REGISTERED NUMBER: 03214400 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

G.P. MASON ELECTRICAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D J Mason

REGISTERED OFFICE:

6-8 Durham Road

Southend-on-Sea

Essex

SS2 4LU

REGISTERED NUMBER:

03214400 (England and Wales)

ACCOUNTANTS:

A.R. Lee & Co.

Chartered Accountants

Clarence Street Chambers

32 Clarence Street

Southend-on-Sea

Essex

SS1 1BD

FIXED ASSETS

Tangible assets

4

10,543

13,463

CURRENT ASSETS

Stocks

10,500

1,500

Debtors

5

105,978

83,174

Cash at bank and in hand

196,436

210,812

312,914

295,486

CREDITORS

Amounts falling due within one year

6

167,644

91,304

NET CURRENT ASSETS

145,270

204,182

TOTAL ASSETS LESS CURRENT LIABILITIES

155,813

217,645

PROVISIONS FOR LIABILITIES

2,381

3,054

NET ASSETS

153,432

214,591

CAPITAL AND RESERVES

Called up share capital

7

400

400

Retained earnings

153,032

214,191

SHAREHOLDERS' FUNDS

153,432

214,591

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 4 November 2025 and were signed by:

D J Mason - Director

1.	STATUTORY INFORMATION

G.P. Mason Electrical Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

8,555

119,625

2,831

131,011

Additions

-

-

593

593

At 31 August 2025

8,555

119,625

3,424

131,604

DEPRECIATION

At 1 September 2024

7,590

108,248

1,710

117,548

Charge for year

241

2,844

428

3,513

At 31 August 2025

7,831

111,092

2,138

121,061

NET BOOK VALUE

At 31 August 2025

724

8,533

1,286

10,543

At 31 August 2024

965

11,377

1,121

13,463

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

102,067

69,496

Other debtors

3,911

13,678

105,978

83,174

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

6,007

3,120

Amounts owed to group undertakings

50,000

-

Taxation and social security

76,799

53,925

Other creditors

34,838

34,259

167,644

91,304

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

300

Ordinary

£1

300

300

100

Ordinary B

£1

100

100

400

400