A & D Electrical Services (Herts) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10798818

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,226		16,892

			8,226		16,892
CURRENT ASSETS
Debtors	5	27,487		29,905
Cash at bank and in hand		11,722		259

		39,209		30,164
Creditors: Amounts Falling Due Within One Year	6	(38,724 )		(32,254 )

NET CURRENT ASSETS (LIABILITIES)			485		(2,090 )

TOTAL ASSETS LESS CURRENT LIABILITIES			8,711		14,802

Creditors: Amounts Falling Due After More Than One Year	7		(6,641 )		(8,602 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,056 )		(4,223 )

NET ASSETS			14		1,977

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			13		1,976

SHAREHOLDERS' FUNDS			14		1,977

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A & D Electrical Services (Herts) Limited

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrew Kent

Director

14 October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

A & D Electrical Services (Herts) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10798818 . The registered office is 190 Mildmay Road, Stevenage, SG1 5SZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% on cost
Computer Equipment	15% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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A & D Electrical Services (Herts) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 4)

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 July 2024	44,248	1,397	45,645
Disposals	(3,500 )	-	(3,500 )

As at 30 June 2025	40,748	1,397	42,145

Depreciation
As at 1 July 2024	27,732	1,021	28,753
Provided during the period	7,217	166	7,383
Disposals	(2,217 )	-	(2,217 )

As at 30 June 2025	32,732	1,187	33,919

Net Book Value
As at 30 June 2025	8,016	210	8,226

As at 1 July 2024	16,516	376	16,892

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,722	8,216
Other debtors	24,765	21,689

	27,487	29,905

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	3,652	3,652
Trade creditors	-	593
Bank loans and overdrafts	1,231	3,731
Other creditors	2,472	7,304
Taxation and social security	31,369	16,974

	38,724	32,254

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A & D Electrical Services (Herts) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	1,512	5,164
Bank loans	5,129	3,438

	6,641	8,602

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,652	3,652
Later than one year and not later than five years	1,512	5,164

	5,164	8,816

	5,164	8,816

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 July 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 June 2025
	£	£	£	£	£
Mr Andrew Kent	9,844	11,383	9,844	-	11,383
Mr Daniel Cooper	11,844	13,382	11,844	-	13,382

The above loan is unsecured, interest free and repayable on demand.

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