Mr T A Flynn 0 0 0 31 March 2025 19.00 19.00 8393 0 2 2 1 April 2024 0 8199 11388 8199 11388 41072 86638 2000 2000 13788 8708 3189 3189 14852 4629 1523 9289 56366 8177 39786 50066 7491 4865 32295 45201 11810 2399 14209 2969 545 3514 8841 1854 10695 20719 4036 24755 20719 4036 24755 Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.Provisions are measured at the present value of the amounts expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is charged to profit or loss. Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased. 25 reducing balance 25 reducing balance Subsequently, tangible fixed assets are measured using the cost model . Under the cost model, intangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses. The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively.The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively.The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown as accruals in the Statement of financial position. The assets of the scheme are held separately from the Company in independently administered funds. Lease payments are apportioned between capital repayment and finance charge, using the effective interest method, to produce a constant rate of charge on the balance of the capital repayments outstanding.Assets leased under finance leases are depreciated fully over the shorter of the lease term and their useful lives. At each balance sheet date, assets leased under finance leases are assessed for impairment. A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership to the lessee. If the lease does not transfer substantially all the risks and rewards incidental to ownership, it is classified as an operating lease. Lease classification is dependent on the substance of the transaction rather than the form of the contract. Classification is made at the inception of the lease and is not changed during the term of the lease unless both the lessee and lessor agree to change the provisions of the lease, at which point the classification is re-evaluated. The Company's functional and presentational currency is the Pound Sterling. The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006. 23 December 2025 The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006. For the year ending 31 March 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006. 233 140 133 40 100 100 3515 3515 2687 37555 10546 14060 31 March 2025 Financial Statements Tom Flynn Electrical Contractor Limited 04716703 Financials UK FRS 102 2025.11.0+67892 Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The principal activity of the company during the year under review was that of an electrical contractor. 04716703 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 04716703 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04716703 core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04716703 core:RetainedEarningsAccumulatedLosses 2025-03-31 04716703 core:RetainedEarningsAccumulatedLosses 2024-03-31 04716703 core:OwnedOrFreeholdAssets core:LandBuildings 2024-04-01 2025-03-31 04716703 core:OfficeEquipment 2025-03-31 04716703 core:ShareCapital 2024-03-31 04716703 bus:Director1 2024-04-01 2025-03-31 04716703 core:LeaseholdImprovements 2024-04-01 2025-03-31 04716703 core:ShareCapital 2025-03-31 04716703 core:CurrentFinancialInstruments 2025-03-31 04716703 bus:FullAccounts 2024-04-01 2025-03-31 04716703 curr:PoundSterling 2024-04-01 2025-03-31 04716703 core:Non-currentFinancialInstruments 2024-03-31 04716703 core:OwnedOrFreeholdAssets core:OfficeEquipment 2024-04-01 2025-03-31 04716703 core:PlantMachinery 2024-03-31 04716703 core:OfficeEquipment 2024-03-31 04716703 2024-04-01 04716703 core:CurrentFinancialInstruments 2024-03-31 04716703 core:Non-currentFinancialInstruments 2025-03-31 04716703 core:PlantMachinery 2025-03-31 04716703 bus:FRS102 2024-04-01 2025-03-31 04716703 core:OwnedOrFreeholdAssets core:PlantMachinery 2024-04-01 2025-03-31 04716703 2024-03-31 04716703 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04716703 2025-03-31 04716703 2023-04-01 2024-03-31 04716703 2024-04-01 2025-03-31 xbrli:pure xbrli:pure iso4217:GBP iso4217:GBP

Registered number: 04716703 # Tom Flynn Electrical Contractor Limited ​​​​​ #### #### Unaudited #### ​​Financial Statements #### Information For Filing With The Registrar #### For The Year​ Ended 31 March 2025
Tom Flynn Electrical Contractor Limited Registered number: 04716703​ Statement of financial position​ as at 31 March 2025
| Note | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 5 | 10,546 | 14,060
|  | 10,546 | 14,060
Current assets |  |  |
Debtors: amounts falling due within one year | 6 | 39,786 | 50,066
Cash at bank and in hand |  | 2,687 | 37,555
|  | 42,473 | 87,621
Creditors: amounts falling due within one year | 7 | (41,072) | (86,638)
Net current assets |  | 1,401 | 983
Total assets less current liabilities |  | 11,947 | 15,043
Creditors: amounts falling due after more than one year | 8 | (8,199) | (11,388)
|  | 3,748 | 3,655
Provisions for liabilities |  |  |
Other provisions |  | (3,515) | (3,515)
|  | (3,515) | (3,515)
Net assets |  | 233 | 140
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 133 | 40
Total capital and reserves |  | 233 | 140
For the year​ ending 31 March 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006. 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Tom Flynn Electrical Contractor Limited Registered number: 04716703​ Statement of financial position​ as at 31 March 2025 The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Statement of income and retained earnings in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf: _______________
Mr T A Flynn​​​​​ | ​​
Director | ​​​
Date: 23 December 2025 The notes on pages 4 on to 9 form part of these financial statements.
Tom Flynn Electrical Contractor Limited 1. General information Tom Flynn Electrical Contractor Limited is a private company limited by shares and is incorporated in England & Wales. The address of its registered office is Printing House​, 66 Lower Road​, ​Harrow​, HA2 0DH​. The principal activity of the company during the year under review was that of an electrical contractor. 2. Accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated. a. Basis of preparation of financial statements The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of ​Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006. The Company's functional and presentational currency is the Pound Sterling. b. Revenue Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue from a contract to provide services is recognised in the period in which services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
| • | the amount of revenue can be measured reliably;
| • | it is probable that the Company​​​ will receive the consideration due under the transaction;
| • | the stage of completion of the contract at the end of the reporting period can be measured reliably; and
| • | the costs incurred or to be incurred in respect of the transaction can be measured reliably.
c. Leases A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership to the lessee. If the lease does not transfer substantially all the risks and rewards incidental to ownership, it is classified as an operating lease. Lease classification is dependent on the substance of the transaction rather than the form of the contract. Classification is made at the inception of the lease and is not changed during the term of the lease unless both the lessee and lessor agree to change the provisions of the lease, at which point the classification is re-evaluated.
