Electrical & Mechanical Services (Uk) Ltd

	Page
Strategic Report	1
Directors' Report	2—3
Independent Auditor's Report	4—6
Income Statement	7
Statement of Comprehensive Income	8
Statement of Financial Position	9
Statement of Changes in Equity	10
Statement of Cash Flows	11
Notes to the Statement of Cash Flows	12
Notes to the Financial Statements	13—18

The directors present their strategic report for the year ended 31 March 2025.

Review of the Business

The company delivers, to developers and contractors, essential site services such as power, utilities, and communications during the construction phase of building, civil engineering and infrastructure projects. The company targets all sectors including commercial, industrial, residential and civil. It is one of a few companies in the UK occupying this niche sector. The company uses the highest quality cabling and components coupled with a proactive maintenance program and an all year round "out of hours" emergency service.

The company consider that its key financial performance indicators are those that best communicate the financial performance and strength of the company as a whole, these being turnover, gross margin and return on capital employed.

The company's turnover £7.52M (2024: £11.4M) decreased from last year due to project timing delays in the lead up to the general election. The overall gross profit was £2.77M (2024:£3.2M) and operating profit was £326K (2024: £402K). The increased operating profit was due to higher gross profit margin as a result of lower material costs, reduced subcontractor usage and tight cost control.

The company is anticipating positive growth in FY26 from large developments in and around London and government-led capital spending. The Company continues to support its teams with young apprentices and supplement their training with accredited City and Guilds courses.

The company policy is to maintain high-quality standards throughout its enterprise and is the recipient of successful risk audits and renewals of industry accreditation including Achilles, British Safety Council, ISO 9001:2008, ISO 14001:2004, JTL and CHAS Contractors Health and Safety and NIC/EIC National Inspection Council for electrical installation contracting. The company is a member of The Joint Industry Board (JIB) and achieved Silver Medal from Ecovadis for sustainability assessment.

Principal Risks and Uncertainties

The UK and the global economy are experiencing fluctuation in energy costs and inflation, and in many places a tight labour market however, inflation is expected to fall back to the 2% target in 2027 then easing from the actions of the BoE. The company is expecting stronger levels from 2027 from an increase in capital spending through new government fiscal stimulus measures and the industry will show some growth boosted by these measures.

The company will continue to consolidate its position and concentrate its efforts on achieving maximum growth in its existing market segments. The company has a diversified portfolio and a healthy order book across a range of construction clients. It continue to improve efficiency in all areas of its operations through cost reduction and more efficient utilisation of resources. The company actively reviews its prices and use of alternative technologies and buying needs for new projects. Interest rates and inflation are expected to decrease in the medium term.

FUTURE DEVELOPMENTS

The directors anticipate the business environment will remain competitive and that the company is expectant of stronger earnings after 2026 from pipeline projects and the positive trends in the UK construction market.

On behalf of the board

Mr Kevin Cook

Director

06/11/2025

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Electrical & Mechanical Services (Uk) Ltd

Company No. 02743527

Directors' Report For The Year Ended 31 March 2025

Directors' Report

The directors present their report and the financial statements for the year ended 31 March 2025.

Principal Activity

The company's principal activity continues to be that of delivering essential site services to the construction industry.

Dividends

The value of dividends paid amounted to £26,089 .

The directors recommended a final dividend of £NIL .

Directors

The directors who held office during the year were as follows:

Mrs Carmel Cook
Mr Kevin Cook
Mr Mitchell Cook
Mr Bradley Crane
Mr Ashley Maude	Appointed	21/10/2024
Mr. Gary Goodchild	Resigned	14/08/2024
Mr Haroon Rafique	Resigned	15/01/2025

CHARITABLE DONATIONS

Charitable donations during the year amounted to £19,140 (2024: £2,179).

Statement of Directors' Responsibilities

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Directors' Report is approved:

so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

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Electrical & Mechanical Services (Uk) Ltd

Directors' Report (continued)

For The Year Ended 31 March 2025

Independent Auditors

The auditors, Alderton Accountancy Limited, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.

