Company registration number 00353797 (England and Wales)
ELECTRIC FACILITIES (BURNLEY) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
Ridehalgh Limited
Chartered Accountants
Ethos House
Ground Floor
4 York Street
Clitheroe
Lancashire
BB7 2DL
ELECTRIC FACILITIES (BURNLEY) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
ELECTRIC FACILITIES (BURNLEY) LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Investment property
4
134,929
134,929
Current assets
Cash at bank and in hand
22,607
18,075
Creditors: amounts falling due within one year
(58,560)
(57,592)
Net current liabilities
(35,953)
(39,517)
Net assets
98,976
95,412
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
97,976
94,412
Total equity
98,976
95,412

For the financial year ended 31 December 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.

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

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

The financial statements were approved by the board of directors and authorised for issue on 4 March 2026 and are signed on its behalf by:
Mr CHB Wadsworth
Director
Company registration number 00353797 (England and Wales)
ELECTRIC FACILITIES (BURNLEY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Electric Facilities (Burnley) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Ethos House, Ground Floor, 4 York Street, Clitheroe, Lancashire, BB7 2DL.

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, modified to include to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for 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.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
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.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

The investment property held by the company has been valued by the director, and this is a reasonable valuation. As disclosed in the accounting policies, no depreciation has been charged on the investment property.

ELECTRIC FACILITIES (BURNLEY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are included at transaction price.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account 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.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

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

2025
2024
Number
Number
Total
3
1
ELECTRIC FACILITIES (BURNLEY) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
3
Tangible fixed assets
Total
£
Cost
At 1 January 2025 and 31 December 2025
480
Depreciation and impairment
At 1 January 2025 and 31 December 2025
480
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
4
Investment property
2025
£
Fair value
At 1 January 2025 and 31 December 2025
134,929

The investment property held by the company was valued by the directors. They feel that the value of the property is a reasonable valuation. As disclosed in the accounting policies, no depreciation is charged on the investment property.

2025-12-31 2025-01-01 false false false 04 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr C H B Wadsworth B J Niven C M Wadsworth Mr CHB Wadsworth 00353797 2025-01-01 2025-12-31 00353797 2025-12-31 00353797 2024-12-31 00353797 core:CurrentFinancialInstruments 2025-12-31 00353797 core:CurrentFinancialInstruments 2024-12-31 00353797 core:ShareCapital 2025-12-31 00353797 core:ShareCapital 2024-12-31 00353797 core:RetainedEarningsAccumulatedLosses 2025-12-31 00353797 core:RetainedEarningsAccumulatedLosses 2024-12-31 00353797 bus:Director1 2025-01-01 2025-12-31 00353797 2024-01-01 2024-12-31 00353797 2024-12-31 00353797 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00353797 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 00353797 bus:FRS102 2025-01-01 2025-12-31 00353797 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 00353797 bus:Director2 2025-01-01 2025-12-31 00353797 bus:Director3 2025-01-01 2025-12-31 00353797 bus:CompanySecretary1 2025-01-01 2025-12-31 00353797 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP