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REGISTERED NUMBER: SC685189 (Scotland)















Unaudited Financial Statements for the Year Ended 31 January 2025

for

Electropoint Installations UK Ltd

Electropoint Installations UK Ltd (Registered number: SC685189)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Electropoint Installations UK Ltd

Company Information
for the Year Ended 31 January 2025







DIRECTORS: J Devanney
Miss S A Glanville





SECRETARY: J Devanney





REGISTERED OFFICE: 97 Main Street
Uddingston
Glasgow
G71 7EW





REGISTERED NUMBER: SC685189 (Scotland)





ACCOUNTANTS: Smith Inglis & Tait
1 Campbell Lane
Hamilton
ML3 6DB

Electropoint Installations UK Ltd (Registered number: SC685189)

Balance Sheet
31 January 2025

31.1.25 31.1.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 126,217 126,446

CURRENT ASSETS
Stocks 93,000 5,150
Debtors 5 94,848 33,435
Cash at bank 124,057 110,208
311,905 148,793
CREDITORS
Amounts falling due within one year 6 323,926 149,003
NET CURRENT LIABILITIES (12,021 ) (210 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

114,196

126,236

CREDITORS
Amounts falling due after more than
one year

7

113,801

101,989
NET ASSETS 395 24,247

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 295 24,147
395 24,247

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

Electropoint Installations UK Ltd (Registered number: SC685189)

Balance Sheet - continued
31 January 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 Board of Directors and authorised for issue on 17 June 2025 and were signed on its behalf by:





Miss S A Glanville - Director


Electropoint Installations UK Ltd (Registered number: SC685189)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

Electropoint Installations UK 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

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.

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.

Electropoint Installations UK Ltd (Registered number: SC685189)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 11 (2024 - 7 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2024 175,923
Additions 48,171
Disposals (10,500 )
At 31 January 2025 213,594
DEPRECIATION
At 1 February 2024 49,477
Charge for year 42,494
Eliminated on disposal (4,594 )
At 31 January 2025 87,377
NET BOOK VALUE
At 31 January 2025 126,217
At 31 January 2024 126,446

Electropoint Installations UK Ltd (Registered number: SC685189)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:

Plant and
machinery
etc
£   
COST
At 1 February 2024
and 31 January 2025 76,180
DEPRECIATION
At 1 February 2024 19,045
Charge for year 14,284
At 31 January 2025 33,329
NET BOOK VALUE
At 31 January 2025 42,851
At 31 January 2024 57,135

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade debtors 20,311 5,429
Other debtors 74,537 28,006
94,848 33,435

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Hire purchase contracts and finance leases 22,466 23,859
Trade creditors 133,046 42,832
Taxation and social security 40,534 7,908
Other creditors 127,880 74,404
323,926 149,003

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.1.25 31.1.24
£    £   
Hire purchase contracts and finance leases 113,801 101,989