Balance sheet continued

As at 30 June 2025

For the year ending 30 June 2025 the company was entitled to exemption 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 directors acknowledge their 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 30 June 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sale taxes.
  Revenue is measured at the fair value of the consideration received or receivable, and represents the amount receivable for services rendered, net of returns, discounts and rebates allowed by the company and value added taxes.
  
  The company recognises revenue when the amount of the revenue can be measured reliably and when the specific criteria relating to each of the company's sales channels have been met, as described below.
  The company provides electrical design services to other organisations. these services are provided on a time and material basis.