill: 20 years - straight line
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10 years - straight line
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DAS Electrical Services Ltd Notes to the Accounts for the year ended 30 April 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2024
120,000 
At 30 April 2025
120,000 
Amortisation
At 1 May 2024
12,000 
Charge for the year
6,000 
At 30 April 2025
18,000 
Net book value
At 30 April 2025
102,000 
At 30 April 2024
108,000 
Intangible assets represents the goodwill acquired by the company upon incorporation and is amortised over its estimated economic useful lifetime of five years (see note 3 page 9).
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 May 2024
- 
Additions
36,491 
At 30 April 2025
36,491 
Depreciation
Charge for the year
3,649 
At 30 April 2025
3,649 
Net book value
At 30 April 2025
32,842 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
(244)
- 
Trade debtors
2,490 
14,355 
Other debtors
13,731 
8,180 
15,977 
22,535 
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DAS Electrical Services Ltd Notes to the Accounts for the year ended 30 April 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
2,002 
4,204 
Obligations under finance leases and hire purchase contracts
5,852 
- 
Taxes and social security
5,384 
4,926 
Accruals
1,240 
1,206 
14,478 
10,336 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
23,505 
- 
Loans from directors
14,927 
16,054 
38,432 
16,054 
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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