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Registered number: 09514487
Eagle Electrical (Southern) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Nuvo Scotland Limited
Contents
Page
Company Information 1
Accountants' Report 2
Balance Sheet 3
Statement of Changes in Equity 4
Notes to the Financial Statements 5—7
Page 1
Company Information
Director Mr R Godly
Company Number 09514487
Registered Office 43 The Glade
Old Coulsdon
Surrey
CR5 1SS
Accountants Nuvo Scotland Limited
Argent House
Hook Rise South Industrial Park
Surbiton
KT6 7LD
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Page 2
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Eagle Electrical (Southern) Limited for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Eagle Electrical (Southern) Limited which comprise the Profit and Loss Account, the 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/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Eagle Electrical (Southern) Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Eagle Electrical (Southern) Limited and state those matters that we have agreed to state to the director of Eagle Electrical (Southern) Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Eagle Electrical (Southern) Limited and its director as a body for our work or for this report.
It is your duty to ensure that Eagle Electrical (Southern) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Eagle Electrical (Southern) Limited . You consider that Eagle Electrical (Southern) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Eagle Electrical (Southern) Limited . 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 financial statements.
21 August 2025
Nuvo Scotland Limited
Argent House
Hook Rise South Industrial Park
Surbiton
KT6 7LD
Page 2
Page 3
Balance Sheet
Registered number: 09514487
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,433 3,287
2,433 3,287
CURRENT ASSETS
Debtors 5 15,095 30,493
Cash at bank and in hand 142,308 115,196
157,403 145,689
Creditors: Amounts Falling Due Within One Year 6 (118,926 ) (110,002 )
NET CURRENT ASSETS (LIABILITIES) 38,477 35,687
TOTAL ASSETS LESS CURRENT LIABILITIES 40,910 38,974
PROVISIONS FOR LIABILITIES
Deferred Taxation (608 ) (822 )
NET ASSETS 40,302 38,152
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account 40,301 38,151
SHAREHOLDERS' FUNDS 40,302 38,152
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 R Godly
Director
20 August 2025
The notes on pages 5 to 7 form part of these financial statements.
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Page 4
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 April 2023 1 12,722 12,723
Profit for the year and total comprehensive income - 27,095 27,095
Dividends paid - (1,666) (1,666)
As at 31 March 2024 and 1 April 2024 1 38,151 38,152
Profit for the year and total comprehensive income - 40,246 40,246
Dividends paid - (38,096) (38,096)
As at 31 March 2025 1 40,301 40,302
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Page 5
Notes to the Financial Statements
1. General Information
Eagle Electrical (Southern) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09514487 . The registered office is 43 The Glade, Old Coulsdon, Surrey, CR5 1SS.
The presentation currency of the financial statements is the Pound Sterling (£).
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Motor Vehicles 25% reducing balance
Computer Equipment 33% on cost
The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period.  The effect of any change is accounted for prospectively.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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Page 6
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 24,300 249 24,549
As at 31 March 2025 24,300 249 24,549
Depreciation
As at 1 April 2024 21,056 206 21,262
Provided during the period 811 43 854
As at 31 March 2025 21,867 249 22,116
Net Book Value
As at 31 March 2025 2,433 - 2,433
As at 1 April 2024 3,244 43 3,287
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 416 2,630
Other debtors 14,679 27,863
15,095 30,493
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 251 270
Other creditors 109,325 101,656
Taxation and social security 9,350 8,076
118,926 110,002
7. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2024 822 822
Deferred taxation (214 ) (214 )
Balance at 31 March 2025 608 608
Page 6
Page 7
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Robert Godly (97,507 ) 40,338 (12,216 ) - (69,385 )
The above loan is interest free and has no fixed repayment terms.
Page 7