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REGISTERED NUMBER: 04882668 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2024

for

CER Electrical Limited

| CER Electrical Limited (Registered number: 04882668) |

Contents of the Financial Statements

for the Year Ended 31 August 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| CER Electrical Limited |

Company Information

for the Year Ended 31 August 2024

| DIRECTORS: | C E Ryder

| Mrs L Ryder

| SECRETARY: | Mrs L Ryder

| REGISTERED OFFICE: | Cockersdale Works

| Whitehall Road

| Drighlington

| Bradford

| West Yorkshire

| BD11 1NQ

| REGISTERED NUMBER: | 04882668 (England and Wales)

| ACCOUNTANTS: | Frank W Dobby & Co Limited

| Chartered Certified Accountants

| 55 Fountain Street

| Morley

| Leeds

| West Yorkshire

| LS27 0AA

| CER Electrical Limited (Registered number: 04882668) |

Balance Sheet

31 August 2024

| 31.8.24 | 31.8.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 4,255 |  | 4,863 |  |

Tangible assets | 5 | 467,254 |  | 394,603 |  |

471,509 |  | 399,466 |  |

CURRENT ASSETS

Stocks | 1,570 |  | 1,610 |  |

Debtors | 6 | 1,354,238 |  | 1,658,874 |  |

Cash at bank | 1,321,410 |  | 632,049 |  |

2,677,218 |  | 2,292,533 |  |

CREDITORS

Amounts falling due within one year | 7 | 2,611,174 |  | 2,176,911 |  |

NET CURRENT ASSETS | 66,044 |  | 115,622 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 537,553 |  | 515,088 |  |

PROVISIONS FOR LIABILITIES | 109,325 |  | 89,950 |  |

NET ASSETS | 428,228 |  | 425,138 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 428,128 |  | 425,038 |  |

SHAREHOLDERS' FUNDS | 428,228 |  | 425,138 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| CER Electrical Limited (Registered number: 04882668) |

Balance Sheet - continued

31 August 2024

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 Board of Directors and authorised for issue on 9 October 2025 and were signed on its behalf by:

C E Ryder - Director

Mrs L Ryder - Director

| CER Electrical Limited (Registered number: 04882668) |

Notes to the Financial Statements

for the Year Ended 31 August 2024

1. | STATUTORY INFORMATION

| CER Electrical 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.

| Turnover

| Turnover represents amounts receivable under contracts, net of value added tax.

| Revenue from the sale of goods is recognised when goods are delivered and legal title passes.

| 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.

| Patents and licences are being amortised evenly over their estimated useful life of ten years.

| 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 | - | 15% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

| At each balance sheet date the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

| Stocks

| When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write down or loss occurs. The amount of any reversal of any write down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

| 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.

| CER Electrical Limited (Registered number: 04882668) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2024

2. | ACCOUNTING POLICIES - continued

| 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.

| Stocks and work in progress

| Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Work in progress is valued at the lower of cost and net realisable value.

| Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 13 (2023 - 12 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 September 2023

| and 31 August 2024 | 6,079 |  |

| AMORTISATION

| At 1 September 2023 | 1,216 |  |

| Charge for year | 608 |  |

| At 31 August 2024 | 1,824 |  |

| NET BOOK VALUE

| At 31 August 2024 | 4,255 |  |

| At 31 August 2023 | 4,863 |  |

| CER Electrical Limited (Registered number: 04882668) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2024

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 September 2023 | 127,039 |  | 16,068 |  | 550,013 |  | 52,008 |  | 745,128 |  |

| Additions | 119,724 |  | 23,901 |  | 48,084 |  | 11,209 |  | 202,918 |  |

| Disposals | - |  | - |  | (72,113 | ) | - |  | (72,113 | ) |

| At 31 August 2024 | 246,763 |  | 39,969 |  | 525,984 |  | 63,217 |  | 875,933 |  |

| DEPRECIATION

| At 1 September 2023 | 86,334 |  | 11,421 |  | 208,836 |  | 43,934 |  | 350,525 |  |

| Charge for year | 15,140 |  | 2,749 |  | 82,972 |  | 8,096 |  | 108,957 |  |

| Eliminated on disposal | - |  | - |  | (50,803 | ) | - |  | (50,803 | ) |

| At 31 August 2024 | 101,474 |  | 14,170 |  | 241,005 |  | 52,030 |  | 408,679 |  |

| NET BOOK VALUE

| At 31 August 2024 | 145,289 |  | 25,799 |  | 284,979 |  | 11,187 |  | 467,254 |  |

| At 31 August 2023 | 40,705 |  | 4,647 |  | 341,177 |  | 8,074 |  | 394,603 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.24 |  | 31.8.23

£ | £ |

| Trade debtors | 447,091 |  | 1,105,964 |  |

| Amounts recoverable on contract | 605,726 |  | 464,509 |  |

| Other debtors | 301,421 |  | 88,401 |  |

1,354,238 |  | 1,658,874 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.24 |  | 31.8.23

£ | £ |

| Trade creditors | 1,088,448 |  | 558,062 |  |

| Amounts owed to group undertakings | 949,487 |  | 1,499,487 |  |

| Taxation and social security | 508,349 |  | 83,284 |  |

| Other creditors | 64,890 |  | 36,078 |  |

2,611,174 |  | 2,176,911 |  |

8. | SECURED DEBTS

| The company's overdraft facility is secured in full, with personal guarantees provided by the directors Mr C and Mrs L Ryder, which are limited to the extent of the maximum facility provided.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.8.24 |  | 31.8.23

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| CER Electrical Limited (Registered number: 04882668) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2024

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The directors provided an interest free loan to the company.

| Amount due to the related party as at 31st August 2024 was £1,770 and in 2023 the balance due to the related party was £992.