2025-01-01 06748276 2025-12-31 06748276 2025-01-01 2025-12-31 06748276 2024-12-31 06748276 2024-01-01 2024-12-31 06748276 uk-core:WithinOneYear 2024-12-31 06748276 uk-core:WithinOneYear 2025-12-31 06748276 uk-core:ShareCapital 2025-12-31 06748276 uk-core:ShareCapital 2024-12-31 06748276 uk-core:RetainedEarningsAccumulatedLosses 2025-12-31 06748276 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 06748276 uk-bus:Director1 2025-01-01 2025-12-31 06748276 uk-core:ToolsEquipment 2025-01-01 2025-12-31 06748276 uk-core:CommercialMotorVehicles 2025-01-01 2025-12-31 06748276 uk-core:ToolsEquipment 2024-12-31 06748276 uk-core:CommercialMotorVehicles 2024-12-31 06748276 uk-core:CommercialMotorVehicles 2025-12-31 06748276 uk-core:ToolsEquipment 2025-12-31 iso4217:GBP xbrli:pure 06748276 uk-bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 06748276 uk-bus:FRS102 2025-01-01 2025-12-31 06748276 uk-bus:FilletedAccounts 2025-01-01 2025-12-31 06748276 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31

Frank Watts Electrical Ltd

Registered Number:06748276

For the year ended 31 December 2025
England and Wales
Unaudited Financial Statements

2

Registered Number :

06748276

As at 31 December 2025

Frank Watts Electrical Ltd
Statement of Financial Position

£

£

2024
2025

Notes

Current assets

Trade and other receivables

129
21
3
1,088

Cash and cash equivalents

-
21
1,217

Trade and other payables: amounts falling due within one
year

(2,661)
-
4
(1,444)
21
Net current assets

Total assets less current liabilities

21
(1,444)
21
Net assets/liabilities
(1,444)

Capital and reserves

Called up share capital

1
1

Retained earnings

20
(1,445)
21
(1,444)
Shareholders' funds

For the 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.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of
each financial year and of its profit or loss for each financial year in accordance with the requirements of Section
394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements, so far as applicable to the company.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Mr Frank John Watts Director

These financial statements were approved and authorised for issue by the Board on 02 March 2026 and were signed by:

The notes form part of these financial statements

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For the year ended 31 December 2025
Frank Watts Electrical Ltd
Notes to the Financial Statements
Statutory Information

Frank Watts Electrical Ltd is a private limited company, limited by shares, domiciled in England and Wales,
registration number 06748276.

Registered address:

47 The Street
Cherhill
Calne
Wiltshire
SN11 8XR

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

25% Straight line

Computer equipment

25% Straight line

Motor vehicles
Hire purchase and leasing commitments

Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a straight line basis.

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4
For the year ended 31 December 2025
Frank Watts Electrical Ltd
Notes to the Financial Statements Continued

2. Property, plant and equipment

Total

Computer
equipment

Motor vehicles

£

£

£

Cost or
valuation

At 01 January 2025

10,816
2,422
8,394
-
(8,394)

Disposals

(8,394)

At 31 December 2025

-
2,422
2,422

Provision for depreciation and impairment

At 01 January 2025

10,816
2,422
8,394
(8,394)
-
(8,394)

On disposal

At 31 December 2025

2,422
2,422
-

At 31 December 2025

Net book value

-
-
-

At 31 December 2024

-
-
-

3. Trade and other receivables

2024
2025

£

£

Trade debtors

-
129

Other debtors

21
-
129
21

4. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Trade creditors

-
762

Taxation and social security

-
665

Other creditors

-
1,234
-
2,661

5. Average number of persons employed

During the year the average number of employees was 1 (2024 : 2)
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