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C.M. Electrical Wholesalers Limited

Registered Number
07403821
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

C.M. Electrical Wholesalers Limited
Company Information
for the year from 1 June 2024 to 31 May 2025

Directors | Mehmi, Ravinder
| Mehmi, Surinder
| Mehmi, Tarlochan

Registered Address | 25-27 Bull Street
| West Bromwich Ringway
| West Bromwich
| B70 6EU

Registered Number | 07403821 (England and Wales)

C.M. Electrical Wholesalers Limited
Balance Sheet as at
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 86,400 |  |  |  | 100,800
Tangible assets | 4 |  |  | 19,195 |  |  |  | 23,601
|  |  |  | 105,595 |  |  |  | 124,401
Current assets |  |  |  |  |  |  |  |
Stocks |  | 820,000 |  |  |  | 775,000 |  |
Debtors | 5 | 210,308 |  |  |  | 221,141 |  |
Cash at bank and on hand |  | 42,145 |  |  |  | 16,237 |  |
|  | 1,072,453 |  |  |  | 1,012,378 |  |
Creditors amounts falling due within one year | 6 | (1,085,289) |  |  |  | (1,040,836) |  |
Net current assets (liabilities) |  |  |  | (12,836) |  |  |  | (28,458)
Total assets less current liabilities |  |  |  | 92,759 |  |  |  | 95,943
Creditors amounts falling due after one year |  |  |  | (193) |  |  |  | (13,673)
Provisions for liabilities |  |  |  | (3,647) |  |  |  | (4,484)
Net assets |  |  |  | 88,919 |  |  |  | 77,786
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | 88,919 |  |  |  | 77,786
Shareholders' funds |  |  |  | 88,919 |  |  |  | 77,786

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 18 September 2025, and are signed on its behalf by:
Mehmi, Surinder Director Registered Company No. 07403821

C.M. Electrical Wholesalers Limited
Notes to the Financial Statements
for the year ended 31 May 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| The financial statements have been prepared on a going concern basis which assumes that the company will receive continued support from its director and creditors.

| Turnover policy
--- | ---
| 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.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Employee benefits
--- | ---
| The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Profit and loss account when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of comprehensive income over its useful economic life. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

| Government grants or assistance
--- | ---
| Government grants are accounted for when the success of the application has been confirmed, or when the actual funds are received.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 9 |  | 10

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 June 24 | 288,000
| At 31 May 25 | 288,000
| Amortisation and impairment
| At 01 June 24 | 187,200
| Charge for year | 14,400
| At 31 May 25 | 201,600
| Net book value
| At 31 May 25 | 86,400
| At 31 May 24 | 100,800

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 June 24 | 55,002
| Additions | 58
| At 31 May 25 | 55,060
| Depreciation and impairment
| At 01 June 24 | 31,401
| Charge for year | 4,464
| At 31 May 25 | 35,865
| Net book value
| At 31 May 25 | 19,195
| At 31 May 24 | 23,601

| The net book value of assets held under finance leases or hire purchase contracts, included below, are as follows: Motor Vehicles - 2025: £ NIL (2024: £8,507)

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 188,076 |  | 205,346
| Other debtors | 13,936 |  | 9,731
| Prepayments and accrued income | 8,296 |  | 6,064
| Total | 210,308 |  | 221,141

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 937,380 |  | 849,479
| Bank borrowings and overdrafts | 55,350 |  | 60,343
| Taxation and social security | 14,695 |  | 30,432
| Finance lease and HP contracts | - |  | 3,600
| Other creditors | 45,495 |  | 77,993
| Accrued liabilities and deferred income | 32,369 |  | 18,989
| Total | 1,085,289 |  | 1,040,836

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | - |  | 8,507

8. | Related party transactions
--- | ---
| The directors, Messrs T, S & R Mehmi, have advanced loans to the company. The amounts owed to them at the balance sheet date were £ 44,963 (2024: £57,103), £ - 4,572 (2024: £10,365) and £ - 8,666 (2024: £10,002) respectively. These loans are repayable on demand and interest free. Rent for business premises owned by the directors was paid to them in the sum of £30,000 ( 2024 : Nil ).