Border Electrical Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06188162 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Border Electrical Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Campbell

Mrs E Campbell

SECRETARY:

Mrs E Campbell

REGISTERED OFFICE:

Suite 2 Victoria House

South Street

Farnham

Surrey

GU9 7QU

REGISTERED NUMBER:

06188162 (England and Wales)

ACCOUNTANTS:

Branston Adams

Suite 2, Victoria House

South Street

Farnham

Surrey

GU9 7QU

FIXED ASSETS

Tangible assets

4

-

80

CURRENT ASSETS

Debtors

5

2,830

5,243

Cash at bank

9,590

6,894

12,420

12,137

CREDITORS

Amounts falling due within one year

6

9,047

11,925

NET CURRENT ASSETS

3,373

212

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,373

292

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

3,371

290

3,373

292

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 December 2025 and were signed on its behalf by:

M Campbell - Director

1.	STATUTORY INFORMATION

Border Electrical Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover consists of income derived from the normal operating activities of the company during the year,net of discounts and VAT.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

COST

At 1 April 2024

and 31 March 2025

2,373

319

2,692

DEPRECIATION

At 1 April 2024

2,373

239

2,612

Charge for year

-

80

At 31 March 2025

2,373

319

2,692

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

80

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

2,000

588

Directors' current accounts

-

3,843

S455 CTA 2010

607

Prepayments and accrued income

223

205

2,830

5,243

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Tax

7,191

10,475

Directors' current accounts

356

-

Accrued expenses

1,500

1,450

9,047

11,925

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M Campbell & Mrs E Campbell.

Ultimate control of the company during the current and preceding year was shared between Mr & Mrs Campbell by virtue of their shareholding and directorships.