Tom Flynn Electrical Contractor Limited 2. Accounting policies (continued) c. Leases (continued) Lease payments are apportioned between capital repayment and finance charge, using the effective interest method, to produce a constant rate of charge on the balance of the capital repayments outstanding. Assets leased under finance leases are depreciated fully over the shorter of the lease term and their useful lives. At each balance sheet date, assets leased under finance leases are assessed for impairment. d. Pensions The Company​​​ operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company​​​​ pays fixed contributions into a separate entity. Once the contributions have been paid the Company​​​​ has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown as accruals in the Statement of financial position. The assets of the scheme are held separately from the Company​​​​ in independently administered funds. e. Taxation Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company ​operates​​ and generates​​ income. The tax expense for the year​ comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company ​​operates​ ​and generates​​ income. f. Tangible fixed assets Tangible fixed assets are initially recognised at cost. Cost includes the purchase price and any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Subsequently, tangible fixed assets are measured using the cost model. Under the cost model, intangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses. All tangible fixed assets are considered to have a finite useful life.
Tom Flynn Electrical Contractor Limited 2. Accounting policies (continued) f. Tangible fixed assets (continued) Depreciation is calculated to allocate the depreciable amount of tangible fixed assets to their residual values over their estimated useful lives on the following bases​:
Plant and machinery | - | 25 | % | reducing balance
Equipment | - | 25 | % | reducing balance
If factors such as a change in how an asset is used, technological advancement, or changes in market prices indicate that the residual value or useful life of an asset has changed since the most recent statement of financial position date, the Company reviews its previous estimates and, if current expectations differ, amends the residual value, amortisation method or useful life, accounting for this as a change in an accounting estimate. Tangible fixed assets are derecognised on disposal, with the difference between the net disposal proceeds and the carrying amount recognised in profit or loss. g. Impairment of fixed assets Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased. h. Provisions Provisions are made where an event has taken place that gives the Company​ a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are measured at the present value of the amounts expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is charged to profit or loss.
Tom Flynn Electrical Contractor Limited 2. Accounting policies (continued) i. Financial instruments ###### Financial assets Financial assets are initially measured at transaction price, including transaction costs, and subsequently held at cost less accumulated impairment, or at amortised cost using the effective interest method in the case of debt instruments meeting the criteria for recognition as basic financial instruments. At each reporting date, financial assets are assessed for objective evidence of impairment with any impairment loss recognised in profit or loss. An impairment loss is calculated as the difference between the carrying amount and the best estimate of the recoverable amount which is an approximation of its sale value at the balance sheet date or, for basic debt instruments, the present value of estimated cash flows discounted at the asset’s original effective interest rate. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss. Financial assets are derecognised when:
| • | the contractual rights to the cash flows from the asset expire or are settled; or
| • | substantially all the risks and rewards of the ownership of the asset are transferred to another party; or
| • | despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
###### Financial liabilities Basic financial liabilities, unless the arrangement constitutes a financing transaction, are initially measured at transaction price, including transaction costs. A financial liability, where the arrangement constitutes a financing transaction, is initially measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument as determined at initial recognition adjusted for transaction costs. Basic financial liabilities are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when the liability is extinguished, either by way of the contractual obligation having been discharged, cancelled or expired. 3. Employees The average number of employees, including the Director, during the year amounted to 2 (2024: 2).
Tom Flynn Electrical Contractor Limited 4. Profit before taxation Profit before taxation is stated after charging:
| 2025 £ | 2024 £
--- | --- | ---
Depreciation of tangible assets | 3,515 | 4,353
5. Tangible fixed assets
| Plant and machinery £ | Office equipment £ | Total £
--- | --- | --- | ---
Cost |  |  |
At 1 April 2024 | 20,719 | 4,036 | 24,755
At 31 March 2025 | 20,719 | 4,036 | 24,755
Depreciation and impairment |  |  |
At 1 April 2024 | (8,841) | (1,854) | (10,695)
Charge for the year on owned assets | (2,969) | (545) | (3,514)
At 31 March 2025 | (11,810) | (2,399) | (14,209)
Net book value |  |  |
At 31 March 2025 | 8,909 | 1,637 | 10,546
At 31 March 2024 | 11,878 | 2,182 | 14,060
6. Debtors
| 2025 £ | 2024 £
--- | --- | ---
Due within one year |  |
Debtors | 32,295 | 45,201
Other debtors | 7,491 | 4,865
| 39,786 | 50,066
Tom Flynn Electrical Contractor Limited 7. Creditors
| 2025 £ | 2024 £
--- | --- | ---
Bank overdrafts | 8,177 | -
Trade creditors | 9,289 | 56,366
Corporation tax | 4,629 | 1,523
Other taxation and social security | - | 14,852
Obligations under finance lease and hire purchase contracts | 3,189 | 3,189
Other creditors | 13,788 | 8,708
Accruals and deferred income | 2,000 | 2,000
| 41,072 | 86,638
The hire purchase agreements are secured on the assets to which they relate to. 8. Creditors
| 2025 £ | 2024 £
--- | --- | ---
Obligations under finance lease and hire purchase contracts | 8,199 | 11,388
The hire purchase agreements are secured on the assets to which they relate to.