IRIS Accounts Production v25.4.12.37 09033057 director 1.6.24 31.5.25 31.5.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09033057 2024-05-31 09033057 2025-05-31 09033057 2024-06-01 2025-05-31 09033057 2023-05-31 09033057 2023-06-01 2024-05-31 09033057 2024-05-31 09033057 ns15:EnglandWales 2024-06-01 2025-05-31 09033057 ns14:PoundSterling 2024-06-01 2025-05-31 09033057 ns10:Director1 2024-06-01 2025-05-31 09033057 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09033057 ns10:SmallEntities 2024-06-01 2025-05-31 09033057 ns10:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 09033057 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 09033057 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 09033057 ns10:FullAccounts 2024-06-01 2025-05-31 09033057 ns10:OrdinaryShareClass1 2024-06-01 2025-05-31 09033057 ns10:RegisteredOffice 2024-06-01 2025-05-31 09033057 ns5:CurrentFinancialInstruments 2025-05-31 09033057 ns5:CurrentFinancialInstruments 2024-05-31 09033057 ns5:Non-currentFinancialInstruments 2025-05-31 09033057 ns5:Non-currentFinancialInstruments 2024-05-31 09033057 ns5:ShareCapital 2025-05-31 09033057 ns5:ShareCapital 2024-05-31 09033057 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 09033057 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 09033057 ns5:LeaseholdImprovements 2024-06-01 2025-05-31 09033057 ns5:PlantMachinery 2024-06-01 2025-05-31 09033057 ns5:FurnitureFittings 2024-06-01 2025-05-31 09033057 ns5:MotorVehicles 2024-06-01 2025-05-31 09033057 ns5:ComputerEquipment 2024-06-01 2025-05-31 09033057 ns5:LeaseholdImprovements 2024-05-31 09033057 ns5:PlantMachinery 2024-05-31 09033057 ns5:FurnitureFittings 2024-05-31 09033057 ns5:LeaseholdImprovements 2025-05-31 09033057 ns5:PlantMachinery 2025-05-31 09033057 ns5:FurnitureFittings 2025-05-31 09033057 ns5:LeaseholdImprovements 2024-05-31 09033057 ns5:PlantMachinery 2024-05-31 09033057 ns5:FurnitureFittings 2024-05-31 09033057 ns5:MotorVehicles 2024-05-31 09033057 ns5:ComputerEquipment 2024-05-31 09033057 ns5:MotorVehicles 2025-05-31 09033057 ns5:ComputerEquipment 2025-05-31 09033057 ns5:MotorVehicles 2024-05-31 09033057 ns5:ComputerEquipment 2024-05-31 09033057 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-31 09033057 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-05-31 09033057 ns5:CurrentFinancialInstruments 2024-06-01 2025-05-31 09033057 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-05-31 09033057 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-05-31 09033057 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-05-31 09033057 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-05-31 09033057 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-05-31 09033057 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-05-31 09033057 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-05-31 09033057 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-05-31 09033057 ns5:HirePurchaseContracts 2025-05-31 09033057 ns5:HirePurchaseContracts 2024-05-31 09033057 ns5:WithinOneYear 2025-05-31 09033057 ns5:WithinOneYear 2024-05-31 09033057 ns5:DeferredTaxation 2024-05-31 09033057 ns5:DeferredTaxation 2025-05-31 09033057 ns10:OrdinaryShareClass1 2025-05-31 09033057 ns10:Director1 1 2024-05-31 09033057 ns10:Director1 1 2023-05-31 09033057 ns10:Director1 1 2024-06-01 2025-05-31 09033057 ns10:Director1 1 2023-06-01 2024-05-31 09033057 ns10:Director1 1 2025-05-31 09033057 ns10:Director1 1 2024-05-31

H E ELECTRICAL SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

H E ELECTRICAL SERVICES LTD (REGISTERED NUMBER: 09033057) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| H E ELECTRICAL SERVICES LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTOR: | B J Ellis

| REGISTERED OFFICE: | Unit 26

| Royds Enterprise Park

| Future Fields

| Bradford

| West Yorkshire

| BD6 3EW

| REGISTERED NUMBER: | 09033057 (England and Wales)

| ACCOUNTANTS: | Wilkinson and Partners

| Chartered Accountants

| Fairfax House

| 6a Mill Field Road

| Cottingley Business Park

| Bradford

| West Yorkshire

| BD16 1PY

H E ELECTRICAL SERVICES LTD (REGISTERED NUMBER: 09033057) |

BALANCE SHEET

31 MAY 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 33,087 |  | 46,622 |  |

CURRENT ASSETS

Stocks | 16,334 |  | 9,929 |  |

Debtors | 5 | 75,649 |  | 167,245 |  |

Cash at bank | 19,941 |  | 37,495 |  |

111,924 |  | 214,669 |  |

CREDITORS

Amounts falling due within one year | 6 | 80,228 |  | 127,096 |  |

NET CURRENT ASSETS | 31,696 |  | 87,573 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 64,783 |  | 134,195 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (23,678 | ) | (32,433 | ) |

PROVISIONS FOR LIABILITIES | 10 | (6,148 | ) | (10,976 | ) |

NET ASSETS | 34,957 |  | 90,786 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 34,857 |  | 90,686 |  |

SHAREHOLDERS' FUNDS | 34,957 |  | 90,786 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

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

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps 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 Sections 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.

