IRIS Accounts Production v25.4.0.155 02112667 Board of Directors 1.6.24 31.5.25 31.5.25 false true false false true false Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02112667 2024-05-31 02112667 2025-05-31 02112667 2024-06-01 2025-05-31 02112667 2023-05-31 02112667 2023-06-01 2024-05-31 02112667 2024-05-31 02112667 ns15:EnglandWales 2024-06-01 2025-05-31 02112667 ns14:PoundSterling 2024-06-01 2025-05-31 02112667 ns10:Director1 2024-06-01 2025-05-31 02112667 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 02112667 ns10:SmallEntities 2024-06-01 2025-05-31 02112667 ns10:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 02112667 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 02112667 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 02112667 ns10:FullAccounts 2024-06-01 2025-05-31 02112667 ns10:OrdinaryShareClass1 2024-06-01 2025-05-31 02112667 ns10:Director2 2024-06-01 2025-05-31 02112667 ns10:Director3 2024-06-01 2025-05-31 02112667 ns10:CompanySecretary1 2024-06-01 2025-05-31 02112667 ns10:RegisteredOffice 2024-06-01 2025-05-31 02112667 ns5:CurrentFinancialInstruments 2025-05-31 02112667 ns5:CurrentFinancialInstruments 2024-05-31 02112667 ns5:ShareCapital 2025-05-31 02112667 ns5:ShareCapital 2024-05-31 02112667 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 02112667 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 02112667 ns5:PlantMachinery 2024-06-01 2025-05-31 02112667 ns5:FurnitureFittings 2024-06-01 2025-05-31 02112667 ns5:MotorVehicles 2024-06-01 2025-05-31 02112667 ns5:ComputerEquipment 2024-06-01 2025-05-31 02112667 ns5:LandBuildings 2024-05-31 02112667 ns5:PlantMachinery 2024-05-31 02112667 ns5:FurnitureFittings 2024-05-31 02112667 ns5:LandBuildings 2024-06-01 2025-05-31 02112667 ns5:LandBuildings 2025-05-31 02112667 ns5:PlantMachinery 2025-05-31 02112667 ns5:FurnitureFittings 2025-05-31 02112667 ns5:LandBuildings 2024-05-31 02112667 ns5:PlantMachinery 2024-05-31 02112667 ns5:FurnitureFittings 2024-05-31 02112667 ns5:MotorVehicles 2024-05-31 02112667 ns5:ComputerEquipment 2024-05-31 02112667 ns5:MotorVehicles 2025-05-31 02112667 ns5:ComputerEquipment 2025-05-31 02112667 ns5:MotorVehicles 2024-05-31 02112667 ns5:ComputerEquipment 2024-05-31 02112667 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-31 02112667 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-05-31 02112667 ns5:WithinOneYear 2025-05-31 02112667 ns5:WithinOneYear 2024-05-31 02112667 ns5:BetweenOneFiveYears 2025-05-31 02112667 ns5:BetweenOneFiveYears 2024-05-31 02112667 ns5:MoreThanFiveYears 2025-05-31 02112667 ns5:MoreThanFiveYears 2024-05-31 02112667 ns5:AllPeriods 2025-05-31 02112667 ns5:AllPeriods 2024-05-31 02112667 ns5:AcceleratedTaxDepreciationDeferredTax 2025-05-31 02112667 ns5:AcceleratedTaxDepreciationDeferredTax 2024-05-31 02112667 ns5:DeferredTaxation 2024-05-31 02112667 ns5:DeferredTaxation 2024-06-01 2025-05-31 02112667 ns5:DeferredTaxation 2025-05-31 02112667 ns10:OrdinaryShareClass1 2025-05-31

REGISTERED NUMBER: 02112667 (England and Wales)

B.K.S. ELECTRICAL SUPPLIES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

B.K.S. ELECTRICAL SUPPLIES LIMITED (REGISTERED NUMBER: 02112667)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

B.K.S. ELECTRICAL SUPPLIES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | N Burrows

| Mrs L M Burrows

| J H Burrows

| SECRETARY: | Mrs L M Burrows

| REGISTERED OFFICE: | Unit A, Albert Court

| Peasehill Road

| Ripley

| Derbyshire

| DE5 3AQ

| REGISTERED NUMBER: | 02112667 (England and Wales)

B.K.S. ELECTRICAL SUPPLIES LIMITED (REGISTERED NUMBER: 02112667)

BALANCE SHEET

31 MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 757,792 |  | 755,192 |  |

CURRENT ASSETS

Stocks | 12,928 |  | - |  |

Debtors | 5 | 181,537 |  | 311,725 |  |

Cash at bank | 390,323 |  | 401,688 |  |

584,788 |  | 713,413 |  |

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | 6 | 125,904 |  | 245,525 |  |

NET CURRENT ASSETS | 458,884 |  | 467,888 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,216,676 |  | 1,223,080 |  |

