Registered number
13235641
Mark Aston Electrical Limited
Filleted Accounts
31 March 2025
Mark Aston Electrical Limited
Registered number: 13235641
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 26,919 24,638
Current assets
Debtors 4 6,070 10,237
Cash at bank and in hand 6,556 2,188
12,626 12,425
Creditors: amounts falling due within one year 5 (3,288) (14,593)
Net current assets/(liabilities) 9,338 (2,168)
Total assets less current liabilities 36,257 22,470
Creditors: amounts falling due after more than one year 6 (22,159) -
Net assets 14,098 22,470
Capital and reserves
Called up share capital 100 100
Profit and loss account 13,998 22,370
Shareholder's funds 14,098 22,470
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
M Aston
Director
Approved by the board on 18 June 2025
Mark Aston Electrical Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 20% reducing balance
Motor vehicles 20% reducing balance
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 April 2024 6,272 29,231 35,503
Additions 209 7,000 7,209
At 31 March 2025 6,481 36,231 42,712
Depreciation
At 1 April 2024 342 10,523 10,865
Charge for the year 1,186 3,742 4,928
At 31 March 2025 1,528 14,265 15,793
Net book value
At 31 March 2025 4,953 21,966 26,919
At 31 March 2024 5,930 18,708 24,638
4 Debtors 2025 2024
£ £
Trade debtors 6,070 10,237
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 714 -
Taxation and social security costs 2,574 8,593
Other creditors - 6,000
3,288 14,593
6 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 22,159 -
7 Other information
Mark Aston Electrical Limited is a private company limited by shares and incorporated in England. Its registered office is:
Cooksland Lodge
Seighford
Stafford
ST18 9PP
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