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Company Registration No. 10034561 (England and Wales)
Garnett Electrical (Scarborough) Ltd Unaudited accounts for the year ended 31 March 2025
Garnett Electrical (Scarborough) Ltd Unaudited accounts Contents
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Garnett Electrical (Scarborough) Ltd Company Information for the year ended 31 March 2025
Directors
Lewis Salvatore Garnett Hayley Suzanne Garnett
Company Number
10034561 (England and Wales)
Registered Office
Europa House 20 Esplanade Scarborough North Yorkshire YO11 2AQ United Kingdom
Accountants
Wright Pottage Limited Europa House 20 Esplanade Scarborough North Yorkshire YO11 2AQ
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Garnett Electrical (Scarborough) Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
1,000 
2,000 
Tangible assets
28,630 
6,944 
29,630 
8,944 
Current assets
Inventories
12,603 
33,670 
Debtors
68,257 
66,445 
Cash at bank and in hand
28,686 
5,593 
109,546 
105,708 
Creditors: amounts falling due within one year
(66,616)
(60,755)
Net current assets
42,930 
44,953 
Total assets less current liabilities
72,560 
53,897 
Creditors: amounts falling due after more than one year
(7,098)
- 
Provisions for liabilities
Deferred tax
(5,530)
(852)
Net assets
59,932 
53,045 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
59,832 
52,945 
Shareholders' funds
59,932 
53,045 
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 directors acknowledge their 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 of Directors and authorised for issue on 18 December 2025 and were signed on its behalf by
Lewis Salvatore Garnett Director Company Registration No. 10034561
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Garnett Electrical (Scarborough) Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Garnett Electrical (Scarborough) Ltd is a private company, limited by shares, registered in England and Wales, registration number 10034561. The registered office is Europa House, 20 Esplanade, Scarborough, North Yorkshire, YO11 2AQ, United Kingdom.
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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
Computer equipment
33% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories and have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress is valued based on the percentage completion of work at the year end
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Garnett Electrical (Scarborough) Ltd Notes to the Accounts for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
10,000 
At 31 March 2025
10,000 
Amortisation
At 1 April 2024
8,000 
Charge for the year
1,000 
At 31 March 2025
9,000 
Net book value
At 31 March 2025
1,000 
At 31 March 2024
2,000 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
3,955 
31,335 
2,885 
38,175 
Additions
- 
23,750 
- 
23,750 
At 31 March 2025
3,955 
55,085 
2,885 
61,925 
Depreciation
At 1 April 2024
1,867 
26,645 
2,719 
31,231 
Charge for the year
313 
1,668 
83 
2,064 
At 31 March 2025
2,180 
28,313 
2,802 
33,295 
Net book value
At 31 March 2025
1,775 
26,772 
83 
28,630 
At 31 March 2024
2,088 
4,690 
166 
6,944 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
4,651 
8,760 
Trade debtors
27,918 
22,455 
Accrued income and prepayments
1,228 
770 
Other debtors
34,460 
34,460 
68,257 
66,445 
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Garnett Electrical (Scarborough) Ltd Notes to the Accounts for the year ended 31 March 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
16,393 
25,892 
Obligations under finance leases and hire purchase contracts
2,902 
- 
Trade creditors
21,252 
24,842 
Taxes and social security
9,957 
7,166 
Loans from directors
619 
961 
Accruals
15,493 
1,894 
66,616 
60,755 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
7,098 
- 
9
Transactions with related parties
During the year the company loaned monies to Garnett Estates Ltd. The amount owed to the company at the year was £34,460 (2024 £34,460). The loan is repayable on demand and is interest free.
10
Average number of employees
During the year the average number of employees was 4 (2024: 5).
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