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Registered number: 05931191
Electro (South West) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Electro (South West) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Electro (South West) Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 05931191

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 12,200 |  | 24,400
Tangible Assets | 5 |  | 51,069 |  | 79,560
Investments | 6 |  | 2,500 |  | -
|  |  | 65,769 |  | 103,960
CURRENT ASSETS
Stocks |  | 361,840 |  | 357,990 |
Debtors | 7 | 284,676 |  | 279,160 |
Cash at bank and in hand |  | 308,780 |  | 291,281 |
|  | 955,296 |  | 928,431 |
Creditors: Amounts Falling Due Within One Year | 8 | (158,028 ) |  | (172,894 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 797,268 |  | 755,537
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 863,037 |  | 859,497
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,640 ) |  | (12,971 )
NET ASSETS |  |  | 856,397 |  | 846,526
CAPITAL AND RESERVES
Called up share capital |  |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 855,397 |  | 845,526
SHAREHOLDERS' FUNDS |  |  | 856,397 |  | 846,526

Page 1
Page 2
Electro (South West) Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Tracey Clapp Director | Mr Martyn Clapp Director
13 February 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Electro (South West) Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Electro (South West) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05931191 . The registered office is Unit V, Wylds Road, Bridgwater, Somerset, TA6 4BH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 2% straight line
Plant & Machinery | 10% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 33% reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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Electro (South West) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 9)
8 9
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | 244,000
As at 30 September 2025 | 244,000
Amortisation
As at 1 October 2024 | 219,600
Provided during the period | 12,200
As at 30 September 2025 | 231,800
Net Book Value
As at 30 September 2025 | 12,200
As at 1 October 2024 | 24,400

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | 6,897 | 29,936 | 73,135 | 64,037 | 174,005
Additions | - | 660 | - | - | 660
Disposals | - | - | (49,140 ) | - | (49,140 )
As at 30 September 2025 | 6,897 | 30,596 | 23,995 | 64,037 | 125,525
Depreciation
As at 1 October 2024 | 531 | 14,690 | 34,949 | 44,275 | 94,445
Provided during the period | 138 | 1,580 | 5,749 | 6,494 | 13,961
Disposals | - | - | (33,950 ) | - | (33,950 )
As at 30 September 2025 | 669 | 16,270 | 6,748 | 50,769 | 74,456
Net Book Value
As at 30 September 2025 | 6,228 | 14,326 | 17,247 | 13,268 | 51,069
As at 1 October 2024 | 6,366 | 15,246 | 38,186 | 19,762 | 79,560

Page 4
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Electro (South West) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 October 2024 | -
Additions | 2,500
As at 30 September 2025 | 2,500
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 2,500
As at 1 October 2024 | -

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 181,629 |  | 174,580
Prepayments and accrued income | 3,047 |  | 4,580
Amounts owed by related parties | 100,000 |  | 100,000
| 284,676 |  | 279,160

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 90,533 |  | 103,602
Corporation tax | 25,529 |  | 19,688
Other taxes and social security | 2,205 |  | 2,996
VAT | 24,285 |  | 17,152
Other creditors | 356 |  | 320
Accruals and deferred income | 6,254 |  | 2,801
Directors' loan accounts | 8,866 |  | 26,335
| 158,028 |  | 172,894

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 40,000 |  | 40,000
| 40,000 |  | 40,000

Page 5
Page 6
Electro (South West) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
10. Related Party Transactions
The directors maintained loan accounts with the company. The loans are interest free and repayable on demand. At the balance sheet date the amount due to the directors was £8,866 (2024: £26,335).
The company maintained a loan account with a company owned by the directors. The loan is interest free and repayable on demand. At the balance sheet date the amount due to the company was £100,000 (2024: £100,000).
Page 6