R O Electrical Limited

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

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

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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.

	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

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)

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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

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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

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