On behalf of the board

Mr Kevin Cook

Director

06/11/2025

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Independent Auditor's Report

to the Members of

Electrical & Mechanical Services (Uk) Ltd

Independent Auditor's Report

Opinion

We have audited the financial statements of Electrical & Mechanical Services (Uk) Ltd for the year ended 31 March 2025 which comprise the Income Statement, Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity, Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit/(loss) for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

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Independent Auditor's Report (continued)

to the Members of

Electrical & Mechanical Services (Uk) Ltd

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records or returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of Directors

As explained more fully in the Directors' Responsibilities Statement set out on page 2—3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

We obtained an understanding of the legal and regulatory framework applicable to the entity and how the entity is complying with that framework. The Health and Safety at Work Act and associated secondary legislation, Health and Safety (Consultation with Employees) Regulations, the Reporting of Injuries, Diseases and Dangerous Occurrences Regulations 2013, the CDM Regulations and the Building Act are of significance in the context of the entity.

We consider that the engagement team collectively had the appropriate competence and capabilities to identify or recognize non-compliance with laws and regulations.

The audit team identified particular areas that were susceptible to misstatement as part of their fraud discussion which included revenue recognition, fair value of assets and debtors recoverability. Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: inquiries of management and those charged with governance as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; review of board minutes; testing the appropriateness of journal entries; and the performance of analytical review to identify unexpected movements in account balances which may be indicative of fraud.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity's controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

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Independent Auditor's Report (continued)

to the Members of

Electrical & Mechanical Services (Uk) Ltd

Jamil Raja (Senior Statutory Auditor)

for and on behalf of Alderton Accountancy Limited , Statutory Auditor

06/11/2025

Alderton Accountancy Limited

962 Eastern Avenue

Newbury Park

Ilford

Essex

IG2 7JD

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Electrical & Mechanical Services (Uk) Ltd

Income Statement

For The Year Ended 31 March 2025

Income Statement

		2025	2024
	Notes	£	£
TURNOVER	3	7,525,424	11,447,154
Cost of sales		(4,753,701 )	(8,209,414 )

GROSS PROFIT		2,771,723	3,237,740

Administrative expenses		(2,445,514 )	(2,835,299 )

OPERATING PROFIT	4	326,209	402,441
Loss on disposal of fixed assets		-	(10,137 )
Interest payable and similar charges	9	(96,611 )	(135,754 )

PROFIT BEFORE TAXATION		229,598	256,550
Tax on Profit	10	(166,549 )	(65,529 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		63,049	191,021

The notes on pages 12 to 18 form part of these financial statements.

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Electrical & Mechanical Services (Uk) Ltd

Statement of Comprehensive Income

For The Year Ended 31 March 2025

Statement of Comprehensive Income

	2025	2024
	£	£
PROFIT FOR THE FINANCIAL YEAR	63,049	191,021
OTHER COMPREHENSIVE INCOME FOR THE YEAR	-	-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR	63,049	191,021

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Electrical & Mechanical Services (Uk) Ltd

Statement of Financial Position

As At 31 March 2025

Statement of Financial Position

Registered number: 02743527

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	11		7,540,391		6,874,195

			7,540,391		6,874,195
CURRENT ASSETS
Debtors	12	1,956,975		2,892,906
Cash at bank and in hand		5,165		5,120

		1,962,140		2,898,026
Creditors: Amounts Falling Due Within One Year	13	(1,877,142 )		(2,396,439 )

NET CURRENT ASSETS (LIABILITIES)			84,998		501,587

TOTAL ASSETS LESS CURRENT LIABILITIES			7,625,389		7,375,782

Creditors: Amounts Falling Due After More Than One Year	14		(410,669 )		(864,686 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	16		(1,326,657 )		(1,160,108 )

NET ASSETS			5,888,063		5,350,988

CAPITAL AND RESERVES
Called up share capital	18		49,330		49,330
Capital redemption reserve			670		670
Fair value reserve			5,162,896		4,662,781
Income Statement			675,167		638,207

SHAREHOLDERS' FUNDS			5,888,063		5,350,988

On behalf of the board

Mr Kevin Cook

Director

06/11/2025

The notes on pages 12 to 18 form part of these financial statements.

