REGISTERED NUMBER: 12205676 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

ELECTROMECH RS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Rajinder Singh Bhogal

REGISTERED OFFICE:

93 Leopold Street

Birmingham

B12 0UD

REGISTERED NUMBER:

12205676 (England and Wales)

ACCOUNTANTS:

Brindleys Limited

2 Wheeleys Road

Edgbaston

Birmingham

West Midlands

B15 2LD

FIXED ASSETS

Tangible assets

4

1,088,571

594,787

CURRENT ASSETS

Stocks

366,885

278,042

Debtors

5

3,759,040

3,759,019

Cash at bank and in hand

3,086,134

1,639,490

7,212,059

5,676,551

CREDITORS

Amounts falling due within one year

6

1,653,705

1,819,424

NET CURRENT ASSETS

5,558,354

3,857,127

TOTAL ASSETS LESS CURRENT LIABILITIES

6,646,925

4,451,914

CREDITORS

Amounts falling due after more than one year

7

(53,138

)

(104,547

)

PROVISIONS FOR LIABILITIES

8

(117,290

)

(62,593

)

NET ASSETS

6,476,497

4,284,774

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

6,476,397

4,284,674

SHAREHOLDERS' FUNDS

6,476,497

4,284,774

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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

The financial statements were approved by the director and authorised for issue on 15 January 2026 and were signed by:

Rajinder Singh Bhogal - Director

1.	STATUTORY INFORMATION

ELECTROMECH RS LTD 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

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% reducing balance

Fixtures and fittings

-

25% reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

25% 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.

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 receivable/payable within one year

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 47 (2024 - 43 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

494,553

39,534

410,033

20,966

965,086

Additions

286,445

257,032

536,202

11,874

1,091,553

Disposals

-

-

(342,192

)

-

(342,192

)

At 30 September 2025

780,998

296,566

604,043

32,840

1,714,447

DEPRECIATION

At 1 October 2024

198,451

18,480

144,685

8,683

370,299

Charge for year

145,637

69,522

142,723

6,039

363,921

Eliminated on disposal

-

-

(108,344

)

-

(108,344

)

At 30 September 2025

344,088

88,002

179,064

14,722

625,876

NET BOOK VALUE

At 30 September 2025

436,910

208,564

424,979

18,118

1,088,571

At 30 September 2024

296,102

21,054

265,348

12,283

594,787

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

664,442

566,369

Other debtors

3,065,501

3,176,469

Prepayments

29,097

16,181

3,759,040

3,759,019

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

26,969

52,771

Trade creditors

309,453

322,867

Corporation tax

258,791

441,003

Social security and other taxes

40,425

62,629

VAT

287,930

341,045

Other creditors

2,958

2,763

Directors' current accounts

1,067

-

Accrued expenses

726,112

596,346

1,653,705

1,819,424

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

53,138

104,547

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

117,290

62,593

Deferred

tax

£

Balance at 1 October 2024

62,593

Provided during year

54,697

Balance at 30 September 2025

117,290

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

10.	RELATED PARTY DISCLOSURES

At the year end, the company had an outstanding amount receivable of £3,023,591 (2024: £3,097,591) from its associated company Sirus Properties Limited which is registered in England and Wales.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Rajinder Singh Bhogal.