6 5 PollMon Electrical Services Limited 08278740 false 2024-01-01 2025-06-30 2025-06-30 The principal activity of the company is installation of fixed gas detection systems and provision of electrical services Digita Accounts Production Advanced 6.30.9574.0 true 08278740 2024-01-01 2025-06-30 08278740 2025-06-30 08278740 bus:Director2 1 2025-06-30 08278740 bus:OrdinaryShareClass1 2025-06-30 08278740 core:CurrentFinancialInstruments 2025-06-30 08278740 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 08278740 core:Goodwill 2025-06-30 08278740 core:FurnitureFittingsToolsEquipment 2025-06-30 08278740 core:MotorVehicles 2025-06-30 08278740 core:OtherPropertyPlantEquipment 2025-06-30 08278740 bus:SmallEntities 2024-01-01 2025-06-30 08278740 bus:AuditExemptWithAccountantsReport 2024-01-01 2025-06-30 08278740 bus:FilletedAccounts 2024-01-01 2025-06-30 08278740 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2025-06-30 08278740 bus:RegisteredOffice 2024-01-01 2025-06-30 08278740 bus:Director1 2024-01-01 2025-06-30 08278740 bus:Director2 2024-01-01 2025-06-30 08278740 bus:Director2 1 2024-01-01 2025-06-30 08278740 bus:OrdinaryShareClass1 2024-01-01 2025-06-30 08278740 bus:OrdinaryShareClass1 bus:CumulativeRedeemableShares 2024-01-01 2025-06-30 08278740 bus:OrdinaryShareClass1 bus:Non-cumulativeRedeemableShares 2024-01-01 2025-06-30 08278740 bus:PrivateLimitedCompanyLtd 2024-01-01 2025-06-30 08278740 bus:Agent1 2024-01-01 2025-06-30 08278740 core:Goodwill 2024-01-01 2025-06-30 08278740 core:ComputerEquipment 2024-01-01 2025-06-30 08278740 core:FurnitureFittingsToolsEquipment 2024-01-01 2025-06-30 08278740 core:MotorVehicles 2024-01-01 2025-06-30 08278740 core:OtherPropertyPlantEquipment 2024-01-01 2025-06-30 08278740 core:PlantMachinery 2024-01-01 2025-06-30 08278740 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity core:RenderingOrReceivingServices 2024-01-01 2025-06-30 08278740 countries:EnglandWales 2024-01-01 2025-06-30 08278740 2023-12-31 08278740 bus:Director2 1 2023-12-31 08278740 core:Goodwill 2023-12-31 08278740 core:FurnitureFittingsToolsEquipment 2023-12-31 08278740 core:MotorVehicles 2023-12-31 08278740 core:OtherPropertyPlantEquipment 2023-12-31 08278740 2023-01-01 2023-12-31 08278740 2023-12-31 08278740 bus:Director2 1 2023-12-31 08278740 bus:OrdinaryShareClass1 2023-12-31 08278740 core:CurrentFinancialInstruments 2023-12-31 08278740 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-31 08278740 core:FurnitureFittingsToolsEquipment 2023-12-31 08278740 core:MotorVehicles 2023-12-31 08278740 core:OtherPropertyPlantEquipment 2023-12-31 08278740 bus:Director2 1 2023-01-01 2023-12-31 08278740 bus:OrdinaryShareClass1 bus:CumulativeRedeemableShares 2023-01-01 2023-12-31 08278740 bus:OrdinaryShareClass1 bus:Non-cumulativeRedeemableShares 2023-01-01 2023-12-31 08278740 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity core:RenderingOrReceivingServices 2023-01-01 2023-12-31 08278740 bus:Director2 1 2022-12-31 xbrli:pure iso4217:GBP xbrli:shares

Registration number: 08278740

PollMon Electrical Services Limited

Unaudited Filleted Financial Statements

for the Period from 1 January 2024 to 30 June 2025

 

PollMon Electrical Services Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 11

Detailed Profit and Loss Account

12 to 14

 

PollMon Electrical Services Limited

Company Information

Directors

Mr Peter Holbrow

Mr Steven Thompson

Registered office

Unit G3
The Mayford Centre
Mayford Green
Woking
Surrey
GU22 0PP

Accountants

Accentis Limited Parallel House
32 London Road
Guildford
GU1 2AB

 

PollMon Electrical Services Limited

(Registration number: 08278740)
Balance Sheet as at 30 June 2025

Note

2025
£

2023
£

Fixed assets

 

