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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
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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
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W S Electrical Solutions Limited Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
20,603 
22,954 
Tangible assets
144,007 
168,397 
164,610 
191,351 
Current assets
Debtors
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
(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
(41,153)
(47,838)
Net assets
731,599 
620,217 
Capital and reserves
Called up share capital
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.
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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 
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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).
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