Company registration number 07239533 (England and Wales)
OSBORNE ELECTRICAL SERVICES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2025
4 Brackley Close
Bournemouth International Airport
Christchurch
Dorset
BH23 6SE
OSBORNE ELECTRICAL SERVICES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
OSBORNE ELECTRICAL SERVICES LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,174
2,899
Current assets
Debtors
4
15,250
17,921
Creditors: amounts falling due within one year
5
(17,908)
(22,213)
Net current liabilities
(2,658)
(4,292)
Total assets less current liabilities
(484)
(1,393)
Creditors: amounts falling due after more than one year
6
(266)
(3,411)
Provisions for liabilities
(413)
(551)
Net liabilities
(1,163)
(5,355)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(1,263)
(5,455)
Total equity
(1,163)
(5,355)

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 26 January 2026
Mr M Osborne
Director
Company registration number 07239533 (England and Wales)
OSBORNE ELECTRICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

Osborne Electrical Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 15 Hawk Close, Colehill, Wimborne, Dorset, BH21 2NW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
33% straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

1.5
Taxation
Current tax

Current tax is recognised on taxable profit for the current and, where not previously recognised, past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

OSBORNE ELECTRICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
1
3
Tangible fixed assets
Fixtures and fittings
Motor vehicles
Total
£
£
£
Cost
At 1 May 2024 and 30 April 2025
6,451
9,163
15,614
Depreciation and impairment
At 1 May 2024
6,451
6,264
12,715
Depreciation charged in the year
-
0
725
725
At 30 April 2025
6,451
6,989
13,440
Carrying amount
At 30 April 2025
-
0
2,174
2,174
At 30 April 2024
-
0
2,899
2,899
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,821
8,865
Other debtors
11,429
9,056
15,250
17,921
OSBORNE ELECTRICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
5,677
7,680
Trade creditors
1,410
1,105
Taxation and social security
9,431
10,106
Other creditors
1,390
3,322
17,908
22,213
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
266
3,411
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