REGISTERED NUMBER: 07990616 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Andy Baker Electrical Limited

T/A

APB Electrical

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A P Baker

REGISTERED OFFICE:

18 Saddlewood Avenue

Didsbury

Manchester

Greater Manchester

M19 1QN

REGISTERED NUMBER:

07990616 (England and Wales)

ACCOUNTANTS:

Lucas Reis Ltd

Chartered Accountants

Lansdowne House

85 Buxton Road

Stockport

Cheshire

SK2 6LR

FIXED ASSETS

Tangible assets

4

38,528

8,658

CURRENT ASSETS

Debtors

5

14,049

8,099

Cash at bank and in hand

8,672

8,106

22,721

16,205

CREDITORS

Amounts falling due within one year

6

53,816

18,655

NET CURRENT LIABILITIES

(31,095

)

(2,450

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,433

6,208

CREDITORS

Amounts falling due after more than one year

7

-

(4,369

)

PROVISIONS FOR LIABILITIES

(7,320

)

(1,645

)

NET ASSETS

113

194

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

13

94

SHAREHOLDERS' FUNDS

113

194

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 December 2025 and were signed by:

Mr A P Baker - Director

1.	STATUTORY INFORMATION

Andy Baker Electrical Limited 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

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 contributes to a defined contributions pension scheme. Contributions payable to the nominated workplace 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.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 April 2024

13,411

559

13,970

Additions

41,106

-

41,106

Disposals

(3,000

)

-

(3,000

)

At 31 March 2025

51,517

559

52,076

DEPRECIATION

At 1 April 2024

4,828

484

5,312

Charge for year

8,221

15

8,236

At 31 March 2025

13,049

499

13,548

NET BOOK VALUE

At 31 March 2025

38,468

60

38,528

At 31 March 2024

8,583

75

8,658

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

3,243

6,209

Other debtors

1,000

1,000

VAT

9,806

890

14,049

8,099

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

4,841

4,369

Hire purchase contracts

41,960

-

Corporation Tax

3,251

8,343

Directors' loan accounts

175

2,424

Accrued expenses

3,589

3,519

53,816

18,655

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

-

4,369

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr A P Baker.