IRIS Accounts Production v25.2.0.378 02263097 Board of Directors Board of Directors 1.7.24 30.6.25 30.6.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02263097 2024-06-30 02263097 2025-06-30 02263097 2024-07-01 2025-06-30 02263097 2023-06-30 02263097 2023-07-01 2024-06-30 02263097 2024-06-30 02263097 ns15:EnglandWales 2024-07-01 2025-06-30 02263097 ns14:PoundSterling 2024-07-01 2025-06-30 02263097 ns10:Director1 2024-07-01 2025-06-30 02263097 ns10:Director2 2024-07-01 2025-06-30 02263097 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 02263097 ns10:SmallEntities 2024-07-01 2025-06-30 02263097 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 02263097 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 02263097 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 02263097 ns10:FullAccounts 2024-07-01 2025-06-30 02263097 ns10:OrdinaryShareClass1 2024-07-01 2025-06-30 02263097 ns10:CompanySecretary1 2024-07-01 2025-06-30 02263097 ns10:RegisteredOffice 2024-07-01 2025-06-30 02263097 ns5:CurrentFinancialInstruments 2025-06-30 02263097 ns5:CurrentFinancialInstruments 2024-06-30 02263097 ns5:Non-currentFinancialInstruments 2025-06-30 02263097 ns5:Non-currentFinancialInstruments 2024-06-30 02263097 ns5:ShareCapital 2025-06-30 02263097 ns5:ShareCapital 2024-06-30 02263097 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 02263097 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 02263097 ns5:PlantMachinery 2024-07-01 2025-06-30 02263097 ns5:FurnitureFittings 2024-07-01 2025-06-30 02263097 ns5:PlantMachinery 2024-06-30 02263097 ns5:FurnitureFittings 2024-06-30 02263097 ns5:ComputerEquipment 2024-06-30 02263097 ns5:ComputerEquipment 2024-07-01 2025-06-30 02263097 ns5:PlantMachinery 2025-06-30 02263097 ns5:FurnitureFittings 2025-06-30 02263097 ns5:ComputerEquipment 2025-06-30 02263097 ns5:PlantMachinery 2024-06-30 02263097 ns5:FurnitureFittings 2024-06-30 02263097 ns5:ComputerEquipment 2024-06-30 02263097 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 02263097 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 02263097 ns5:WithinOneYear 2025-06-30 02263097 ns5:WithinOneYear 2024-06-30 02263097 ns5:BetweenOneFiveYears 2025-06-30 02263097 ns5:BetweenOneFiveYears 2024-06-30 02263097 ns5:AllPeriods 2025-06-30 02263097 ns5:AllPeriods 2024-06-30 02263097 ns5:AcceleratedTaxDepreciationDeferredTax 2025-06-30 02263097 ns5:AcceleratedTaxDepreciationDeferredTax 2024-06-30 02263097 ns5:DeferredTaxation 2024-06-30 02263097 ns5:DeferredTaxation 2024-07-01 2025-06-30 02263097 ns5:DeferredTaxation 2025-06-30 02263097 ns10:OrdinaryShareClass1 2025-06-30 02263097 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 02263097 ns5:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 02263097 1 ns10:Director1 2024-06-30 02263097 1 ns10:Director1 2023-06-30 02263097 1 ns10:Director1 2024-07-01 2025-06-30 02263097 1 ns10:Director1 2023-07-01 2024-06-30 02263097 1 ns10:Director1 2025-06-30 02263097 1 ns10:Director1 2024-06-30 02263097 ns10:Director2 2 2024-06-30 02263097 ns10:Director2 2 2023-06-30 02263097 ns10:Director2 2 2024-07-01 2025-06-30 02263097 ns10:Director2 2 2023-07-01 2024-06-30 02263097 ns10:Director2 2 2025-06-30 02263097 ns10:Director2 2 2024-06-30

REGISTERED NUMBER: 02263097 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

