REGISTERED NUMBER: 11517039 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

D.P.O Electrical Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Owen

D M Humphreys

REGISTERED OFFICE:

46-48 Long Street

Middleton

Manchester

M24 6UQ

REGISTERED NUMBER:

11517039 (England and Wales)

ACCOUNTANTS:

Archwood Accountants

Archwood House

46-48 Long Street

Middleton

Manchester

M24 6UQ

FIXED ASSETS

Property, plant and equipment

4

12,569

7,460

CURRENT ASSETS

Inventories

20,000

4,000

Debtors

5

148,910

75,536

Cash at bank

108

19,177

169,018

98,713

CREDITORS

Amounts falling due within one year

6

93,528

58,127

NET CURRENT ASSETS

75,490

40,586

TOTAL ASSETS LESS CURRENT LIABILITIES

88,059

48,046

PROVISIONS FOR LIABILITIES

3,142

1,865

NET ASSETS

84,917

46,181

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

84,915

46,179

84,917

46,181

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 9 December 2025 and were signed on its behalf by:

D M Humphreys - Director

1.	STATUTORY INFORMATION

D.P.O Electrical Ltd 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

Revenue 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

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Inventories 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 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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

9,800

640

10,440

Additions

9,200

124

9,324

At 31 August 2025

19,000

764

19,764

DEPRECIATION

At 1 September 2024

2,450

530

2,980

Charge for year

4,138

77

4,215

At 31 August 2025

6,588

607

7,195

NET BOOK VALUE

At 31 August 2025

12,412

157

12,569

At 31 August 2024

7,350

110

7,460

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

45,982

41,298

Other debtors

99,827

31,748

VAT

3,101

2,490

148,910

75,536

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

17,712

14,154

Tax

73,688

42,371

Directors' current accounts

753

337

Accrued expenses

1,375

1,265

93,528

58,127