REGISTERED NUMBER: 04736454 (England and Wales)

Abridged Unaudited Financial Statements for the Year Ended 31 March 2025

for

Badrock Electrical Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P G Badrock

REGISTERED OFFICE:

65 Old Coach Road

Kelsall

Tarporley

Cheshire

CW6 0RA

REGISTERED NUMBER:

04736454 (England and Wales)

ACCOUNTANTS:

Craven Dalton

PO Box 284

Wirral

CH29 9GW

BANKERS:

HSBC

PO Box 16

47 Eastgate Street

Chester

Cheshire

CH1 1XW

FIXED ASSETS

Tangible assets

4

1,358

1,769

CURRENT ASSETS

Stocks

-

2,891

Debtors

18,159

12,229

18,159

15,120

CREDITORS

Amounts falling due within one year

16,356

13,701

NET CURRENT ASSETS

1,803

1,419

TOTAL ASSETS LESS CURRENT LIABILITIES

3,161

3,188

PROVISIONS FOR LIABILITIES

258

336

NET ASSETS

2,903

2,852

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

2,902

2,851

SHAREHOLDERS' FUNDS

2,903

2,852

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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 31 December 2025 and were signed by:

P G Badrock - Director

1.	STATUTORY INFORMATION

Badrock 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 cost and 20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's 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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

27,370

DEPRECIATION

At 1 April 2024

25,601

Charge for year

411

At 31 March 2025

26,012

NET BOOK VALUE

At 31 March 2025

1,358

At 31 March 2024

1,769

5.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank overdrafts

2,489

2,380

The bank overdraft is secured by a personal guarantee given by the director.

6.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

P G Badrock

Balance outstanding at start of year

11,620

13,275

Amounts advanced

18,031

24,385

Amounts repaid

(13,040

)

(26,040

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

16,611

11,620

7.	ULTIMATE CONTROLLING PARTY

Throughout the period the company was controlled by P G Badrock, the major shareholder and managing director.