D M Anderson Electrical Services Ltd

	Page
Accountant's Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Report to the director on the preparation of the unaudited statutory accounts of D M Anderson Electrical Services Ltd for the year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of D M Anderson Electrical Services Ltd for the year ended 31 July 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the director of D M Anderson Electrical Services Ltd , as a body, in accordance with the terms of our engagement letter dated 21 January 2022. Our work has been undertaken solely to prepare for your approval the accounts of D M Anderson Electrical Services Ltd and state those matters that we have agreed to state to the director of D M Anderson Electrical Services Ltd , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D M Anderson Electrical Services Ltd and its director, as a body, for our work or for this report.

It is your duty to ensure that D M Anderson Electrical Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of D M Anderson Electrical Services Ltd . You consider that D M Anderson Electrical Services Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of D M Anderson Electrical Services Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Laurence Denton

14/01/2026

3NT Ltd

38 Arden Road

Desborough

Kettering

Northants

NN14 2WJ

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D M Anderson Electrical Services Ltd

Balance Sheet

As At 31 July 2025

Balance Sheet

Registered number: 12827548

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		881		837

			881		837
CURRENT ASSETS
Debtors	5	20,144		28,046
Cash at bank and in hand		5,427		5,951

		25,571		33,997
Creditors: Amounts Falling Due Within One Year	6	(6,341 )		(16,783 )

NET CURRENT ASSETS (LIABILITIES)			19,230		17,214

TOTAL ASSETS LESS CURRENT LIABILITIES			20,111		18,051

PROVISIONS FOR LIABILITIES
Deferred Taxation			(167 )		(159 )

NET ASSETS			19,944		17,892

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			19,943		17,891

SHAREHOLDERS' FUNDS			19,944		17,892

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

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 D M Anderson

Director

14/01/2026

The notes on pages 3 to 4 form part of these financial statements.

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D M Anderson Electrical Services Ltd

Notes to the Financial Statements

For The Year Ended 31 July 2025

Notes to the Financial Statements

1. General Information

D M Anderson Electrical Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12827548 . The registered office is 159 Neale Avenue, Kettering, Northants, NN16 9HG.

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

25% Reducing Balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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D M Anderson Electrical Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 August 2024	2,020
Additions	425
Disposals	(277 )

As at 31 July 2025	2,168

Depreciation
As at 1 August 2024	1,183
Provided during the period	293
Disposals	(189 )

As at 31 July 2025	1,287

Net Book Value
As at 31 July 2025	881

As at 1 August 2024	837

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,320	4,406
Prepayments and accrued income	56	50
Corporation tax recoverable assets	15,768	23,590

	20,144	28,046

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	4,695	14,419
Accruals and deferred income	791	884
Director's loan account	855	1,480

	6,341	16,783

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

8. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Mr D M Anderson	18,000	28,000

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