REGISTERED NUMBER: 11146091 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

DAL Electrical Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Leigh

J E Leigh

REGISTERED OFFICE:

1st Floor

Limosa House

Tan House Lane

Widnes

Cheshire

WA8 0RR

REGISTERED NUMBER:

11146091 (England and Wales)

ACCOUNTANTS:

Emmerson Accountancy Ltd

Atlantic Business Centre

Atlantic Street

Altrincham

Cheshire

WA14 5NQ

FIXED ASSETS

Tangible assets

4

13,231

7,537

CURRENT ASSETS

Debtors

5

652,547

1,157,349

Cash at bank

487,642

250,583

1,140,189

1,407,932

CREDITORS

Amounts falling due within one year

6

825,208

957,535

NET CURRENT ASSETS

314,981

450,397

TOTAL ASSETS LESS CURRENT LIABILITIES

328,212

457,934

CREDITORS

Amounts falling due after more than one year

7

17,443

77,194

NET ASSETS

310,769

380,740

CAPITAL AND RESERVES

Called up share capital

8

99

99

Retained earnings

9

310,670

380,641

SHAREHOLDERS' FUNDS

310,769

380,740

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

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 13 October 2025 and were signed on its behalf by:

A Leigh - Director

1.	STATUTORY INFORMATION

DAL Electrical Services Ltd 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2024

3,527

656

3,240

7,583

15,006

Additions

-

4,430

-

4,850

9,280

At 31 January 2025

3,527

5,086

3,240

12,433

24,286

DEPRECIATION

At 1 February 2024

2,106

314

2,663

2,386

7,469

Charge for year

213

716

145

2,512

3,586

At 31 January 2025

2,319

1,030

2,808

4,898

11,055

NET BOOK VALUE

At 31 January 2025

1,208

4,056

432

7,535

13,231

At 31 January 2024

1,421

342

577

5,197

7,537

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

608,117

1,157,349

Reactive DM ltd loan

945

-

Loan to David Leigh

4,999

-

Infitex Ltd loan

38,486

-

652,547

1,157,349

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade creditors

506,965

684,432

Tax

151,530

150,226

Social security and other taxes

52,574

25,037

VAT

37,982

46,768

Other creditors

73,589

44,613

Accrued expenses

2,568

6,459

825,208

957,535

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans - 2-5 years

17,443

27,193

Other loans - 1-2 years

-

50,001

17,443

77,194

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

£

100

Ordinary

1

98

98

1

Ordinary A

£1

1

1

99

99

9.

RESERVES

Retained

earnings

£

At 1 February 2024

380,641

Profit for the year

321,393

Dividends

(391,364

)

At 31 January 2025

310,670