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Registered Number: SC278805
Scotland

 

 

 

BELMOS ELECTRICAL SERVICES LTD.



Abridged Accounts
 


Period of accounts

Start date: 01 March 2024

End date: 28 February 2025
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 129,215    67,432 
129,215    67,432 
Current assets      
Stocks 70,333    23,136 
Debtors 117,063    140,714 
Cash at bank and in hand 204,854    186,965 
392,250    350,815 
Creditors: amount falling due within one year (190,227)   (163,759)
Net current assets 202,023    187,056 
 
Total assets less current liabilities 331,238    254,488 
Creditors: amount falling due after more than one year (75,098)   (65,000)
Net assets 256,140    189,488 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 256,138    189,486 
Shareholders' funds 256,140    189,488 
 


For the year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 19 August 2025 and were signed by:


-------------------------------
Derek John Tomney
Director
1
General Information
Belmos Electrical Services Ltd. is a private company, limited by shares, registered in Scotland, registration number SC278805, registration address Unit 9 Darrows Estate, 22-24 John Brannan Way, Bellshill, ML4 3HD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Computer Equipment 25% Straight Line
Improvements to property 20% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 6 (2024 : 6).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Improvements to property   Total
  £   £   £   £   £
At 01 March 2024 21,255    59,943    65,583    4,106    150,887 
Additions 6,434    102,673        109,107 
Disposals        
At 28 February 2025 27,689    162,616    65,583    4,106    259,994 
Depreciation
At 01 March 2024 20,450    22,873    36,026    4,106    83,455 
Charge for year 2,082    34,936    10,306      47,324 
On disposals        
At 28 February 2025 22,532    57,809    46,332    4,106    130,779 
Net book values
Closing balance as at 28 February 2025 5,157    104,807    19,251      129,215 
Opening balance as at 01 March 2024 805    37,070    29,557      67,432 


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