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REGISTERED NUMBER: SC551754 (Scotland)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1ST JANUARY 2024 TO 31ST MARCH 2025

FOR

HENDERSON ELECTRICAL SERVICES
(SCOTLAND) LTD

HENDERSON ELECTRICAL SERVICES
(SCOTLAND) LTD (REGISTERED NUMBER: SC551754)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST JANUARY 2024 TO 31ST MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 5

HENDERSON ELECTRICAL SERVICES
(SCOTLAND) LTD

COMPANY INFORMATION
FOR THE PERIOD 1ST JANUARY 2024 TO 31ST MARCH 2025







DIRECTOR: A A Henderson





REGISTERED OFFICE: 20 Union Grove
Fraserburgh
Aberdeenshire
AB43 9LD





REGISTERED NUMBER: SC551754 (Scotland)





ACCOUNTANTS: Goldwells
Goldwells House
Grange Road
Peterhead
Aberdeenshire
AB42 1WN

HENDERSON ELECTRICAL SERVICES
(SCOTLAND) LTD (REGISTERED NUMBER: SC551754)

BALANCE SHEET
31ST MARCH 2025

2025 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 4,942

CURRENT ASSETS
Stocks - 100
Debtors 5 6,420 -
Cash at bank - 265
6,420 365
CREDITORS
Amounts falling due within one year 6 10,196 12,041
NET CURRENT LIABILITIES (3,776 ) (11,676 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(3,776

)

(6,734

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (3,876 ) (6,834 )
SHAREHOLDERS' FUNDS (3,776 ) (6,734 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27th June 2025 and were signed by:





A A Henderson - Director


HENDERSON ELECTRICAL SERVICES
(SCOTLAND) LTD (REGISTERED NUMBER: SC551754)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST JANUARY 2024 TO 31ST MARCH 2025

1. STATUTORY INFORMATION

Henderson Electrical Services (Scotland) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

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 period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Going concern
The director, having made due and careful enquiry, is of the opinion that the company has adequate working capital to execute its operations over the next 12 months. The director, therefore, has made an informed judgement, at the time of approving the financial statements that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result, the director has continued to adopt the going concern basis of accounting in preparing the annual financial statements.

3. EMPLOYEES AND DIRECTORS

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

HENDERSON ELECTRICAL SERVICES
(SCOTLAND) LTD (REGISTERED NUMBER: SC551754)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST JANUARY 2024 TO 31ST MARCH 2025

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st January 2024 2,302 14,413 130 16,845
Disposals (2,302 ) (14,413 ) (130 ) (16,845 )
At 31st March 2025 - - - -
DEPRECIATION
At 1st January 2024 1,220 10,610 73 11,903
Charge for period 270 950 14 1,234
Eliminated on disposal (1,490 ) (11,560 ) (87 ) (13,137 )
At 31st March 2025 - - - -
NET BOOK VALUE
At 31st March 2025 - - - -
At 31st December 2023 1,082 3,803 57 4,942

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Trade debtors 6,420 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Bank loans and overdrafts 788 -
Trade creditors 1,016 1,851
Social security and other taxes - 62
Other creditors 449 86
Directors' current accounts 7,943 10,042
10,196 12,041

The loan from the director is interest free with no fixed terms of repayment.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
HENDERSON ELECTRICAL SERVICES
(SCOTLAND) LTD (REGISTERED NUMBER: SC551754)

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 Henderson Electrical Services (Scotland) Ltd for the period ended 31st March 2025 which comprise the Statement of Income and Retained Earnings, 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 director of Henderson Electrical Services (Scotland) Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Henderson Electrical Services (Scotland) Ltd and state those matters that we have agreed to state to the director of Henderson Electrical Services (Scotland) Ltd 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 director for our work or for this report.

It is your duty to ensure that Henderson Electrical Services (Scotland) Ltd 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 Henderson Electrical Services (Scotland) Ltd. You consider that Henderson Electrical Services (Scotland) Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Henderson Electrical Services (Scotland) Ltd. 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.






Goldwells
Goldwells House
Grange Road
Peterhead
Aberdeenshire
AB42 1WN


27th June 2025