Tangible assets

5

-

16,731

Current assets

 

Stocks

6

-

6,672

Debtors

7

-

76,178

Cash at bank and in hand

 

29,050

27,539

 

29,050

110,389

Creditors: Amounts falling due within one year

8

(11,954)

(24,654)

Net current assets

 

17,096

85,735

Total assets less current liabilities

 

17,096

102,466

Provisions for liabilities

-

(3,097)

Net assets

 

17,096

99,369

Capital and reserves

 

Called up share capital

9

1,000

1,000

Retained earnings

16,096

98,369

Shareholders' funds

 

17,096

99,369

For the financial period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 1 August 2025 and signed on its behalf by:
 

.........................................
Mr Peter Holbrow
Director

 

PollMon Electrical Services Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 June 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit G3
The Mayford Centre
Mayford Green
Woking
Surrey
GU22 0PP
England

These financial statements were authorised for issue by the Board on 1 August 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

PollMon Electrical Services Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 June 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

25% on cost

Motor vehicles

25% on cost

Computer equipment

33.33% on cost

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Goodwill

straight line over 5 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

PollMon Electrical Services Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 June 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 6 (2023 - 5).

 

PollMon Electrical Services Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 June 2025

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 January 2024

5,580

5,580

Disposals

(5,580)

(5,580)

At 30 June 2025

-

-

Amortisation

At 1 January 2024

5,580

5,580

Amortisation eliminated on disposals

(5,580)

(5,580)

At 30 June 2025

-

-

Carrying amount

At 30 June 2025

-

-

5

Tangible assets

Computer equipment
£

Motor vehicles
 £

Plant and machinery
£

Total
£

Cost or valuation

At 1 January 2024

3,531

34,630

18,140

56,301

Additions

-

15,140

2,501

17,641

Disposals

(3,531)

(49,770)

(20,641)

(73,942)

At 30 June 2025

-

-

-

-

Depreciation

At 1 January 2024

2,673

19,007

17,890

39,570

Charge for the period

401

6,658

1,164

8,223

Eliminated on disposal

(3,074)

(25,665)

(19,054)

(47,793)

At 30 June 2025

-

-

-

-

Carrying amount

At 30 June 2025

-

-

-

-

At 31 December 2023

858

15,623

250

16,731

6

Stocks

2025
£

2023
£

Other inventories

-

6,672

 

PollMon Electrical Services Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 June 2025

7

Debtors

Current

2025
£

2023
£

Trade debtors

-

63,787

Prepayments

-

2,142

Other debtors

-

10,249

 

-

76,178

 

PollMon Electrical Services Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 June 2025

8

Creditors

Creditors: amounts falling due within one year

2025
£

2023
£

Due within one year

Trade creditors

-

16,005

Taxation and social security

11,954

6,482

Accruals and deferred income

-

1,671

Other creditors

-

496

11,954

24,654

9

Share capital

Allotted, called up and fully paid shares

2025

2023

No.

£

No.

£

Ordinary shares of £1 each

1,000

1,000

1,000

1,000

       

10

Dividends

Final dividends paid

2025
£

2023
£

Final dividend of £105.16 (2023 - £Nil) per each Ordinary shares

105,156

-

 

 

Interim dividends paid

2025
£

2023
£

Interim dividend of £Nil per each Ordinary shares

-

-

 

 

11

Related party transactions

On 31 December 2024, the trade and assets were sold, at market value, to Pollution Monitors Limited, a company controlled by Peter Holbrow via his controlling holding in PollMon Group Holdings Limited.

 

PollMon Electrical Services Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 June 2025

Transactions with directors

2025

At 1 January 2024
£

Repayments by director
£

At 30 June 2025
£

Mr Steven Thompson

Loan

5,000

(5,000)

-

2023

At 1 January 2023
£

Advances to director
£

At 31 December 2023
£

Mr Steven Thompson

Loan

-

5,000

5,000

 

PollMon Electrical Services Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 June 2025

Directors' remuneration

The directors' remuneration for the period was as follows:

2025
£

2023
£

Remuneration

43,997

44,779

Contributions paid to money purchase schemes

1,124

1,172

45,121

45,951

Dividends paid to directors

2025
£

2023
£

Mr Peter Holbrow

Dividends paid

-

-

 

 

Mr Steven Thompson

Dividends paid

-

-

 

 

