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Company Registration No. 03477033 (England and Wales)
H E Electronics Limited Unaudited accounts for the year ended 31 May 2025
H E Electronics Limited Unaudited accounts Contents
Page
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H E Electronics Limited Company Information for the year ended 31 May 2025
Directors
K Legg C Mullins
Company Number
03477033 (England and Wales)
Registered Office
18 COBHAM ROAD FERNDOWN INDUSTRIAL ESTATE WIMBORNE DORSET BH21 7PG
Accountants
Philip Richardson 2 West Moors Road Three Legged Cross Wimborne Dorset BH21 6QP
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H E Electronics Limited Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
30,685 
36,338 
Current assets
Inventories
273,426 
227,397 
Debtors
406,390 
241,853 
Cash at bank and in hand
2,851,961 
2,054,829 
3,531,777 
2,524,079 
Creditors: amounts falling due within one year
(355,548)
(265,933)
Net current assets
3,176,229 
2,258,146 
Net assets
3,206,914 
2,294,484 
Capital and reserves
Called up share capital
50 
50 
Share premium
54,950 
54,950 
Capital redemption reserve
(450,000)
(450,000)
Profit and loss account
3,601,914 
2,689,484 
Shareholders' funds
3,206,914 
2,294,484 
For the year ending 31 May 2025 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 22 August 2025 and were signed on its behalf by
C Mullins Director Company Registration No. 03477033
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H E Electronics Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
H E Electronics Limited is a private company, limited by shares, registered in England and Wales, registration number 03477033. The registered office is 18 COBHAM ROAD, FERNDOWN INDUSTRIAL ESTATE, WIMBORNE, DORSET, BH21 7PG.
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:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
33% reducing balance
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.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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H E Electronics Limited Notes to the Accounts for the year ended 31 May 2025
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2024
87,799 
10,779 
27,026 
125,604 
Additions
- 
- 
2,587 
2,587 
At 31 May 2025
87,799 
10,779 
29,613 
128,191 
Depreciation
At 1 June 2024
56,136 
9,873 
23,257 
89,266 
Charge for the year
6,337 
226 
1,677 
8,240 
At 31 May 2025
62,473 
10,099 
24,934 
97,506 
Net book value
At 31 May 2025
25,326 
680 
4,679 
30,685 
At 31 May 2024
31,663 
906 
3,769 
36,338 
5
Inventories
2025 
2024 
£ 
£ 
Work in progress
272,401 
226,372 
Finished goods
1,025 
1,025 
273,426 
227,397 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
181,390 
241,853 
Amounts falling due after more than one year
Other debtors
225,000 
- 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
90,859 
39,278 
Trade creditors
188,103 
139,614 
Taxes and social security
63,612 
80,451 
Other creditors
11,874 
5,490 
Accruals
1,100 
1,100 
355,548 
265,933 
8
Average number of employees
During the year the average number of employees was 14 (2024: 13).
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