REGISTERED NUMBER: 04114147 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Swindell & Brown Electrical Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P Collier

REGISTERED OFFICE:

2 Pasture Lane

Newbold Verdon

Leicester

Leicestershire

LE9 9PP

REGISTERED NUMBER:

04114147 (England and Wales)

ACCOUNTANTS:

Blue Skies Accountancy Limited

Chartered Accountant

17 Millbrook Drive

Broughton Astley

Leicestershire

LE9 6UX

FIXED ASSETS

Tangible assets

4

4,182

5,669

CURRENT ASSETS

Debtors

5

108,024

105,425

Cash at bank

-

53,095

108,024

158,520

CREDITORS

Amounts falling due within one year

6

132,835

127,196

NET CURRENT (LIABILITIES)/ASSETS

(24,811

)

31,324

TOTAL ASSETS LESS CURRENT LIABILITIES

(20,629

)

36,993

CAPITAL AND RESERVES

Called up share capital

5

5

Capital redemption reserve

5

5

Other reserves

790

790

Retained earnings

(21,429

)

36,193

SHAREHOLDERS' FUNDS

(20,629

)

36,993

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

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 director acknowledges his 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 director and authorised for issue on 15 December 2025 and were signed by:

P Collier - Director

1.	STATUTORY INFORMATION

Swindell & Brown Electrical Services 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

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

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

Plant and machinery etc

-

25% on reducing balance and 20% on cost

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

41,825

Additions

1,608

Disposals

(24,757

)

At 31 March 2025

18,676

DEPRECIATION

At 1 April 2024

36,156

Charge for year

2,186

Eliminated on disposal

(23,848

)

At 31 March 2025

14,494

NET BOOK VALUE

At 31 March 2025

4,182

At 31 March 2024

5,669

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

89,271

98,265

Other debtors

18,753

7,160

108,024

105,425

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

4,317

-

Trade creditors

12,953

45,964

Taxation and social security

97,832

75,427

Other creditors

17,733

5,805

132,835

127,196