REGISTERED NUMBER: 05399678 (England and Wales)

N A Dudley Electrical Contractors

Limited

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr N A Dudley

REGISTERED OFFICE:

3 - 5 London Road

Rainham

Gillingham

Kent

ME8 7RG

BUSINESS ADDRESS:

1 Tonford Lane

Canterbury

Kent

CT1 3XU

REGISTERED NUMBER:

05399678 (England and Wales)

ACCOUNTANTS:

Aggarwal & Co

Chartered Accountants

5 London Road

Rainham

Gillingham

Kent

ME8 7RG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

9,661

11,660

Investments

6

11,074

-

20,735

11,660

CURRENT ASSETS

Debtors

7

18,986

29,684

Cash at bank

17,980

89,867

36,966

119,551

CREDITORS

Amounts falling due within one year

8

47,333

90,051

NET CURRENT (LIABILITIES)/ASSETS

(10,367

)

29,500

TOTAL ASSETS LESS CURRENT LIABILITIES

10,368

41,160

PROVISIONS FOR LIABILITIES

-

1,518

NET ASSETS

10,368

39,642

CAPITAL AND RESERVES

Called up share capital

6

6

Retained earnings

10,362

39,636

SHAREHOLDERS' FUNDS

10,368

39,642

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 3 September 2025 and were signed by:

Mr N A Dudley - Director

1.	STATUTORY INFORMATION

N A Dudley Electrical Contractors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Income recognition

Income represents the fair value of consideration received or receivable derived from the provision of goods and services to customers during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Financial instruments

The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties. Basic financial instruments are recognised at amortised cost, with changes recognised in the income statement.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

30,000

AMORTISATION

At 1 April 2024

and 31 March 2025

30,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

55,682

Additions

1,103

At 31 March 2025

56,785

DEPRECIATION

At 1 April 2024

44,022

Charge for year

3,102

At 31 March 2025

47,124

NET BOOK VALUE

At 31 March 2025

9,661

At 31 March 2024

11,660

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

Additions

29,419

Revaluations

(18,345

)

At 31 March 2025

11,074

NET BOOK VALUE

At 31 March 2025

11,074

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2025

11,074

Fixed asset investments are valued at market value.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

14,980

12,725

Amounts owed by associates

745

745

Other debtors

3,261

16,214

18,986

29,684

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,290

132

Taxation and social security

195

4,275

Other creditors

44,848

85,644

47,333

90,051