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Registered number: 05213175
R O Electrical Limited
Financial Statements
For The Year Ended 31 March 2025
R O Electrical Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—6

Page 1
R O Electrical Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 05213175

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 145,217 |  | 58,532
|  |  | 145,217 |  | 58,532
CURRENT ASSETS
Debtors | 5 | 331,407 |  | 309,393 |
Cash at bank and in hand |  | 43,974 |  | 132,677 |
|  | 375,381 |  | 442,070 |
Creditors: Amounts Falling Due Within One Year | 6 | (288,987 ) |  | (253,090 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 86,394 |  | 188,980
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 231,611 |  | 247,512
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (130,298 ) |  | (46,399 )
NET ASSETS |  |  | 101,313 |  | 201,113
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 101,213 |  | 201,013
SHAREHOLDERS' FUNDS |  |  | 101,313 |  | 201,113

Page 1
Page 2
R O Electrical Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Sean Roe Director
31 October 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
R O Electrical Limited
Statement of Changes in Equity
For The Year Ended 31 March 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 April 2023 | 100 | 32,960 | 33,060
Profit for the year and total comprehensive income | - | 409,053 | 409,053
Dividends paid | - | (241,000) | (241,000)
As at 31 March 2024 and 1 April 2024 | 100 | 201,013 | 201,113
Profit for the year and total comprehensive income | - | 126,200 | 126,200
Dividends paid | - | (226,000) | (226,000)
As at 31 March 2025 | 100 | 101,213 | 101,313

Page 3
Page 4
R O Electrical Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
R O Electrical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05213175 . The registered office is The Firs High Tor, Mansfield, NG18 5BT.
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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 | 25% straight line
Motor Vehicles | 25% straight line
Fixtures & Fittings | 25% straight line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 9)
11 9
Page 4
Page 5
R O Electrical Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | 27,206 | 264,219 | 22,465 | 313,890
Additions | - | 170,896 | 999 | 171,895
Disposals | - | (35,521 ) | (4,916 ) | (40,437 )
As at 31 March 2025 | 27,206 | 399,594 | 18,548 | 445,348
Depreciation
As at 1 April 2024 | 24,890 | 209,044 | 21,424 | 255,358
Provided during the period | 604 | 66,282 | 563 | 67,449
Disposals | - | (17,760 ) | (4,916 ) | (22,676 )
As at 31 March 2025 | 25,494 | 257,566 | 17,071 | 300,131
Net Book Value
As at 31 March 2025 | 1,712 | 142,028 | 1,477 | 145,217
As at 1 April 2024 | 2,316 | 55,175 | 1,041 | 58,532

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 322,980 |  | 308,393
Prepayments and accrued income | - |  | 1,000
VAT | 8,427 |  | -
| 331,407 |  | 309,393

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 42,600 |  | 27,133
Trade creditors | 73,534 |  | 41,141
Bank loans and overdrafts | 10,000 |  | 10,000
Corporation tax | 141,580 |  | 143,741
Other taxes and social security | 10,244 |  | 20,103
Net wages | 4,231 |  | 7,743
Other creditors | 6,612 |  | 2,905
Director's loan account | 186 |  | 324
| 288,987 |  | 253,090

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 126,964 |  | 33,066
Bank loans | 3,334 |  | 13,333
| 130,298 |  | 46,399

Page 5
Page 6
R O Electrical Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 42,600 |  | 27,133
Later than one year and not later than five years | 126,964 |  | 33,066
| 169,564 |  | 60,199
| 169,564 |  | 60,199

9. Share Capital

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

Page 6