C.A.G. ELECTRICAL CONTRACTORS LIMITED

C.A.G. ELECTRICAL CONTRACTORS LIMITED (REGISTERED NUMBER: 02263097) |

Contents of the Financial Statements

for the year ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| C.A.G. ELECTRICAL CONTRACTORS LIMITED |

Company Information

for the year ended 30 June 2025

| Directors: | G A Dear

| C A Ward

| Secretary: | G A Dear

| Registered office: | 3rd Floor

| 86-90 Paul Street

| London

| EC2A 4NE

| Registered number: | 02263097 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| Broadwalk House, 5th Floor

| 5 Appold Street

| Broadgate

| London

| EC2A 2AG

C.A.G. ELECTRICAL CONTRACTORS LIMITED (REGISTERED NUMBER: 02263097) |

Balance Sheet

30 June 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

Fixed assets

Tangible assets | 4 | 8,055 |  | 11,080 |  |

Current assets

Stocks | 1,213,019 |  | 1,255,372 |  |

Debtors | 5 | 703,081 |  | 1,469,260 |  |

Cash at bank | 133,468 |  | 242,462 |  |

2,049,568 |  | 2,967,094 |  |

Creditors

Amounts falling due within one year | 6 | 1,389,132 |  | 2,400,154 |  |

Net current assets | 660,436 |  | 566,940 |  |

Total assets less current liabilities | 668,491 |  | 578,020 |  |

Creditors

Amounts falling due after more than one year | 7 | (175,902 | ) | (246,926 | ) |

Provisions for liabilities | 9 | (1,975 | ) | (2,002 | ) |

Net assets | 490,614 |  | 329,092 |  |

Capital and reserves

Called up share capital | 10 | 2,000 |  | 2,000 |  |

Retained earnings | 11 | 488,614 |  | 327,092 |  |

Shareholders' funds | 490,614 |  | 329,092 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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.

C.A.G. ELECTRICAL CONTRACTORS LIMITED (REGISTERED NUMBER: 02263097) |

Balance Sheet - continued

30 June 2025

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2025 and were signed on its behalf by:

G A Dear - Director

C A Ward - Director

C.A.G. ELECTRICAL CONTRACTORS LIMITED (REGISTERED NUMBER: 02263097) |

Notes to the Financial Statements

for the year ended 30 June 2025

1. | Statutory information

| C.a.g. 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.

| The company's functional and presentational currency is GBP.

| Going concern

| The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

| Key source of estimation, uncertainty and judgement

| The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

| There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.

| There is estimation uncertainty in calculating deferred tax. A full line by line review of deferred tax is carried out by management regularly. Whilst every attempt is made to ensure that the deferred tax is as accurate as possible, there remains a risk that the provisions do not match the actual tax liability when asset is disposed of.

| There is estimation uncertainty in calculating bad debt provisions. A full line by line review of trade debtors is carried out at the end of each month. Whilst every attempt is made to ensure that the bad debt provisions are as accurate as possible, there remains a risk that the provisions do not match the level of debts which ultimately prove to be uncollectable.

| Turnover

| Turnover represents net invoiced provision of services, excluding value added tax. Turnover is recognised as contracts progress, according to their stage of completion.

| 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

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

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the asset capable of operating as intended. The carrying values of tangible fixed assets are reviewed for impairment when events or changes indicate the carrying value may not be recoverable.

| Stocks

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

C.A.G. ELECTRICAL CONTRACTORS LIMITED (REGISTERED NUMBER: 02263097) |

Notes to the Financial Statements - continued

for the year ended 30 June 2025

2. | Accounting policies - continued

| Financial instruments

| Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

| Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

| Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

| Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| 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 8 (2024 - 13 ) .

