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Company Registration No. 05358749 (England and Wales)
W S Electrical Solutions Limited Unaudited accounts for the year ended 30 April 2025
W S Electrical Solutions Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
W S Electrical Solutions Limited Company Information for the year ended 30 April 2025
Directors
Mr Jonathan Ward Mr Michael Swift
Company Number
05358749 (England and Wales)
Registered Office
Unit A, Fox Way Trinity Business Park Wakefield West Yorkshire WF2 8EE England
Accountants
Business Works UK Ltd 4 Lidgett Lane Garforth Leeds West Yorkshire LS25 1EQ
- 3 -
W S Electrical Solutions Limited Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
20,603
22,954
Tangible assets
5
144,007
168,397
164,610
191,351
Current assets
Debtors
6
650,143
973,393
Cash at bank and in hand
916,341
382,682
1,566,484
1,356,075
Creditors: amounts falling due within one year
7
(958,342)
(879,371)
Net current assets
608,142
476,704
Total assets less current liabilities
772,752
668,055
Provisions for liabilities
Deferred tax
8
(41,153)
(47,838)
Net assets
731,599
620,217
Capital and reserves
Called up share capital
9
100
100
Profit and loss account
731,499
620,117
Shareholders' funds
731,599
620,217
For the year ending 30 April 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
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
Mr Michael Swift Director Company Registration No. 05358749
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W S Electrical Solutions Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
W S Electrical Solutions Limited is a private company, limited by shares, registered in England and Wales, registration number 05358749. The registered office is Unit A, Fox Way, Trinity Business Park, Wakefield, West Yorkshire, WF2 8EE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance
Fixtures & fittings
15% reducing balance
Computer equipment
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
- 5 -
W S Electrical Solutions Limited Notes to the Accounts for the year ended 30 April 2025
4
Intangible fixed assets
Other
£
Cost
At 1 May 2024
25,305
At 30 April 2025
25,305
Amortisation
At 1 May 2024
2,351
Charge for the year
2,351
At 30 April 2025
4,702
Net book value
At 30 April 2025
20,603
At 30 April 2024
22,954
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 May 2024
46,303
148,518
15,121
31,262
241,204
Additions
8,857
-
-
8,615
17,472
At 30 April 2025
55,160
148,518
15,121
39,877
258,676
Depreciation
At 1 May 2024
18,168
35,414
6,065
13,160
72,807
Charge for the year
1,136
28,276
1,358
11,092
41,862
At 30 April 2025
19,304
63,690
7,423
24,252
114,669
Net book value
At 30 April 2025
35,856
84,828
7,698
15,625
144,007
At 30 April 2024
28,135
113,104
9,056
18,102
168,397
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
-
36,033
Trade debtors
615,439
903,794
Accrued income and prepayments
34,704
33,566
650,143
973,393
- 6 -
W S Electrical Solutions Limited Notes to the Accounts for the year ended 30 April 2025
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
58,880
-
Trade creditors
490,815
644,520
Taxes and social security
191,753
95,464
Other creditors
51,930
56,545
Loans from directors
884
884
Accruals
2,237
2,093
Deferred income
161,843
79,865
958,342
879,371
8
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
41,153
47,838
2025
2024
£
£
Provision at start of year
47,838
11,405
(Credited)/charged to the profit and loss account
(6,685)
36,433
Provision at end of year
41,153
47,838
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
10
Transactions with related parties
The company is controlled by Mr J Ward, Mrs E Ward, Mr M Swift and Ms S Raper, directors and shareholders of the company. The balance owed to the directors as at 30th April 2025 was £884 (2024 - £884).
11
Average number of employees
During the year the average number of employees was 20 (2024: 16).
- 7 -