GR Electrical NW Ltd

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

Registered number: 09101467

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		20,016		20,846

			20,016		20,846
CURRENT ASSETS
Stocks	5	3,872		3,744
Debtors	6	48,451		94,400
Cash at bank and in hand		3,570		13,546

		55,893		111,690
Creditors: Amounts Falling Due Within One Year	7	(22,138 )		(47,155 )

NET CURRENT ASSETS (LIABILITIES)			33,755		64,535

TOTAL ASSETS LESS CURRENT LIABILITIES			53,771		85,381

NET ASSETS			53,771		85,381

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			53,671		85,281

SHAREHOLDERS' FUNDS			53,771		85,381

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GR Electrical NW Ltd

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 G Riding

Director

26th October 2025

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

1. General Information

GR Electrical NW Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09101467 . The registered office is 15 Balmoral Road, Eccleston, Chorley, Lancashire, PR7 5ST.

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.

The company's functional and presentational currency is GBP and no level of rounding has been used in the preparation of the financial statements.

2.2. Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities

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:

Plant & Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	15% Reducing Balance
Computer Equipment	15% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

3. Average Number of Employees

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

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GR Electrical NW Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 July 2024	16,877	21,107	7,161	10,780	55,925
Additions	845	-	1,293	737	2,875

As at 30 June 2025	17,722	21,107	8,454	11,517	58,800

Depreciation
As at 1 July 2024	10,080	15,580	4,102	5,317	35,079
Provided during the period	1,020	1,382	483	820	3,705

As at 30 June 2025	11,100	16,962	4,585	6,137	38,784

Net Book Value
As at 30 June 2025	6,622	4,145	3,869	5,380	20,016

As at 1 July 2024	6,797	5,527	3,059	5,463	20,846

5. Stocks

	2025	2024
	£	£
Stock	3,872	3,744

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	47,415	93,392
Other debtors	1,036	1,008

	48,451	94,400

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	8,656	12,153
Other creditors	1,714	2,878
Taxation and social security	11,768	32,124

	22,138	47,155

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GR Electrical NW Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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