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Electrical & Mechanical Services (Uk) Ltd

Statement of Changes in Equity

For The Year Ended 31 March 2025

Statement of Changes in Equity

	Share Capital	Capital Redemption	Fair value reserve	Income Statement	Total
	£	£	£	£	£
As at 1 April 2023	49,330	670	4,783,557	447,186	5,280,743
Profit for the year and total comprehensive income	-	-	-	191,021	191,021

Movements in fair value reserve	-	-	(120,776)	-	(120,776)

As at 31 March 2024 and 1 April 2024	49,330	670	4,662,781	638,207	5,350,988


Profit for the year and total comprehensive income	-	-	-	63,049	63,049

Dividends paid	-	-	-	(26,089)	(26,089)
Movements in fair value reserve	-	-	500,115	-	500,115

As at 31 March 2025	49,330	670	5,162,896	675,167	5,888,063

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Electrical & Mechanical Services (Uk) Ltd

Statement of Cash Flows

For The Year Ended 31 March 2025

Statement of Cash Flows

		2025	2024
	Notes	£	£
Cash flows from operating activities
Net cash generated from operations	1	1,272,594	113,655
Interest paid		(96,611 )	(135,498 )

Net cash generated from/(used in) operating activities		1,175,983	(21,843 )

Cash flows from investing activities
Purchase of tangible assets		(573,818 )	(762,844 )

Cash flows from financing activities
Equity dividends paid		(26,089 )	-
Repayment of bank borrowings		(482,985 )	-
Amount withdrawn by directors		(27,815)	(96,924)

Net cash used in financing activities		(536,889 )	(96,924 )



Increase/(decrease) in cash and cash equivalents		65,276	(881,611 )
Cash and cash equivalents at beginning of year	2	(522,500 )	359,111

Cash and cash equivalents at end of year	2	(457,224 )	(522,500 )

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Electrical & Mechanical Services (Uk) Ltd

Notes to the Statement of Cash Flows

For The Year Ended 31 March 2025

Notes to the Statement of Cash Flows

1. Reconciliation of profit for the financial year to cash generated from operations

	2025	2024
	£	£
Profit for the financial year	63,049	191,021
Adjustments for:
Tax on profit	166,549	65,529
Interest expense	96,611	135,498
Depreciation of tangible assets	407,738	337,808
Loss on disposal of tangible assets	-	10,137
Movements in working capital:
Decrease/(increase) in trade and other debtors	935,930	(832,593 )
(Decrease)/increase in trade and other creditors	(397,283 )	206,255

Net cash generated from operations	1,272,594	113,655

2. Cash and cash equivalents

Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

	2025	2024
	£	£
Cash at bank and in hand	5,165	5,120
Overdraft facilities repayable on demand	(462,389 )	(527,620 )

Cash and cash equivalents as stated in the Statement of Cash Flows	(457,224)	(522,500)

3. Analysis of changes in net debt

	As at 1 April 2024	Cash flows	As at 31 March 2025
	£	£	£
Cash at bank and in hand	5,120	45	5,165
Overdraft facilities repayable on demand	(527,620)	65,231	(462,389)

Cash and cash equivalents	(522,500 )	65,276	(457,224 )
Debts falling due within one year	(539,877 )	28,968	(510,909 )
Debts falling due after more than one year	(864,686)	454,017	(410,669)

	(1,927,063)	548,261	(1,378,802)

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Electrical & Mechanical Services (Uk) Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Electrical & Mechanical Services (Uk) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 02743527 . The registered office is Unit 65.1 Sienna White Hart Triangle, Thamesmead, London, SE28 0GW.

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 "The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006.

2.2. Turnover

Turnover represents net invoiced value of sales, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration. For service contracts the turnover is ascertained in a manner appropriate to the stage of completion of the contract represented by the movement in unbilled work in progress, which reflects the contract activity during the year.

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	2%,10% and 33% Redecing Balance Method
Motor Vehicles	25% Redecing Balance Method
Fixtures & Fittings	15% Redecing Balance Method

2.4. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.5. Stocks and Work in Progress

In line with the guidance given in FRS102, spare parts and servicing equipment can be used only in connection with an item of property plant andequipment, they are considered property plant and equipment.

2.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.7. 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

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. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Electrical & Mechanical Services (Uk) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.8. Pensions

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.

Payments in respect of other post-retirement benefits are charged to profit or loss so as to spread the cost over the service lives of employees to which the benefits relate.

2.9. Long term contracts

Amounts recoverable on contracts,which are included in debtors, are stated at the net sales value of the work done after provisions for contingencies and anticipated future losses on contracts, less amounts received as progress payments on account. Excess progress payments are included in creditors as payments received on account.

3. Turnover

The turnover and profit before taxation are attributable to the one principal activity of the company.

