| DB Electrical Wholesale (UK) Ltd |
| Registered Number:05985974 |
For the year ended 31 March 2025
England and Wales
Report of the Directors and Financial Statements
For the year ended 31 March 2025
DB Electrical Wholesale (UK) Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
DB Electrical Wholesale (UK) Ltd
Statement of Financial Position
2024
2025
| Property, plant and equipment |
5,314
3,716
2
5,314
3,716
53,372
64,166
3
| Trade and other receivables |
172,701
161,069
4
63,920
| Cash and cash equivalents |
42,006
267,241
289,993
| Trade and other payables: amounts falling due within one |
| year |
(84,919)
(64,401)
5
205,074
202,840
Net current assets
| Total assets less current liabilities |
208,154
208,790
| Trade and other payables: amounts falling due after more |
| than one year |
(10,474)
(5,819)
6
317
(692)
| Provisions for liabilities |
202,652
Net assets
197,624
100
100
202,552
197,524
202,652
197,624
Shareholders' funds
| For the year ended 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 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 proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 10 December 2025 and were signed by: |
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For the year ended 31 March 2025
DB Electrical Wholesale (UK) Ltd
Statement of Financial Position Continued
| The notes form part of these financial statements |
2 of 5
For the year ended 31 March 2025
DB Electrical Wholesale (UK) Ltd
Notes to the Financial Statements
Statutory Information
| DB Electrical Wholesale (UK) Ltd is a private limited company, limited by shares, domiciled in England and Wales, |
| registration number 05985974. |
| Principal place of business: |
36 Ropergate
Pontefract
West Yorkshire
WF8 1LY
36 Ropergate
Pontefract
West Yorkshire
WF8 1LY
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Revenue recognition
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Property, plant and equipment
| Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and machinery
Computer equipment
Motor vehicles
Inventories
| Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. |
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. |
Hire purchase and leasing commitments
| Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a method giving a constant rate of return on the balance outstanding. |
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For the year ended 31 March 2025
DB Electrical Wholesale (UK) Ltd
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
Motor vehicles
27,243
8,886
15,231
3,126
3,903
3,903
-
-
3,126
15,231
12,789
31,146
| Provision for depreciation and impairment |
23,527
7,246
13,579
2,702
Charge for year
2,305
1,829
413
63
25,832
9,075
13,992
2,765
361
1,239
3,714
5,314
424
1,652
1,640
3,716
Land & Buildings revaluation carried out 25 August 2021.
2024
2025
64,166
53,372
| 4. Trade and other receivables |
2024
2025
149,475
163,115
11,594
9,586
172,701
161,069
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For the year ended 31 March 2025
DB Electrical Wholesale (UK) Ltd
Notes to the Financial Statements Continued
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
38,888
38,887
| Taxation and social security |
4,576
24,033
18,617
18,617
2,320
3,382
64,401
84,919
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
5,819
10,474
-
-
5,819
10,474
| 7. Average number of persons employed |
During the year the average number of employees was 4 (2024 : 4)
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