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Registered number: 12498076
H & D Electrical Contracts Ltd
Financial Statements
For The Year Ended 31 March 2025
Dymond Ashworth
Chartered Certified Accountants
First Floor 98-100
Gisburn Road
Barrowford
Lancashire
BB9 6EW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12498076
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 (1,100 ) 1,651
(1,100 ) 1,651
CURRENT ASSETS
Debtors 5 141 5,438
Cash at bank and in hand 15,016 17,882
15,157 23,320
Creditors: Amounts Falling Due Within One Year 6 (24,955 ) (30,010 )
NET CURRENT ASSETS (LIABILITIES) (9,798 ) (6,690 )
TOTAL ASSETS LESS CURRENT LIABILITIES (10,898 ) (5,039 )
NET LIABILITIES (10,898 ) (5,039 )
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account (10,900 ) (5,041 )
SHAREHOLDERS' FUNDS (10,898) (5,039)
Page 1
Page 2
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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr I Drea
Director
30/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
H & D Electrical Contracts Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12498076 . The registered office is 25 Loxley Gardens, Burnley, Lancashire, BB12 6PW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 734 10,865 11,599
As at 31 March 2025 734 10,865 11,599
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 April 2024 503 9,445 9,948
Provided during the period 35 2,716 2,751
As at 31 March 2025 538 12,161 12,699
Net Book Value
As at 31 March 2025 196 (1,296 ) (1,100 )
As at 1 April 2024 231 1,420 1,651
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 4,769
Other debtors 141 669
141 5,438
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,043 -
Other creditors 23,912 30,010
24,955 30,010
Other creditors include an amount owed to the director totalling £29,410 (2023-£33,327). There is no fixed repayment term attached to this loan and no interest has been charged.
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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