1 April 2024 false No description of principal activity Taxfiler 2024.6 02448681business:PrivateLimitedCompanyLtd2024-04-012025-03-31 024486812024-03-31 024486812024-04-012025-03-31 02448681business:AuditExempt-NoAccountantsReport2024-04-012025-03-31 02448681business:FilletedAccounts2024-04-012025-03-31 024486812025-03-31 02448681business:Director12024-04-012025-03-31 02448681business:RegisteredOffice2024-04-012025-03-31 024486812024-03-31 02448681core:WithinOneYear2025-03-31 02448681core:WithinOneYear2024-03-31 02448681core:AfterOneYear2025-03-31 02448681core:AfterOneYear2024-03-31 02448681core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 02448681core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 02448681core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 02448681core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 02448681core:PreviouslyStatedAmount2025-03-31 02448681core:PreviouslyStatedAmount2024-03-31 02448681business:SmallEntities2024-04-012025-03-31 02448681countries:EnglandWales2024-04-012025-03-31 02448681core:PlantMachinery2024-04-012025-03-31 02448681core:MotorVehicles2024-04-012025-03-31 02448681core:FurnitureFittings2024-04-012025-03-31 02448681core:ComputerEquipment2024-04-012025-03-31 02448681core:PlantMachinery2024-03-31 02448681core:MotorVehicles2024-03-31 02448681core:FurnitureFittings2024-03-31 02448681core:ComputerEquipment2024-03-31 02448681core:PlantMachinery2025-03-31 02448681core:MotorVehicles2025-03-31 02448681core:FurnitureFittings2025-03-31 02448681core:ComputerEquipment2025-03-31 02448681core:MotorVehiclescore:LeasedAssetsHeldAsLessee2025-03-31 02448681core:MotorVehiclescore:LeasedAssetsHeldAsLessee2024-03-31 02448681business:OrdinaryShareClass12024-04-012025-03-31 02448681business:OrdinaryShareClass12023-04-012024-03-31 02448681business:OrdinaryShareClass22024-04-012025-03-31 02448681business:OrdinaryShareClass22023-04-012024-03-31 02448681business:OrdinaryShareClass32024-04-012025-03-31 02448681business:OrdinaryShareClass32023-04-012024-03-31 02448681business:AllOrdinaryShares2024-04-012025-03-31 02448681business:AllOrdinaryShares2023-04-012024-03-31 02448681business:Director112024-04-012025-03-31 02448681business:Director112024-03-31 02448681business:Director112025-03-31 024486812023-04-012024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 02448681 (England and Wales)
Sandford Electrical Services Limited Unaudited accounts for the year ended 31 March 2025
Sandford Electrical Services Limited Unaudited accounts Contents
Page
- 2 -
Sandford Electrical Services Limited Company Information for the year ended 31 March 2025
Director
David Man
Company Number
02448681 (England and Wales)
Registered Office
7 High Street Windsor SL4 1LD United Kingdom
Accountants
James Norman Business Advisory Limited 7 High Street Windsor SL4 1LD
- 3 -
Sandford Electrical Services Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
141,864 
56,497 
Current assets
Inventories
15,000 
15,000 
Debtors
375,843 
355,208 
Cash at bank and in hand
482,265 
639,089 
873,108 
1,009,297 
Creditors: amounts falling due within one year
(198,392)
(319,910)
Net current assets
674,716 
689,387 
Total assets less current liabilities
816,580 
745,884 
Creditors: amounts falling due after more than one year
(24,286)
- 
Provisions for liabilities
Deferred tax
(14,829)
(11,143)
Net assets
777,465 
734,741 
Capital and reserves
Called up share capital
260 
260 
Profit and loss account
777,205 
734,481 
Shareholders' funds
777,465 
734,741 
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 3 December 2025 and were signed on its behalf by
David Man Director Company Registration No. 02448681
- 4 -
Sandford Electrical Services Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Sandford Electrical Services Limited is a private company, limited by shares, registered in England and Wales, registration number 02448681. The registered office is 7 High Street, Windsor, SL4 1LD, United Kingdom.
2
Accounting policies
Basis of preparation
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to 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.
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
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
Stock
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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 taxation
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.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
- 5 -
Sandford Electrical Services Limited Notes to the Accounts for the year ended 31 March 2025
Pension costs
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.
3
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
197,849 
- 
103,270 
16,601 
317,720 
Additions
11,473 
87,000 
3,210 
3,515 
105,198 
At 31 March 2025
209,322 
87,000 
106,480 
20,116 
422,918 
Depreciation
At 1 April 2024
169,865 
- 
86,327 
5,031 
261,223 
Charge for the year
7,973 
3,625 
4,681 
3,552 
19,831 
At 31 March 2025
177,838 
3,625 
91,008 
8,583 
281,054 
Net book value
At 31 March 2025
31,484 
83,375 
15,472 
11,533 
141,864 
At 31 March 2024
27,984 
- 
16,943 
11,570 
56,497 
2025 
2024 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
83,375 
- 
4
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
233,473 
209,900 
Accrued income and prepayments
109,366 
109,322 
Other debtors
33,004 
35,986 
375,843 
355,208 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
5,831 
VAT
998 
1,983 
Obligations under finance leases and hire purchase contracts
8,327 
- 
Trade creditors
134,537 
202,714 
Taxes and social security
46,644 
81,325 
Other creditors
3,900 
20,766 
Accruals
3,986 
7,291 
198,392 
319,910 
- 6 -
Sandford Electrical Services Limited Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
24,286 
- 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
200 Ordinary A shares of £1 each
200 
200 
45 Ordinary B shares of £1 each
45 
45 
15 Ordinary C shares of £1 each
15 
15 
260 
260 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
David Man
Loan to Director
34,557 
27,450 
35,000 
27,007 
34,557 
27,450 
35,000 
27,007 
The loan to the director was repaid within 9months of the year-end. Interest has been charged at the official HMRC rate.
9
Transactions with related parties
During the year the director charged the company £38,400 (2024 - £32,800) for rent of the business premises.
10
Average number of employees
During the year the average number of employees was 8 (2024: 8).
- 7 -