A W Electrical Contractors Limited

Registered number

05847259

Filleted Accounts

30 June 2025

A W Electrical Contractors Limited
Registered number: 05847259
Balance Sheet
as at 30 June 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		6,601			7,332

Current assets
Stocks		200			200
Debtors	4	3,566			24,039
Cash at bank and in hand		13,238			5
		17,004			24,244

Creditors: amounts falling due within one year	5	(20,062)			(25,952)

Net current liabilities			(3,058)			(1,708)

Total assets less current liabilities			3,543			5,624

Creditors: amounts falling due after more than one year	6		(1,434)			(3,882)

Provisions for liabilities			(1,254)			(1,393)

Net assets			855			349

Capital and reserves
Called up share capital			1			1
Profit and loss account			854			348

Shareholder's funds			855			349

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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 and delivered in accordance with the special provisions applicable to companies subject to the small companies' regime. The statement of income and retained earnings has not been delivered to the Registrar of Companies.



……………………………………
A Williams
Director
Approved by the board on 28 August 2025

A W Electrical Contractors Limited
Notes to the Accounts
for the year ended 30 June 2025


1	Accounting policies

	The principal accounting policies adopted in the preparation of the accounts are set out below; they have remained unchanged from the previous period and have been consistently applied:

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland, Section 1A (small entities). There have been no material departures from that standard.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and VAT. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulated depreciation and impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			10% on reducing balance
	Motor vehicles			10% on reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the 'first in first out' method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Government-backed loans
	Government-backed loans provided in response to COVID-19 are initially recognised at transaction price and subsequently measured at amortised cost determined using the effective interest method. Loan interest paid by Government, in accordance with the terms of these loans, is included in the accounts as interest payable and as government grants received.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1.00		1.00


3	Tangible fixed assets
				Plant and machinery		Motor vehicles		Total
£					£		£
	Cost
	At 1 July 2024			2,238		13,059		15,297
	At 30 June 2025			2,238		13,059		15,297

	Depreciation
	At 1 July 2024			1,846		6,119		7,965
	Charge for the year			37		694		731
	At 30 June 2025			1,883		6,813		8,696

	Net book value
	At 30 June 2025			355		6,246		6,601
	At 30 June 2024			392		6,940		7,332


4	Debtors					2025		2024
£							£

	Trade debtors					480		480
	Other debtors					3,086		23,559
						3,566		24,039


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					3,441		9,279
	Trade creditors					740		794
	Taxation and social security costs					9,098		14,014
	Other creditors					6,783		1,865
						20,062		25,952


6	Creditors: amounts falling due after more than one year					2025		2024
£							£

	Bank loans					1,434		3,882


7	Loans to directors
	During the year the company made advances to directors. No interest was paid on these amounts, and no significant conditions were stipulated. These advances, together with amounts repaid, are set out below:	B/fwd	Paid		Repaid		C/fwd
£			£		£		£

	Total loans to director	14,966		41,425		(61,308)		(4,917)

	The above amounts include individually material advances of £5,000.00 and £9,950, together with individually material repayments of £4,500, £15,000, £15,000, £5,500, £5,500, £5,500 and £5,500. The maximum balance during the year was £20,736.

8	Other information

	A W Electrical Contractors Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Ralls House, Parklands Business Park, Forest Road, Denmead, Waterlooville, Hants, PO7 6XP.