Registered number
08545082
DLB Electrical Services Ltd
Filleted Accounts
31 May 2025

DLB Electrical Services Ltd
Company Information
Director
D L Blake
Accountants
Anderson Griffin
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered office
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered number
08545082

DLB Electrical Services Ltd
Registered number: | 08545082
Balance Sheet
as at 31 May 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 4 |  |  | 80,605 |  |  | 83,170
Current assets
Debtors | 5 |  | 255,361 |  |  | 137,893
Cash at bank and in hand |  |  | 308,679 |  |  | 449,271
|  |  | 564,040 |  |  | 587,164
Creditors: amounts falling due within one year | 6 |  | (16,261) |  |  | (19,888)
Net current assets |  |  |  | 547,779 |  |  | 567,276
Total assets less current liabilities |  |  |  | 628,384 |  |  | 650,446
Creditors: amounts falling due after more than one year | 7 |  |  | (202,262) |  |  | (211,876)
Net assets |  |  |  | 426,122 |  |  | 438,570
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 426,121 |  |  | 438,569
Shareholder's funds |  |  |  | 426,122 |  |  | 438,570
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D L Blake
Director
Approved by the board on 30 June 2025

DLB Electrical Services Ltd
Notes to the Accounts
for the year ended 31 May 2025
1 | Accounting policies
| 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).
| Turnover
| 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. 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.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | over 4 years
| Motor vehicles | 15% reducing balance
| Fixtures and fittings | over 4 years
| Debtors
| 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.
| Creditors
| 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.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 8 |  | 10
3 | Intangible fixed assets | £
| Goodwill:
| Cost
| At 1 June 2024 | 10,000
| At 31 May 2025 | 10,000
| Amortisation
| At 1 June 2024 | 10,000
| At 31 May 2025 | 10,000
| Net book value
| At 31 May 2025 | -
4 | Tangible fixed assets
|  | Plant and machinery |  | Motor vehicles |  | Fixtures and fittings |  | Total
£ | £ | £ | £
| Cost
| At 1 June 2024 | 7,408 |  | 145,978 |  | 232 |  | 153,618
| Additions | 1,538 |  | 11,287 |  | - |  | 12,825
| At 31 May 2025 | 8,946 |  | 157,265 |  | 232 |  | 166,443
| Depreciation
| At 1 June 2024 | 6,073 |  | 64,258 |  | 117 |  | 70,448
| Charge for the year | 1,383 |  | 13,952 |  | 55 |  | 15,390
| At 31 May 2025 | 7,456 |  | 78,210 |  | 172 |  | 85,838
| Net book value
| At 31 May 2025 | 1,490 |  | 79,055 |  | 60 |  | 80,605
| At 31 May 2024 | 1,335 |  | 81,720 |  | 115 |  | 83,170
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 25,696 |  | 38,492
| Intercompany loans |  |  |  |  | 224,298 |  | 96,234
| Other debtors | 5,367 |  | 3,167
|  |  |  |  |  | 255,361 |  | 137,893
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | - |  | 1,888
| Taxation and social security costs | 13,441 |  | 16,629
| Other creditors | 2,820 |  | 1,371
|  |  |  |  |  | 16,261 |  | 19,888
7 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Obligations under finance lease and hire purchase contracts | 36,351 |  | 49,181
| Directors loan |  |  |  |  | 165,911 |  | 162,695
|  |  |  |  |  | 202,262 |  | 211,876
8 | Controlling party
| The company is controlled by the director.
9 | Other information
| DLB Electrical Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| Rotunda Buildings
| Montpellier Exchange
| Cheltenham
| Glos

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