H E ELECTRICAL SERVICES LTD (REGISTERED NUMBER: 09033057) |

BALANCE SHEET - continued

31 MAY 2025

The 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, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 January 2026 and were signed by:

B J Ellis - Director

H E ELECTRICAL SERVICES LTD (REGISTERED NUMBER: 09033057) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| H E Electrical Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Improvements to property | - | 20% on cost

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| 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 items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

H E ELECTRICAL SERVICES LTD (REGISTERED NUMBER: 09033057) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 5 ) .

H E ELECTRICAL SERVICES LTD (REGISTERED NUMBER: 09033057) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 June 2024

| and 31 May 2025 | 9,879 |  | 18,074 |  | 3,833 |  |

| DEPRECIATION

| At 1 June 2024 | 7,903 |  | 14,597 |  | 2,387 |  |

| Charge for year | 1,976 |  | 870 |  | 216 |  |

| At 31 May 2025 | 9,879 |  | 15,467 |  | 2,603 |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  | 2,607 |  | 1,230 |  |

| At 31 May 2024 | 1,976 |  | 3,477 |  | 1,446 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024

| and 31 May 2025 | 74,081 |  | 12,881 |  | 118,748 |  |

| DEPRECIATION

| At 1 June 2024 | 36,529 |  | 10,710 |  | 72,126 |  |

| Charge for year | 9,388 |  | 1,085 |  | 13,535 |  |

| At 31 May 2025 | 45,917 |  | 11,795 |  | 85,661 |  |

| NET BOOK VALUE

| At 31 May 2025 | 28,164 |  | 1,086 |  | 33,087 |  |

| At 31 May 2024 | 37,552 |  | 2,171 |  | 46,622 |  |

| The net book value of tangible fixed assets includes £ 22,148 (2024 - £ 29,531 ) in respect of assets held under hire purchase contracts.

H E ELECTRICAL SERVICES LTD (REGISTERED NUMBER: 09033057) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade debtors | 53,892 |  | 143,582 |  |

| Directors' current accounts | 18,709 |  | 19,005 |  |

| Prepayments | 3,048 |  | 4,658 |  |

75,649 |  | 167,245 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans and overdrafts | 5,401 |  | 11,224 |  |

| Hire purchase contracts (see note 8) | 5,755 |  | 5,755 |  |

| Trade creditors | 41,838 |  | 41,069 |  |

| Tax | 8,848 |  | 35,739 |  |

| Social security and other taxes | 1,332 |  | 1,675 |  |

| VAT | 14,659 |  | 29,243 |  |

| Other creditors | 431 |  | 509 |  |

| Accrued expenses | 1,964 |  | 1,882 |  |

80,228 |  | 127,096 |  |

| Loans from directors are interest free and repayable on demand.

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans - 1-2 years | 750 |  | 3,000 |  |

| Bank loans - 2-5 years | - |  | 750 |  |

| Hire purchase contracts (see note 8) | 22,928 |  | 28,683 |  |

23,678 |  | 32,433 |  |

H E ELECTRICAL SERVICES LTD (REGISTERED NUMBER: 09033057) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 31.5.25 |  | 31.5.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 5,755 |  | 5,755 |  |

| Between one and five years | 22,928 |  | 28,683 |  |

28,683 |  | 34,438 |  |

| Non-cancellable |

| operating leases |

| 31.5.25 |  | 31.5.24

£ | £ |

| Within one year | 8,220 |  | 7,440 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.5.25 |  | 31.5.24

£ | £ |

| Hire purchase contracts | 28,683 |  | 34,438 |  |

| Hire purchase debt is secured by a charge over the asset which is the subject of the agreement.

10. | PROVISIONS FOR LIABILITIES

| 31.5.25 |  | 31.5.24

£ | £ |

| Deferred tax | 6,148 |  | 10,976 |  |

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 10,976 |  |

| Accelerated capital allowances | (4,828 | ) |

| Balance at 31 May 2025 | 6,148 |  |

| The entire provision for deferred taxation is in respect of accelerated capital allowances.

H E ELECTRICAL SERVICES LTD (REGISTERED NUMBER: 09033057) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.5.25 |  | 31.5.24

| value: | £ | £ |

| 2 | Ordinary | £1.00 | 100 |  | 100 |  |

12. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

| 31.5.25 |  | 31.5.24

£ | £ |

| B J Ellis

| Balance outstanding at start of year | 19,005 |  | (939 | ) |

| Amounts advanced | 85,238 |  | 99,944 |  |

| Amounts repaid | (85,534 | ) | (80,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 18,709 |  | 19,005 |  |

| The Director's loan is interest free and repayable on demand.

| The loan was partially repaid by a dividend of £8,500 paid on 12/1/26.

13. | ULTIMATE CONTROLLING PARTY

| The controlling party is B J Ellis.