C.A.G. ELECTRICAL CONTRACTORS LIMITED (REGISTERED NUMBER: 02263097) |

Notes to the Financial Statements - continued

for the year ended 30 June 2025

4. | Tangible fixed assets

Fixtures |

Plant and | and | Computer |

machinery | fittings | equipment | Totals |

| £ | £ | £ | £

| Cost

| At 1 July 2024 | 22,568 |  | 64,317 |  | 106,131 |  | 193,016 |  |

| Disposals | - |  | (58,543 | ) | (47,105 | ) | (105,648 | ) |

| At 30 June 2025 | 22,568 |  | 5,774 |  | 59,026 |  | 87,368 |  |

| Depreciation

| At 1 July 2024 | 22,568 |  | 63,523 |  | 95,845 |  | 181,936 |  |

| Charge for year | - |  | 144 |  | 2,541 |  | 2,685 |  |

| Eliminated on disposal | - |  | (58,324 | ) | (46,984 | ) | (105,308 | ) |

| At 30 June 2025 | 22,568 |  | 5,343 |  | 51,402 |  | 79,313 |  |

| Net book value

| At 30 June 2025 | - |  | 431 |  | 7,624 |  | 8,055 |  |

| At 30 June 2024 | - |  | 794 |  | 10,286 |  | 11,080 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Trade debtors | 102,874 |  | 235,944 |  |

| Other debtors | 600,207 |  | 1,233,316 |  |

703,081 |  | 1,469,260 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 229,954 |  | 151,909 |  |

| Trade creditors | 878,661 |  | 1,738,692 |  |

| Taxation and social security | 6,460 |  | 65,444 |  |

| Other creditors | 274,057 |  | 444,109 |  |

1,389,132 |  | 2,400,154 |  |

7. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

| £ | £

| Bank loans | 175,902 |  | 246,926 |  |

8. | Leasing agreements

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

| £ | £

| Within one year | 17,278 |  | 22,292 |  |

| Between one and five years | 4,191 |  | 21,470 |  |

21,469 |  | 43,762 |  |

C.A.G. ELECTRICAL CONTRACTORS LIMITED (REGISTERED NUMBER: 02263097) |

Notes to the Financial Statements - continued

for the year ended 30 June 2025

9. | Provisions for liabilities

2025 | 2024 |

| £ | £

| Deferred tax

| Accelerated capital allowances | 1,975 |  | 2,002 |  |

Deferred tax |

| £

| Balance at 1 July 2024 | 2,002 |  |

| Provided during year | (27 | ) |

| Accelerated capital allowances |

| Balance at 30 June 2025 | 1,975 |  |

10. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 2,000 | Ordinary | £1 | 2,000 |  | 2,000 |  |

11. | Reserves

Retained |

earnings |

| £

| At 1 July 2024 | 327,092 |  |

| Profit for the year | 303,522 |  |

| Dividends | (142,000 | ) |

| At 30 June 2025 | 488,614 |  |

12. | Directors' advances, credits and guarantees

| The following advances and credits to directors subsisted during the years ended 30 June 2025 and 30 June 2024:

2025 | 2024 |

| £ | £

| G A Dear

| Balance outstanding at start of year | (398 | ) | (1,804 | ) |

| Amounts advanced | 39,027 |  | 43,406 |  |

| Amounts repaid | (39,000 | ) | (42,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (371 | ) | (398 | ) |

| C A Ward

| Balance outstanding at start of year | (84,144 | ) | (86,123 | ) |

| Amounts advanced | 55,061 |  | 43,979 |  |

| Amounts repaid | (41,200 | ) | (42,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (70,283 | ) | (84,144 | ) |

C.A.G. ELECTRICAL CONTRACTORS LIMITED (REGISTERED NUMBER: 02263097) |

Notes to the Financial Statements - continued

for the year ended 30 June 2025

12. | Directors' advances, credits and guarantees - continued

| Included within the loan balance owed to C A Ward is £50,000 (2024: £50,000) attracting interest at a rate of 10% per annum until repaid.

| The remaining balance is interest free and repayable on demand.