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REGISTERED NUMBER: 10099349 (England and Wales)








FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

NCD ELECTRICAL (DORSET) LIMITED

NCD ELECTRICAL (DORSET) LIMITED (REGISTERED NUMBER: 10099

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

NCD ELECTRICAL (DORSET) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2025







DIRECTOR: N S C Dennett





REGISTERED OFFICE: 3 Durrant Road
Bournemouth
Dorset
BH2 6NE





REGISTERED NUMBER: 10099349 (England and Wales)





ACCOUNTANTS: Carter & Coley
Chartered Accountants
3 Durrant Road
Bournemouth
Dorset
BH2 6NE

NCD ELECTRICAL (DORSET) LIMITED (REGISTERED NUMBER: 10099

BALANCE SHEET
30 APRIL 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 5,325 10,054

CURRENT ASSETS
Stocks 5 23,523 4,350
Debtors 6 32,331 12,101
Cash at bank and in hand 12,862 13,535
68,716 29,986
CREDITORS
Amounts falling due within one year 7 72,879 32,659
NET CURRENT LIABILITIES (4,163 ) (2,673 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,162

7,381

CREDITORS
Amounts falling due after more than one
year

8

(265

)

(2,000

)

PROVISIONS FOR LIABILITIES 10 (789 ) (1,638 )
NET ASSETS 108 3,743

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 107 3,742
SHAREHOLDERS' FUNDS 108 3,743

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

NCD ELECTRICAL (DORSET) LIMITED (REGISTERED NUMBER: 10099

BALANCE SHEET - continued
30 APRIL 2025


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 by the director and authorised for issue on 12 June 2025 and were signed by:





N S C Dennett - Director


NCD ELECTRICAL (DORSET) LIMITED (REGISTERED NUMBER: 10099

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025


1. STATUTORY INFORMATION

NCD Electrical (Dorset) 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.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


NCD ELECTRICAL (DORSET) LIMITED (REGISTERED NUMBER: 10099

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025


2. ACCOUNTING POLICIES - continued
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.

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 4 (2024 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2024 10,592 5,467 14,250 6,896 37,205
Additions - - - 141 141
At 30 April 2025 10,592 5,467 14,250 7,037 37,346
DEPRECIATION
At 1 May 2024 8,152 3,448 10,624 4,927 27,151
Charge for year 1,162 846 1,812 1,050 4,870
At 30 April 2025 9,314 4,294 12,436 5,977 32,021
NET BOOK VALUE
At 30 April 2025 1,278 1,173 1,814 1,060 5,325
At 30 April 2024 2,440 2,019 3,626 1,969 10,054

NCD ELECTRICAL (DORSET) LIMITED (REGISTERED NUMBER: 10099

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025


5. STOCKS
2025 2024
£    £   
Stocks 4,550 4,350
Work-in-progress 18,973 -
23,523 4,350

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 30,586 12,101
Prepayments and accrued income 1,745 -
32,331 12,101

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 2,000 2,304
Trade creditors 19,591 12,056
Corporation tax 7,925 7,573
Social security and other taxes 1,220 879
VAT 10,952 8,424
Other creditors 30,374 5
Directors' current accounts 232 833
Accruals and deferred income 585 585
72,879 32,659

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2025 2024
£    £   
Bank loans - 1-2 years 265 2,000

NCD ELECTRICAL (DORSET) LIMITED (REGISTERED NUMBER: 10099

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025


9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 2,265 4,304

The loan is secured by a Government guarantee.

10. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 789 1,638

Deferred
tax
£   
Balance at 1 May 2024 1,638
Provided during year (849 )
Balance at 30 April 2025 789

11. RELATED PARTY DISCLOSURES

During the year, total dividends of £33,800 (2024 - £40,000) were paid to the director .

At the balance sheet date the director has made an interest free loan of £232 (2024 - £833) to the company which is repayable on demand.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
NCD ELECTRICAL (DORSET) LIMITED


The following reproduces the text of the report prepared for the director 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 Director 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 NCD Electrical (Dorset) Limited for the year ended 30 April 2025 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of NCD Electrical (Dorset) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of NCD Electrical (Dorset) Limited and state those matters that we have agreed to state to the director of NCD Electrical (Dorset) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than NCD Electrical (Dorset) Limited and its director for our work or for this report.

It is your duty to ensure that NCD Electrical (Dorset) 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 NCD Electrical (Dorset) Limited. You consider that NCD Electrical (Dorset) 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 NCD Electrical (Dorset) 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.






Carter & Coley
Chartered Accountants
3 Durrant Road
Bournemouth
Dorset
BH2 6NE


12 June 2025