4. Operating Profit

The operating profit is stated after charging:

	2025	2024
	£	£
Bad debts	-	83,251
Depreciation of tangible fixed assets	407,738	337,808
Reversal of impairment losses - tangible fixed assets	-	(100,808 )

5. Auditor's Remuneration

Remuneration received by the company's auditors and their associates during the year was as follows:

	2025	2024
	£	£
Audit Services
Audit of the company's financial statements	11,000	12,500

6. Staff Costs

Staff costs, including directors' remuneration, were as follows:

	2025	2024
	£	£
Wages and salaries	2,240,221	2,814,547
Social security costs	221,802	267,930
Other pension costs	41,126	46,794

	2,503,149	3,129,271

7. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2025	2024
Directors	6	6
Administration	19	19
Site workers	50	50

	75	75

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Electrical & Mechanical Services (Uk) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Directors' remuneration

	2025	2024
	£	£
Emoluments	233,706	401,659
Company contributions to money purchase pension schemes	3,546	5,607

	237,252	407,266

Information regarding the highest paid director was as follows:

	2025	2024
	£	£
Emoluments	85,525	205,260

9. Interest Payable and Similar Charges

	2025	2024
	£	£
Bank loans and overdrafts	96,611	135,754

10. Tax on Profit

	2025	2024
The tax charge on the profit for the year was as follows:
	£	£
Current tax
UK Corporation Tax	-	-
Deferred Tax
Deferred taxation	166,549	65,529


Total tax charge for the period	166,549	65,529


The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:
	2025	2024
	£	£
Profit before tax	229,598	256,550

Tax on profit at 0% (UK standard rate)	-	-
Short term timing differences	166,549	-

Total tax charge for the period	166,549	-

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Electrical & Mechanical Services (Uk) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

11. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost or Valuation
As at 1 April 2024	8,877,460	73,289	395,937	9,346,686
Additions	573,818	-	-	573,818
Revaluation	500,116	-	-	500,116

As at 31 March 2025	9,951,394	73,289	395,937	10,420,620

Depreciation
As at 1 April 2024	2,028,182	71,521	372,788	2,472,491
Provided during the period	403,823	442	3,473	407,738

As at 31 March 2025	2,432,005	71,963	376,261	2,880,229

Net Book Value
As at 31 March 2025	7,519,389	1,326	19,676	7,540,391

As at 1 April 2024	6,849,278	1,768	23,149	6,874,195

Plant & Machinery includes Temporary power supplies, which were valued on open market basis on 31 March 2025 by Hickman Shearer Limited, RICS.

12. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	318,243	538,668
Amounts recoverable on contracts	1,516,053	2,253,862
Advance to staff	8,700	16,218
Payment on account for goods	-	32,878
VAT	113,979	51,280

	1,956,975	2,892,906

13. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	743,866	1,153,940
Bank loans and overdrafts	973,298	1,067,497
Other taxes and social security	51,512	56,581
Net wages	93,121	40,827
Accruals and deferred income	15,345	49,779
Directors' loan accounts	-	27,815

	1,877,142	2,396,439

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

	2025	2024
	£	£
Bank loans	410,669	864,686

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Electrical & Mechanical Services (Uk) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

15. Loans

An analysis of the maturity of loans is given below:

	2025	2024
	£	£
Amounts falling due within one year or on demand:
Bank loans	510,909	539,877

	2025	2024
	£	£
Amounts falling due between one and five years:
Bank loans	410,669	864,686

In 2023 the company borrowed £2.1 million from Natwest Bank under Coronavirus Business Interruption Loan Scheme (CBILS), over a term of 6 years. This carries an interest of 2.63% per annum.

In 2023 the company borrowed £500,000 from HSBC Bank Plc, for a five-year term. This carries an interest rate of 4.45 above bank of england base rate.

16. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	1,326,657	1,160,108

17. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2024	1,160,108	1,160,108
Deferred taxation	166,549	166,549

Balance at 31 March 2025	1,326,657	1,326,657

The provision for deferred tax is made up of accelerated capital allowance and value adjustment on temporary power

supplies.

18. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
49,330 Ordinary Shares of £ 1.00 each	49,330	49,330

19. Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

During the year the charge to the income statement in respect of defined contribution schemes was £41,126 (2024: £46,794).

At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors.

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Electrical & Mechanical Services (Uk) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

20. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	26,089	-

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