MANN ELECTRICAL LTD

MANN ELECTRICAL LTD

Statement of Financial Position

As at 31 May 2025

	£	2025 £	£	2024 £
Fixed assets		5,247		5,583
Current assets	5,366		15,691
Creditors: amount falling due within one year	(8,175)		(5,846)
Net current assets/(liabilities)		(2,809)		9,845
Total assets less current liabilities		2,438		15,428
Net assets/(liabilities)		2,438		15,428


Capital and reserves		2,438		15,428

For the year ended 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 of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:

----------------------------------
Anthony Alexander Mann
Director

Date approved: 17 September 2025

MANN ELECTRICAL LTD

Notes to the Accounts

For the year ended 31 May 2025

Statutory Information

MANN ELECTRICAL LTD is a private limited company, limited by shares, domiciled in Scotland, registration number SC733444, registration address Marsail House, Weydale, Thurso, KW14 8YJ, United Kingdom.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	20 % Reducing Balance
Computer Equipment	20 % Reducing Balance

Tangible fixed assets

Cost or Valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 June 2024	6,979	-	6,979
Additions	-	976	976
At 31 May 2025	6,979	976	7,955
Depreciation
At 01 June 2024	1,396	-	1,396
Charge for year	1,117	195	1,312
At 31 May 2025	2,513	195	2,708
Net book values
Closing balance as at 31 May 2025	4,466	781	5,247
Opening balance as at 01 June 2024	5,583	-	5,583

3.	Average number of employees Average number of employees during the year was 1 (2024: 1).