1 April 2024 false Taxfiler 2024.6 true 08106685business:PrivateLimitedCompanyLtd2024-04-012025-03-31 081066852024-03-31 081066852024-04-012025-03-31 08106685business:AuditExemptWithAccountantsReport2024-04-012025-03-31 08106685business:FilletedAccounts2024-04-012025-03-31 081066852025-03-31 08106685business:Director12024-04-012025-03-31 08106685business:RegisteredOffice2024-04-012025-03-31 081066852024-03-31 08106685core:WithinOneYear2025-03-31 08106685core:WithinOneYear2024-03-31 08106685core:AfterOneYear2025-03-31 08106685core:AfterOneYear2024-03-31 08106685core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 08106685core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 08106685core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 08106685core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 08106685core:PreviouslyStatedAmount2025-03-31 08106685core:PreviouslyStatedAmount2024-03-31 08106685business:SmallEntities2024-04-012025-03-31 08106685countries:EnglandWales2024-04-012025-03-31 08106685core:PlantMachinery2024-04-012025-03-31 08106685core:MotorVehicles2024-04-012025-03-31 08106685core:FurnitureFittings2024-04-012025-03-31 08106685core:PlantMachinery2024-03-31 08106685core:MotorVehicles2024-03-31 08106685core:FurnitureFittings2024-03-31 08106685core:PlantMachinery2025-03-31 08106685core:MotorVehicles2025-03-31 08106685core:FurnitureFittings2025-03-31 08106685core:AfterOneYear2024-04-012025-03-31 08106685business:OrdinaryShareClass12024-04-012025-03-31 08106685business:OrdinaryShareClass12023-04-012024-03-31 081066852023-04-012024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 08106685 (England and Wales)
ELEC-TECH NETWORKS LIMITED Unaudited accounts for the year ended 31 March 2025
ELEC-TECH NETWORKS LIMITED Unaudited accounts Contents
Page
- 2 -
ELEC-TECH NETWORKS LIMITED Company Information for the year ended 31 March 2025
Director
Mr Andrew Philip
Company Number
08106685 (England and Wales)
Registered Office
48 Beechcroft Road Bushey Watford Herts WD23 2JU
Accountants
Fielding Accountancy Services Ltd 48 Beechcroft Road Bushey Herts WD23 2JU
- 3 -
ELEC-TECH NETWORKS LIMITED Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
87,598 
80,799 
Current assets
Inventories
17,668 
16,500 
Debtors
96,307 
34,585 
Cash at bank and in hand
137 
71,914 
114,112 
122,999 
Creditors: amounts falling due within one year
(150,409)
(160,196)
Net current liabilities
(36,297)
(37,197)
Total assets less current liabilities
51,301 
43,602 
Creditors: amounts falling due after more than one year
(8,567)
(13,928)
Provisions for liabilities
Deferred tax
(21,901)
(20,201)
Net assets
20,833 
9,473 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
20,733 
9,373 
Shareholders' funds
20,833 
9,473 
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 October 2025 and were signed on its behalf by
Mr Andrew Philip Director Company Registration No. 08106685
- 4 -
ELEC-TECH NETWORKS LIMITED Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
ELEC-TECH NETWORKS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08106685. The registered office is 48 Beechcroft Road, Bushey, Watford, Herts, WD23 2JU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing Balance
Motor vehicles
10% Reducing Balance
Fixtures & fittings
15% Reducing Balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
ELEC-TECH NETWORKS LIMITED Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
12,171 
99,818 
2,861 
114,850 
Additions
998 
15,000 
- 
15,998 
At 31 March 2025
13,169 
114,818 
2,861 
130,848 
Depreciation
At 1 April 2024
7,035 
24,915 
2,101 
34,051 
Charge for the year
845 
8,240 
114 
9,199 
At 31 March 2025
7,880 
33,155 
2,215 
43,250 
Net book value
At 31 March 2025
5,289 
81,663 
646 
87,598 
At 31 March 2024
5,136 
74,903 
760 
80,799 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
96,208 
34,585 
Other debtors
99 
- 
96,307 
34,585 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
8,519 
8,519 
Obligations under finance leases and hire purchase contracts
3,204 
4,477 
Trade creditors
42,339 
39,553 
Taxes and social security
44,123 
50,746 
Other creditors
21,652 
30,329 
Loans from directors
30,572 
26,572 
150,409 
160,196 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
5,358 
13,418 
Obligations under finance leases and hire purchase contracts
3,209 
510 
8,567 
13,928 
Long Term creditors includes the Bounce Back Loan under the Government Job Retention Scheme of £13418.
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
- 6 -
ELEC-TECH NETWORKS LIMITED Notes to the Accounts for the year ended 31 March 2025
9
Transactions with related parties
Dividends paid during the year £25000 (2024 £10000) to the shareholder/director Mr A Philip. Mr A Philip is also the sole shareholder and Director of Environmental Lighting Products Ltd. During the year Environmental Lighting Products Ltd invoiced Elec-Tech Networks Ltd the sum of £3900 in the normal course of trade.
10
Average number of employees
During the year the average number of employees was 6 (2024: 6).
- 7 -