Income and receivables from related parties

2025

Entities with joint control or significant influence
£

Receipt of services

294,293

2023

Entities with joint control or significant influence
£

Receipt of services

284,020

Expenditure with and payables to related parties

2025

Entities with joint control or significant influence
£

Rendering of services

1,297

 

PollMon Electrical Services Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 June 2025

2023

Entities with joint control or significant influence
£

Rendering of services

4,476

Loans from related parties

 

 

PollMon Electrical Services Limited

Detailed Profit and Loss Account for the Period from 1 January 2024 to 30 June 2025

1 January 2024 to 30 June 2025
 £

Year ended 31 December 2023
 £

turnover (analysed below)

340,098

301,997

Cost of sales (analysed below)

(217,342)

(221,025)

Gross profit

122,756

80,972

Gross profit (%)

36.09%

26.81%

Administrative expenses

Employment costs (analysed below)

(54,377)

(44,352)

Establishment costs (analysed below)

(3,577)

(2,098)

General administrative expenses (analysed below)

(29,267)

(15,827)

Finance charges (analysed below)

(1,493)

(198)

Depreciation costs (analysed below)

(8,222)

(3,953)

Other expenses (analysed below)

4,360

600

(92,576)

(65,828)

Other operating income (analysed below)

1,560

1,441

Operating profit

31,740

16,585

Other interest receivable and similar income (analysed below)

1

-

Interest payable and similar charges (analysed below)

-

(9)

1

(9)

Profit before tax

31,741

16,576

 

PollMon Electrical Services Limited

Detailed Profit and Loss Account for the Period from 1 January 2024 to 30 June 2025

2025
£

2023
£

   

Turnover

Sales, UK

340,098

301,997

   

Cost of sales

Opening stock

(6,672)

(7,739)

Purchases

(38,378)

(58,888)

Tools

(1,190)

(928)

Personal Protection Equipment

(1,220)

(720)

Maintenance & Repairs

(907)

(896)

Closing stock

-

6,672

Wages and salaries

(87,801)

(74,782)

Staff NIC (Employers)

(12,407)

-

Directors remuneration

(26,010)

(34,391)

Directors NIC (Employers)

(2,847)

(3,952)

Staff pensions (Defined contribution)

(1,910)

-

Directors pensions (Defined contribution)

(664)

(900)

Subcontract cost

(11,221)

(19,863)

Staff training

(2,633)

(3,075)

Travel

(2,999)

(3,223)

Subsistence

(105)

(37)

Motor expenses

(20,378)

(18,303)

(217,342)

(221,025)

   

Employment costs

Wages and salaries

(27,800)

(25,667)

Staff NIC (Employers)

(2,526)

-

Directors remuneration

(17,987)

(10,388)

Directors NIC (Employers)

(1,969)

(1,194)

Staff pensions (Defined contribution)

(635)

(2,831)

Directors pensions (Defined contribution)

(460)

(272)

Staff recruitment

(3,000)

(4,000)

(54,377)

(44,352)

   

Establishment costs

Rent

(3,129)

(1,858)

Light, heat and power

(310)

(240)

Facilities

(138)

-

(3,577)

(2,098)

   

General administrative expenses

Telephone and fax

(220)

(1,794)

Computer software and maintenance costs

(652)

(340)

 

PollMon Electrical Services Limited

Detailed Profit and Loss Account for the Period from 1 January 2024 to 30 June 2025

2025
£

2023
£

   

Printing, postage and stationery

(856)

(48)

Trade subscriptions

(3,335)

(3,562)

Sundry expenses

(9)

-

Motor expenses

-

(501)

Advertising

(12,488)

(499)

Staff entertaining (allowable for tax)

(177)

(1,228)

Accountancy fees

(1,579)

(1,500)

Insurance

(8,660)

(4,975)

Legal and professional fees

(34)

(792)

Compliance

(1,257)

(588)

(29,267)

(15,827)

   

Finance charges

Bank charges

(1,493)

(198)

   

Depreciation costs

Depreciation of plant and machinery (owned)

(1,163)

(393)

Depreciation of motor vehicles (owned)

(6,658)

(3,223)

Depreciation of office equipment (owned)

(401)

(337)

(8,222)

(3,953)

   

Other expenses

(Profit)/loss on disposal of tangible fixed assets

4,360

600

   

Other operating income

Other income

1,560

1,441

   

Other interest receivable and similar income

Bank interest receivable

1

-

   

Interest payable and similar expenses

Other interest payable

-

(9)