REGISTERED NUMBER: 05338112 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

D J HAMMOND ELECTRICAL CONTRACTORS LTD

Page

Company Information

1

Chartered Certified Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

D Hammond

Mrs G Hammond

C Hammond

D L Hammond

Mrs S Hammond

Mrs E J Hammond

REGISTERED OFFICE:

159 St Bernards Road

Solihull

Birmingham

West Midlands

B92 7DH

REGISTERED NUMBER:

05338112 (England and Wales)

ACCOUNTANTS:

French Ludlam & Co Limited

Mountfield House

661 High Street

Kingswinford

West Midlands

DY6 8AL

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D J Hammond Electrical Contractors Ltd for the year ended 31st March 2025 which comprise the Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of D J Hammond Electrical Contractors Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of D J Hammond Electrical Contractors Ltd and state those matters that we have agreed to state to the Board of Directors of D J Hammond Electrical Contractors Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that D J Hammond Electrical Contractors Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of D J Hammond Electrical Contractors Ltd. You consider that D J Hammond Electrical Contractors Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of D J Hammond Electrical Contractors Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

French Ludlam & Co Limited

Mountfield House

661 High Street

Kingswinford

West Midlands

DY6 8AL

5th December 2025

FIXED ASSETS

Intangible assets

3

-

1,250

Tangible assets

4

47,743

27,761

47,743

29,011

CURRENT ASSETS

Stocks

10,561

6,100

Debtors

5

976,092

447,774

Cash at bank

37,980

123,975

1,024,633

577,849

CREDITORS

Amounts falling due within one year

6

333,569

189,002

NET CURRENT ASSETS

691,064

388,847

TOTAL ASSETS LESS CURRENT LIABILITIES

738,807

417,858

CREDITORS

Amounts falling due after more than one year

7

(23,625

)

(28,125

)

PROVISIONS FOR LIABILITIES

(11,920

)

-

NET ASSETS

703,262

389,733

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

703,062

389,533

SHAREHOLDERS' FUNDS

703,262

389,733

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5th December 2025 and were signed on its behalf by:

D Hammond - Director

1.	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 represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 equipment

-

10% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 5 ) .

3.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

25,000

AMORTISATION

At 1st April 2024

23,750

Charge for year

1,250

At 31st March 2025

25,000

NET BOOK VALUE

At 31st March 2025

-

At 31st March 2024

1,250

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

equipment

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2024

25,181

15,709

54,547

491

95,928

Additions

5,400

-

29,046

-

34,446

At 31st March 2025

30,581

15,709

83,593

491

130,374

DEPRECIATION

At 1st April 2024

25,181

12,122

30,702

162

68,167

Charge for year

540

539

13,222

163

14,464

At 31st March 2025

25,721

12,661

43,924

325

82,631

NET BOOK VALUE

At 31st March 2025

4,860

3,048

39,669

166

47,743

At 31st March 2024

-

3,587

23,845

329

27,761

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

569,190

73,381

Other debtors

373,713

353,561

VAT

26,790

14,797

Prepayments

6,399

6,035

976,092

447,774

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,500

4,500

Trade creditors

22,932

6,111

Tax

157,568

127,262

Social security and other taxes

18,974

2,945

Directors' current accounts

127,295

46,984

Accruals

2,300

1,200

333,569

189,002

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

23,625

28,125

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

17,496

-

Between one and five years

33,534

-

51,030

-