PROVISIONS FOR LIABILITIES | 8 | 5,091 |  | 3,894 |  |

NET ASSETS | 1,211,585 |  | 1,219,186 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 1,211,485 |  | 1,219,086 |  |

SHAREHOLDERS' FUNDS | 1,211,585 |  | 1,219,186 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

B.K.S. ELECTRICAL SUPPLIES LIMITED (REGISTERED NUMBER: 02112667)

BALANCE SHEET - continued

31 MAY 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 January 2026 and were signed on its behalf by:

N Burrows - Director

B.K.S. ELECTRICAL SUPPLIES LIMITED (REGISTERED NUMBER: 02112667)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| B.K.S. Electrical Supplies 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

| Compliance with accounting standards

| 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.

| The financial statements are prepared in accordance with United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which have been applied consistently (except as otherwise) stated.

| Turnover

| Turnover represents net invoiced sales of goods and services, net of value added tax and trade discounts.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

B.K.S. ELECTRICAL SUPPLIES LIMITED (REGISTERED NUMBER: 02112667)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Debtors and creditors

| Debtors and creditors with no stated interest rate and receivable or payable within one year are

| recorded at transaction price. Any losses arising from impairment are recognised in the profit and

| loss account in other administrative expenses.

| Employee benefits

| When employees have rendered service to the company, short-term employee benefits to which the

| employees are entitled are recognised at the undiscounted amount expected to be paid in exchange

| for that service.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures

| Freehold |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 June 2024 | 734,700 |  | 1,622 |  | 5,038 |  |

| Additions | - |  | 12,475 |  | - |  |

| Disposals | (3,700 | ) | - |  | - |  |

| At 31 May 2025 | 731,000 |  | 14,097 |  | 5,038 |  |

| DEPRECIATION

| At 1 June 2024 | - |  | 618 |  | 4,671 |  |

| Charge for year | - |  | 2,022 |  | 55 |  |

| At 31 May 2025 | - |  | 2,640 |  | 4,726 |  |

| NET BOOK VALUE

| At 31 May 2025 | 731,000 |  | 11,457 |  | 312 |  |

| At 31 May 2024 | 734,700 |  | 1,004 |  | 367 |  |

B.K.S. ELECTRICAL SUPPLIES LIMITED (REGISTERED NUMBER: 02112667)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

4. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024 | 33,991 |  | 10,071 |  | 785,422 |  |

| Additions | - |  | 1,023 |  | 13,498 |  |

| Disposals | - |  | - |  | (3,700 | ) |

| At 31 May 2025 | 33,991 |  | 11,094 |  | 795,220 |  |

| DEPRECIATION

| At 1 June 2024 | 14,871 |  | 10,070 |  | 30,230 |  |

| Charge for year | 4,780 |  | 341 |  | 7,198 |  |

| At 31 May 2025 | 19,651 |  | 10,411 |  | 37,428 |  |

| NET BOOK VALUE

| At 31 May 2025 | 14,340 |  | 683 |  | 757,792 |  |

| At 31 May 2024 | 19,120 |  | 1 |  | 755,192 |  |

| The freehold property addition is included at market value.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 92,375 |  | 60,714 |  |

| Other debtors | 89,162 |  | 251,011 |  |

181,537 |  | 311,725 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 86,798 |  | 177,304 |  |

| Taxation and social security | 28,217 |  | 61,829 |  |

| Other creditors | 10,889 |  | 6,392 |  |

125,904 |  | 245,525 |  |

B.K.S. ELECTRICAL SUPPLIES LIMITED (REGISTERED NUMBER: 02112667)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 15,850 |  | 1,560 |  |

| Between one and five years | 47,550 |  | 6,240 |  |

| In more than five years | - |  | 4,290 |  |

63,400 |  | 12,090 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 5,091 |  | 3,894 |  |

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 3,894 |  |

| Provided during year | 1,197 |  |

| Balance at 31 May 2025 | 5,091 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary shares | £1 | 100 |  | 100 |  |

10. | RELATED PARTY DISCLOSURES

| During the year, the company purchased goods amounting to £169,171 (2024: £227,717) from BKS Electrical Services, a business carried on by the directors in partnership. The amount owed to/(by) BKS Electrical Services at 31 May 2025 was £5,350 (2024: £105,176)

| BKS Electrical Services also provided management services totalling £47,732 (2024: £49,954) to the company.

| These transactions were on normal commercial terms.

| N Burrows

| Director

| Included in other creditors is the following amount owed to the director, the amount is interest free and

| repayable on demand.

B.K.S. ELECTRICAL SUPPLIES LIMITED (REGISTERED NUMBER: 02112667)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2025 | 2024 |

£ | £ |

| Amount due to related party at the balance sheet date | 168 |  | 13 |  |

11. | CONTROLLING PARTY

| The controlling party is N Burrows.