Company registration number 01127026 (England and Wales)
G. E. MITCHELL (ELECTRICAL) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
G. E. MITCHELL (ELECTRICAL) LTD
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
G. E. MITCHELL (ELECTRICAL) LTD
STATEMENT OF FINANCIAL POSITION
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
163,109
217,478
Current assets
Stocks
45,000
43,480
Debtors
4
558,690
382,727
Cash at bank and in hand
523,833
641,088
1,127,523
1,067,295
Creditors: amounts falling due within one year
5
(987,808)
(985,777)
Net current assets
139,715
81,518
Net assets
302,824
298,996
Capital and reserves
Called up share capital
2,500
2,500
Capital redemption reserve
501
501
Profit and loss reserves
299,823
295,995
Total equity
302,824
298,996

For the financial year ended 31 August 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 directors acknowledge their 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 directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 February 2026 and are signed on its behalf by:
J Lowe
Director
Company registration number 01127026 (England and Wales)
G. E. MITCHELL (ELECTRICAL) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

G. E. Mitchell (Electrical) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Spring Vale, Brookfoot, Brighouse, West Yorkshire, HD6 2RW.

1.1
Basis of preparation

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. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

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 of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
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
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

G. E. MITCHELL (ELECTRICAL) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
2
Employees

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

2025
2024
Number
Number
Total
16
18
3
Tangible fixed assets
Plant and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 September 2024 and 31 August 2025
16,756
269,421
286,177
Depreciation and impairment
At 1 September 2024
14,587
54,112
68,699
Depreciation charged in the year
542
53,827
54,369
At 31 August 2025
15,129
107,939
123,068
Carrying amount
At 31 August 2025
1,627
161,482
163,109
At 31 August 2024
2,169
215,309
217,478
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
533,169
364,084
Other debtors
8,073
1,226
Prepayments and accrued income
17,448
17,417
558,690
382,727
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
179,039
184,286
Amounts owed to group undertakings
548,180
558,180
Corporation tax
69,399
47,543
Other taxation and social security
140,373
77,122
Accruals and deferred income
50,817
118,646
987,808
985,777
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