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Company Registration No. 12294398 (England and Wales)
ARL Electrical Services Ltd Unaudited accounts for the year ended 30 November 2024
ARL Electrical Services Ltd Unaudited accounts Contents
Page
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ARL Electrical Services Ltd Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
230,361 
297,232 
Current assets
Inventories
62,929 
32,000 
Debtors
198,316 
164,980 
Cash at bank and in hand
- 
53,045 
261,245 
250,025 
Creditors: amounts falling due within one year
(183,448)
(146,139)
Net current assets
77,797 
103,886 
Total assets less current liabilities
308,158 
401,118 
Creditors: amounts falling due after more than one year
(105,521)
(128,924)
Provisions for liabilities
Deferred tax
(65,764)
(80,103)
Net assets
136,873 
192,091 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
136,863 
192,081 
Shareholders' funds
136,873 
192,091 
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 July 2025 and were signed on its behalf by
A Lawford Director Company Registration No. 12294398
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ARL Electrical Services Ltd Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
ARL Electrical Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 12294398. The registered office is 2 Bailey Hill, Castle Cary, Somerset, BA7 7AD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% straight line
Plant & machinery
20% straight line
Motor vehicles
25% straight line
Fixtures & fittings
25% straight line
Computer equipment
33% straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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ARL Electrical Services Ltd Notes to the Accounts for the year ended 30 November 2024
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 December 2023
28,783 
81,181 
256,801 
8,307 
11,907 
386,979 
Additions
6,566 
10,269 
38,617 
5,304 
- 
60,756 
Disposals
- 
(1,739)
(103,500)
- 
- 
(105,239)
At 30 November 2024
35,349 
89,711 
191,918 
13,611 
11,907 
342,496 
Depreciation
At 1 December 2023
4,372 
23,204 
52,442 
3,614 
6,115 
89,747 
Charge for the year
3,535 
16,737 
21,126 
2,408 
2,913 
46,719 
On disposals
- 
(1,073)
(23,258)
- 
- 
(24,331)
At 30 November 2024
7,907 
38,868 
50,310 
6,022 
9,028 
112,135 
Net book value
At 30 November 2024
27,442 
50,843 
141,608 
7,589 
2,879 
230,361 
At 30 November 2023
24,411 
57,977 
204,359 
4,693 
5,792 
297,232 
2024 
2023 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
122,301 
127,649 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
4,063 
5,306 
Trade debtors
99,190 
69,003 
Accrued income and prepayments
630 
45,069 
Other debtors
94,433 
45,602 
198,316 
164,980 
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ARL Electrical Services Ltd Notes to the Accounts for the year ended 30 November 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
39,539 
24,318 
Obligations under finance leases and hire purchase contracts
17,218 
16,959 
Trade creditors
69,785 
46,316 
Taxes and social security
26,980 
16,534 
Other creditors
26,565 
31,506 
Loans from directors
- 
383 
Accruals
3,361 
10,123 
183,448 
146,139 
The finance leases and hire purchase contracts are secured on the assets concerned.
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
33,052 
46,102 
Obligations under finance leases and hire purchase contracts
72,469 
82,822 
105,521 
128,924 
The finance leases and hire purchase contracts are secured on the assets concerned.
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
A Lawford
Short term loan
- 
47,216 
- 
47,216 
S H D Lawford
Short term loan
- 
47,216 
- 
47,216 
- 
94,432 
- 
94,432 
There are no fixed terms for repayment. Interest at the rate of 2.25% was charged on the average outstanding balance in the year.
9
Average number of employees
During the year the average number of employees was 8 (2023: 8).
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