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Registered number: 06452134
Kent Electrical Solutions Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Misselbrooks Ltd
Alva House
Valley Drive
Gravesend
Kent
DA12 5UE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06452134
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 32,079 37,740
32,079 37,740
CURRENT ASSETS
Debtors 5 310,173 532,235
Cash at bank and in hand 15,604 159,150
325,777 691,385
Creditors: Amounts Falling Due Within One Year 6 (169,583 ) (339,597 )
NET CURRENT ASSETS (LIABILITIES) 156,194 351,788
TOTAL ASSETS LESS CURRENT LIABILITIES 188,273 389,528
Creditors: Amounts Falling Due After More Than One Year 7 (10,098 ) (12,847 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (897 ) (897 )
NET ASSETS 177,278 375,784
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 177,178 375,684
SHAREHOLDERS' FUNDS 177,278 375,784
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Nathan Bath
Director
26/06/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kent Electrical Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06452134 . The registered office is Belroc Main Road, Cooling, Rochester, ME3 8DH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% Reducing Balance
Motor Vehicles 15% Reducing Balance
Fixtures & Fittings 15% Reducing Balance
Computer Equipment 15% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 10)
8 10
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 56,577 29,699 1,000 967 88,243
As at 31 March 2025 56,577 29,699 1,000 967 88,243
Depreciation
As at 1 April 2024 40,572 8,242 926 763 50,503
Provided during the period 2,401 3,218 11 31 5,661
As at 31 March 2025 42,973 11,460 937 794 56,164
Net Book Value
As at 31 March 2025 13,604 18,239 63 173 32,079
As at 1 April 2024 16,005 21,457 74 204 37,740
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 212,164 404,887
VAT 9,009 37,348
221,173 442,235
Due after more than one year
Other debtors 89,000 90,000
310,173 532,235
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,928 4,928
Trade creditors 18,913 58,315
Corporation tax 45,381 52,178
Other taxes and social security 62,047 140,822
Other creditors 37,430 81,776
Accruals and deferred income - 1,500
Director's loan account 884 78
169,583 339,597
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,098 12,847
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,928 4,928
Later than one year and not later than five years 10,098 12,847
15,026 17,775
15,026 17,775
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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