Company registration number 02683449 (England and Wales)
STANTECH ELECTRICAL SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
STANTECH ELECTRICAL SERVICES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 9
STANTECH ELECTRICAL SERVICES LIMITED
BALANCE SHEET
AS AT 31 JANUARY 2025
31 January 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
450,674
381,851
Current assets
Stocks
20,184
33,392
Debtors
5
492,737
471,900
Cash at bank and in hand
396,016
380,924
908,937
886,216
Creditors: amounts falling due within one year
6
(219,824)
(204,835)
Net current assets
689,113
681,381
Total assets less current liabilities
1,139,787
1,063,232
Creditors: amounts falling due after more than one year
7
(236,190)
(253,848)
Provisions for liabilities
(42,282)
(25,076)
Net assets
861,315
784,308
Capital and reserves
Called up share capital
10,000
10,000
Profit and loss reserves
851,315
774,308
Total equity
861,315
784,308
STANTECH ELECTRICAL SERVICES LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2025
31 January 2025
- 2 -

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 20 October 2025 and are signed on its behalf by:
Mr I Hughes
Director
Company registration number 02683449 (England and Wales)
STANTECH ELECTRICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 3 -
1
Accounting policies
Company information

Stantech Electrical Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5 Fairy Road, Wrexham, LL13 7PT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not depreciated
Plant and equipment
15% Reducing balance
Computers
33% Straight line
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

STANTECH ELECTRICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 4 -
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

STANTECH ELECTRICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 5 -
1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

STANTECH ELECTRICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 6 -

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

As lessor

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

1.12
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
19
18
STANTECH ELECTRICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 7 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 February 2024
281,546
175,311
456,857
Additions
-
0
98,242
98,242
At 31 January 2025
281,546
273,553
555,099
Depreciation and impairment
At 1 February 2024
-
0
75,006
75,006
Depreciation charged in the year
-
0
29,419
29,419
At 31 January 2025
-
0
104,425
104,425
Carrying amount
At 31 January 2025
281,546
169,128
450,674
At 31 January 2024
281,546
100,305
381,851
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
163,458
249,332
Amounts owed by group undertakings
300,808
219,568
Other debtors
28,471
3,000
492,737
471,900
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,247
9,549
Trade creditors
40,330
74,518
Taxation and social security
128,256
74,737
Other creditors
40,991
46,031
219,824
204,835
STANTECH ELECTRICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
6
Creditors: amounts falling due within one year
(Continued)
- 8 -

There is a debenture registered against the company, created 6 September 2002, held by HSBC UK Bank plc, with fixed and floating charges against all assets of the company.

There is a debenture registered against the company, created 2 March 2021, held by DBW Investments (3) Limited, with fixed and floating charges against all other freehold and leasehold property now or in the future belonging to the company together with all buildings, trade and other fixtures, fixed plant and machinery of the company from time to time on such property and; all patents, copyrights, marks, service marks, designs and other intellectual property rights (including without limitation business names, know-how, formulae, inventions, confidential information, trade secrets, computer software, programs and systems), claims and all fees, royalties and other rights of every kind deriving from such intellectual property now or in the future belonging to the company.

Hire purchase liability at 31 January 202 5 totals £19,379 a nd is secured on the assets to which it relates.

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
224,312
234,469
Other creditors
11,878
19,379
236,190
253,848
Creditors which fall due after five years are payable as follows:
Payable by instalments
174,775
188,590
8
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

Management charges and dividends
Provision of funds
2025
2024
2025
2024
£
£
£
£
Entities with control, joint control or significant influence over the company
198,000
198,000
279,240
330,148
Entities with common control
10,000
-
-
-

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Entities with control, joint control or significant influence over the company
300,808
219,568
STANTECH ELECTRICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 9 -
9
Parent company

The parent company is Green Planet Engineering Services Limited, a company registered in England & Wales. The registered office address is Unit 8 Redwither Road, Wrexham Industrial Estate, Wrexham, Wales, LL13 9RD.

2025-01-31 2024-02-01 false false false 20 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr I Hughes Mr G E Munsey 02683449 2024-02-01 2025-01-31 02683449 2025-01-31 02683449 2024-01-31 02683449 core:LandBuildings 2025-01-31 02683449 core:OtherPropertyPlantEquipment 2025-01-31 02683449 core:LandBuildings 2024-01-31 02683449 core:OtherPropertyPlantEquipment 2024-01-31 02683449 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 02683449 core:CurrentFinancialInstruments core:WithinOneYear 2024-01-31 02683449 core:ShareCapital 2025-01-31 02683449 core:ShareCapital 2024-01-31 02683449 core:RetainedEarningsAccumulatedLosses 2025-01-31 02683449 core:RetainedEarningsAccumulatedLosses 2024-01-31 02683449 bus:Director1 2024-02-01 2025-01-31 02683449 core:LandBuildings core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 02683449 core:PlantMachinery 2024-02-01 2025-01-31 02683449 core:ComputerEquipment 2024-02-01 2025-01-31 02683449 core:MotorVehicles 2024-02-01 2025-01-31 02683449 2023-02-01 2024-01-31 02683449 core:LandBuildings 2024-01-31 02683449 core:OtherPropertyPlantEquipment 2024-01-31 02683449 2024-01-31 02683449 core:LandBuildings 2024-02-01 2025-01-31 02683449 core:OtherPropertyPlantEquipment 2024-02-01 2025-01-31 02683449 core:CurrentFinancialInstruments 2025-01-31 02683449 core:CurrentFinancialInstruments 2024-01-31 02683449 core:WithinOneYear 2025-01-31 02683449 core:WithinOneYear 2024-01-31 02683449 core:Non-currentFinancialInstruments 2025-01-31 02683449 core:Non-currentFinancialInstruments 2024-01-31 02683449 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 02683449 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 02683449 bus:FRS102 2024-02-01 2025-01-31 02683449 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 02683449 bus:Director2 2024-02-01 2025-01-31 02683449 bus:FullAccounts 2024-02-01 2025-01-31 xbrli:pure xbrli:shares iso4217:GBP