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Company Registration No. 14088598 (England and Wales)
DTB Electrical Contractors Limited Unaudited accounts for the year ended 31 May 2025
DTB Electrical Contractors Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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DTB Electrical Contractors Limited Company Information for the year ended 31 May 2025
Director
D T Brennan
Company Number
14088598 (England and Wales)
Registered Office
36 Russell Road Stoke on Trent Staffordshire ST6 5LR
Accountants
Thursfields Accountancy Limited Business Lodge, Trent House 234 Victoria Road Stoke-on-Trent Staffordshire ST4 2LW
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DTB Electrical Contractors Limited Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
30,133
1,688
Current assets
Debtors
45,819
46,518
Cash at bank and in hand
8,566
2,113
54,385
48,631
Creditors: amounts falling due within one year
(21,815)
(45,715)
Net current assets
32,570
2,916
Total assets less current liabilities
62,703
4,604
Creditors: amounts falling due after more than one year
(42,746)
-
Provisions for liabilities
Deferred tax
(5,725)
(321)
Net assets
14,232
4,283
Capital and reserves
Called up share capital
5
100
100
Profit and loss account
14,132
4,183
Shareholders' funds
14,232
4,283
For the year ending 31 May 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 and authorised for issue on 28 December 2025 and were signed on its behalf by
D T Brennan Director Company Registration No. 14088598
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DTB Electrical Contractors Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
DTB Electrical Contractors Limited is a private company, limited by shares, registered in England and Wales, registration number 14088598. The registered office is 36 Russell Road, Stoke on Trent, Staffordshire, ST6 5LR.
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.
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
25% Straight Line
Motor vehicles
25% Reducing balance
Computer equipment
25% Straight Line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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DTB Electrical Contractors Limited Notes to the Accounts for the year ended 31 May 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 June 2024
2,156
Additions
34,627
At 31 May 2025
36,783
Depreciation
At 1 June 2024
468
Charge for the year
6,182
At 31 May 2025
6,650
Net book value
At 31 May 2025
30,133
At 31 May 2024
1,688
5
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
6
Operating lease commitments
2025
2024
£
£
At 31 May 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
-
1,028
7
Average number of employees
During the year the average number of employees was 2 (2024: 3).
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