REGISTERED NUMBER: 09480386

Unaudited Financial Statements for the Year Ended 31 March 2025

for

All Electrical Training Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

CC Harris

REGISTERED OFFICE:

Harris House

Elizabeth Way

The Pinnacles

Harlow

Essex

CM19 5AN

REGISTERED NUMBER:

09480386

ACCOUNTANTS:

Lawrence & Company

Chartered Certified Accountants

26 Bell Street

Sawbridgeworth

Hertfordshire

CM21 9AN

FIXED ASSETS

Tangible assets

4

28,370

53,885

CURRENT ASSETS

Debtors

5

73,863

85,576

Cash at bank

278,950

265,232

352,813

350,808

CREDITORS

Amounts falling due within one year

6

72,513

95,277

NET CURRENT ASSETS

280,300

255,531

TOTAL ASSETS LESS CURRENT LIABILITIES

308,670

309,416

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

7

308,569

309,315

SHAREHOLDERS' FUNDS

308,670

309,416

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 30 May 2025 and were signed by:

CC Harris - Director

1.	STATUTORY INFORMATION

All Electrical Training Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

37,875

26,281

33,842

97,998

Additions

1,612

-

2,039

3,651

Disposals

-

(26,281

)

-

(26,281

)

At 31 March 2025

39,487

-

35,881

75,368

DEPRECIATION

At 1 April 2024

17,734

6,570

19,809

44,113

Charge for year

5,438

-

4,017

9,455

Eliminated on disposal

-

(6,570

)

-

(6,570

)

At 31 March 2025

23,172

-

23,826

46,998

NET BOOK VALUE

At 31 March 2025

16,315

-

12,055

28,370

At 31 March 2024

20,141

19,711

14,033

53,885

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

73,863

85,120

VAT

-

456

73,863

85,576

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

17,808

37,997

Amounts owed to participating interests

14,750

14,750

Tax

34,298

25,765

Social security and other taxes

2,454

6,499

Other creditors

1,116

8,535

Directors' current accounts

587

281

Accrued expenses

1,500

1,450

72,513

95,277

7.

RESERVES

Retained

earnings

£

At 1 April 2024

309,315

Profit for the year

50,254

Dividends

(51,000

)

At 31 March 2025

308,569

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

CC Harris

Balance outstanding at start of year

(281

)

(374

)

Amounts advanced

(51,496

)

(100,661

)

Amounts repaid

51,190

100,754

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(587

)

(281

)

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £38,250 (2024 - £70,500) were paid to the director .

Along with many company's of similar size and nature it operates a directors loan account to facilitate some of the its financial transactions, the movements in the account are summarised above.