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Company Registration No. 10082031 (England and Wales)
Baughn Electrical Services and Testing Limited Unaudited accounts for the year ended 31 March 2025
Baughn Electrical Services and Testing Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Baughn Electrical Services and Testing Limited Company Information for the year ended 31 March 2025
Director
Mr Richard Baughn
Company Number
10082031 (England and Wales)
Registered Office
22 SCHOOL LANE OLD SOMERBY GRANTHAM LINCOLNSHIRE NG33 4AH ENGLAND
Accountants
Additions Accountancy (Grantham) Limited 2 Barn End Grantham Lincolnshire NG33 5EA
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Baughn Electrical Services and Testing Limited Accountants' report
Accountants' report to the director of Baughn Electrical Services and Testing Limited on the preparation of the unaudited statutory accounts for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Baughn Electrical Services and Testing Limited for the year ended 31 March 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Baughn Electrical Services and Testing Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Baughn Electrical Services and Testing Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Baughn Electrical Services and Testing Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Baughn Electrical Services and Testing Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Baughn Electrical Services and Testing Limited. You consider that Baughn Electrical Services and Testing Limited 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 accounts of Baughn Electrical Services and Testing Limited. 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 accounts.
Additions Accountancy (Grantham) Limited 2 Barn End Grantham Lincolnshire NG33 5EA 10 December 2025
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Baughn Electrical Services and Testing Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
55,640 
23,288 
Current assets
Debtors
5
8,797 
10,983 
Cash at bank and in hand
49,106 
30,740 
57,903 
41,723 
Creditors: amounts falling due within one year
6
(51,520)
(29,705)
Net current assets
6,383 
12,018 
Total assets less current liabilities
62,023 
35,306 
Creditors: amounts falling due after more than one year
7
(40,631)
(31,119)
Net assets
21,392 
4,187 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
21,292 
4,087 
Shareholders' funds
21,392 
4,187 
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 11 December 2025 and were signed on its behalf by
Mr Richard Baughn Director Company Registration No. 10082031
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Baughn Electrical Services and Testing Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Baughn Electrical Services and Testing Limited is a private company, limited by shares, registered in England and Wales, registration number 10082031. The registered office is 22 SCHOOL LANE, OLD SOMERBY, GRANTHAM, LINCOLNSHIRE, NG33 4AH, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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
15% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
15% Reducing Balance
Computer equipment
15% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
4,810 
58,222 
6,021 
69,053 
Additions
- 
47,590 
1,236 
48,826 
Disposals
- 
(45,490)
- 
(45,490)
At 31 March 2025
4,810 
60,322 
7,257 
72,389 
Depreciation
At 1 April 2024
2,814 
39,441 
3,510 
45,765 
Charge for the year
185 
1,522 
562 
2,269 
On disposals
- 
(31,285)
- 
(31,285)
At 31 March 2025
2,999 
9,678 
4,072 
16,749 
Net book value
At 31 March 2025
1,811 
50,644 
3,185 
55,640 
At 31 March 2024
1,996 
18,781 
2,511 
23,288 
- 6 -
Baughn Electrical Services and Testing Limited Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,797 
10,983 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
9,479 
5,862 
Obligations under finance leases and hire purchase contracts
8,198 
5,232 
Trade creditors
- 
1,603 
Taxes and social security
9,980 
16,693 
Loans from directors
207 
315 
Accruals
(184)
- 
Deferred income
23,840 
- 
51,520 
29,705 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
13,987 
18,040 
Obligations under finance leases and hire purchase contracts
26,644 
13,079 
40,631 
31,119 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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