K A Brooks Electrical Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 05215221

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,081		17,175

			13,081		17,175
CURRENT ASSETS
Stocks	5	-		3,500
Debtors	6	55,497		79,418
Cash at bank and in hand		57,114		58,376

		112,611		141,294
Creditors: Amounts Falling Due Within One Year	7	(34,519 )		(22,195 )

NET CURRENT ASSETS (LIABILITIES)			78,092		119,099

TOTAL ASSETS LESS CURRENT LIABILITIES			91,173		136,274

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,485 )		(3,263 )

NET ASSETS			88,688		133,011

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			88,588		132,911

SHAREHOLDERS' FUNDS			88,688		133,011

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K A Brooks 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 David Brooks

Director

10 November 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

K A Brooks Electrical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05215221 . The registered office is 552 Nottingham Road, Chaddesden, Derby, DE21 6QL.

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% reducing balance
Motor Vehicles	25% 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

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: 2 (2024: 2)

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K A Brooks Electrical Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	10,943	20,700	31,643
Additions	246	-	246

As at 31 March 2025	11,189	20,700	31,889

Depreciation
As at 1 April 2024	8,970	5,498	14,468
Provided during the period	539	3,801	4,340

As at 31 March 2025	9,509	9,299	18,808

Net Book Value
As at 31 March 2025	1,680	11,401	13,081

As at 1 April 2024	1,973	15,202	17,175

5. Stocks

	2025	2024
	£	£
Stock	-	3,500

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	54,021	76,760
Prepayments and accrued income	625	585
Other debtors	851	2,073

	55,497	79,418

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	26,107	13,527
Corporation tax	982	4,257
Other taxes and social security	2,571	1,887
VAT	1,157	-
Other creditors	3,702	2,524

	34,519	22,195

8. Share Capital

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

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