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# COMPONENT SALES LTD

## Company Registration Number:
11356933 (England and Wales)

## Unaudited statutory accounts for the year ended 31 May 2025

## Period of accounts

## Start date: 1 June 2024

## End date: 31 May 2025

# COMPONENT SALES LTD

## Contents of the Financial Statements

for the Period Ended 31 May 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# COMPONENT SALES LTD

Directors' report period ended 31 May 2025

The directors present their report with the financial statements of the company for the period ended 31 May 2025

Directors

The director shown below has held office during the whole of the period from
1 June 2024 to 31 May 2025

Dev Johal

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
10 November 2025

And signed on behalf of the board by:
Name: Dev Johal
Status: Director

# COMPONENT SALES LTD

## Profit And Loss Account

for the Period Ended 31 May 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 18,762,288 | 12,405,217
Cost of sales: | ( 11,902,399 ) | ( 8,161,178 )
Gross profit(or loss): | 6,859,889 | 4,244,039
Distribution costs: | ( 782,923 ) | ( 359,885 )
Administrative expenses: | ( 1,762,823 ) | ( 1,298,545 )
Operating profit(or loss): | 4,314,143 | 2,585,609
Profit(or loss) before tax: | 4,314,143 | 2,585,609
Tax: | ( 1,078,535 ) | ( 608,854 )
Profit(or loss) for the financial year: | 3,235,608 | 1,976,755

# COMPONENT SALES LTD

## Balance sheet

As at 31 May 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 2,209,832 | 1,954,578
Total fixed assets: |  | 2,209,832 | 1,954,578
Current assets
Stocks: | 4 | 5,655,222 | 3,920,787
Debtors: | 5 | 3,502,197 | 2,212,547
Cash at bank and in hand: |  | 767,722 | 113,587
Total current assets: |  | 9,925,141 | 6,246,921
Creditors: amounts falling due within one year: | 6 | ( 2,109,923 ) | ( 1,412,057 )
Net current assets (liabilities): |  | 7,815,218 | 4,834,864
Total assets less current liabilities: |  | 10,025,050 | 6,789,442
Total net assets (liabilities): |  | 10,025,050 | 6,789,442
Capital and reserves
Called up share capital: |  | 1 | 1
Profit and loss account: |  | 10,025,049 | 6,789,441
Total Shareholders' funds: |  | 10,025,050 | 6,789,442

The notes form part of these financial statements

# COMPONENT SALES LTD

## Balance sheet statements

For the year ending 31 May 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 10 November 2025
and signed on behalf of the board by:

Name: Dev Johal
Status: Director

The notes form part of these financial statements

# COMPONENT SALES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

# COMPONENT SALES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 32 | 27

# COMPONENT SALES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 June 2024 | 1,216,208 | 148,888 | 215,364 | 326,774 | 843,047 | 2,750,281
Additions | 171,986 | 35,656 | 55,666 | 167,882 | 299,827 | 731,017
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 May 2025 | 1,388,194 | 184,544 | 271,030 | 494,656 | 1,142,874 | 3,481,298
Depreciation |  |  |  |  |  |
At 1 June 2024 |  | 58,922 | 112,947 | 142,333 | 481,501 | 795,703
Charge for year |  | 36,908 | 54,206 | 98,931 | 285,718 | 475,763
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 May 2025 |  | 95,830 | 167,153 | 241,264 | 767,219 | 1,271,466
Net book value |  |  |  |  |  |
At 31 May 2025 | 1,388,194 | 88,714 | 103,877 | 253,392 | 375,655 | 2,209,832
At 31 May 2024 | 1,216,208 | 89,966 | 102,417 | 184,441 | 361,546 | 1,954,578

# COMPONENT SALES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 4. Stocks

| 2025 | 2024
--- | --- | ---
| £ | £
Stocks | 5,655,222 | 3,920,787
Total | 5,655,222 | 3,920,787

# COMPONENT SALES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 5. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 3,502,197 | 2,212,547
Total | 3,502,197 | 2,212,547

# COMPONENT SALES LTD

## Notes to the Financial Statements

for the Period Ended 31 May 2025

## 6. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 1,031,388 | 803,203
Taxation and social security | 1,078,535 | 608,854
Total | 2,109,923 | 1,412,057