DARRYL ROBERTS ELECTRICAL LTD


Director	Roberts, Darryl


Registered Address	Llwyn Isa Stanley Road
	Ponciau
	Wrexham
	LL14 1HH


Registered Number	08399205 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		9,979		9,874
			9,979		9,874
Current assets
Debtors		66,824		108,116
Cash at bank and on hand		20,319		20,063
		87,143		128,179
Creditors amounts falling due within one year	5	(95,155)		(117,472)
Net current assets (liabilities)			(8,012)		10,707
Total assets less current liabilities			1,967		20,581
Creditors amounts falling due after one year	6		(662)		(4,662)
Provisions for liabilities	7		(964)		-
Net assets			341		15,919
Capital and reserves
Called up share capital			2		2
Profit and loss account			339		15,917
Shareholders' funds			341		15,919

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 2 December 2025, and are signed on its behalf by:

Roberts, Darryl
Director
Registered Company No. 08399205

DARRYL ROBERTS ELECTRICAL LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	25	-
Plant and machinery	-	2
Vehicles	-	10
Office Equipment	-	5

2.	Average number of employees


		2025		2024
	Average number of employees during the year	12		12

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	10,000	10,000
At 31 March 25	10,000	10,000
Amortisation and impairment
At 01 April 24	10,000	10,000
At 31 March 25	10,000	10,000
Net book value
At 31 March 25	-	-
At 31 March 24	-	-

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	8,750	85,532	22,233	15,838	132,353
Additions	-	4,600	-	-	4,600
At 31 March 25	8,750	90,132	22,233	15,838	136,953
Depreciation and impairment
At 01 April 24	7,510	83,197	19,453	12,319	122,479
Charge for year	4,495	-	-	-	4,495
At 31 March 25	12,005	83,197	19,453	12,319	126,974
Net book value
At 31 March 25	(3,255)	6,935	2,780	3,519	9,979
At 31 March 24	1,240	2,335	2,780	3,519	9,874

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	70,637	80,874
Bank borrowings and overdrafts	9,000	14,000
Taxation and social security	14,683	21,671
Other creditors	835	927
Total	95,155	117,472

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	662	4,662
Total	662	4,662

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	964	-
Total	964	-