IRIS Accounts Production v25.4.0.155 03146195 Board of Directors 1.11.24 31.10.25 31.10.25 Medium entities electrical contractors. true false true true false false true true false These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03146195 2024-10-31 03146195 2025-10-31 03146195 2024-11-01 2025-10-31 03146195 2023-10-31 03146195 2023-11-01 2024-10-31 03146195 2024-10-31 03146195 ns15:EnglandWales 2024-11-01 2025-10-31 03146195 ns14:PoundSterling 2024-11-01 2025-10-31 03146195 ns10:Director1 2024-11-01 2025-10-31 03146195 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 03146195 ns10:MediumEntities 2024-11-01 2025-10-31 03146195 ns10:Audited 2024-11-01 2025-10-31 03146195 ns10:Medium-sizedCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 03146195 ns10:Medium-sizedCompaniesRegimeForAccounts 2024-11-01 2025-10-31 03146195 ns10:FullAccounts 2024-11-01 2025-10-31 03146195 ns10:OrdinaryShareClass1 2024-11-01 2025-10-31 03146195 ns10:Director2 2024-11-01 2025-10-31 03146195 ns10:Director3 2024-11-01 2025-10-31 03146195 ns10:Director4 2024-11-01 2025-10-31 03146195 ns10:RegisteredOffice 2024-11-01 2025-10-31 03146195 ns5:CurrentFinancialInstruments 2025-10-31 03146195 ns5:CurrentFinancialInstruments 2024-10-31 03146195 ns5:ShareCapital 2025-10-31 03146195 ns5:ShareCapital 2024-10-31 03146195 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 03146195 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 03146195 ns5:ShareCapital 2023-10-31 03146195 ns5:RetainedEarningsAccumulatedLosses 2023-10-31 03146195 ns5:RetainedEarningsAccumulatedLosses 2023-11-01 2024-10-31 03146195 ns5:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 03146195 ns5:ReportableOperatingSegment1 2024-11-01 2025-10-31 03146195 ns5:ReportableOperatingSegment1 2023-11-01 2024-10-31 03146195 ns5:TotalReportableOperatingSegmentsIncludingAnyUnallocatedAmount 2024-11-01 2025-10-31 03146195 ns5:TotalReportableOperatingSegmentsIncludingAnyUnallocatedAmount 2023-11-01 2024-10-31 03146195 ns10:HighestPaidDirector 2024-11-01 2025-10-31 03146195 ns10:HighestPaidDirector 2023-11-01 2024-10-31 03146195 ns5:OwnedAssets 2024-11-01 2025-10-31 03146195 ns5:OwnedAssets 2023-11-01 2024-10-31 03146195 11 2024-11-01 2025-10-31 03146195 11 2023-11-01 2024-10-31 03146195 12 2024-11-01 2025-10-31 03146195 12 2023-11-01 2024-10-31 03146195 14 2024-11-01 2025-10-31 03146195 14 2023-11-01 2024-10-31 03146195 ns5:LeaseholdImprovements 2024-10-31 03146195 ns5:PlantMachinery 2024-10-31 03146195 ns5:FurnitureFittings 2024-10-31 03146195 ns5:LeaseholdImprovements 2024-11-01 2025-10-31 03146195 ns5:PlantMachinery 2024-11-01 2025-10-31 03146195 ns5:FurnitureFittings 2024-11-01 2025-10-31 03146195 ns5:LeaseholdImprovements 2025-10-31 03146195 ns5:PlantMachinery 2025-10-31 03146195 ns5:FurnitureFittings 2025-10-31 03146195 ns5:LeaseholdImprovements 2024-10-31 03146195 ns5:PlantMachinery 2024-10-31 03146195 ns5:FurnitureFittings 2024-10-31 03146195 ns5:MotorVehicles 2024-10-31 03146195 ns5:ComputerEquipment 2024-10-31 03146195 ns5:MotorVehicles 2024-11-01 2025-10-31 03146195 ns5:ComputerEquipment 2024-11-01 2025-10-31 03146195 ns5:MotorVehicles 2025-10-31 03146195 ns5:ComputerEquipment 2025-10-31 03146195 ns5:MotorVehicles 2024-10-31 03146195 ns5:ComputerEquipment 2024-10-31 03146195 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 03146195 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 03146195 ns5:WithinOneYear 2025-10-31 03146195 ns5:WithinOneYear 2024-10-31 03146195 ns5:BetweenOneFiveYears 2025-10-31 03146195 ns5:BetweenOneFiveYears 2024-10-31 03146195 ns5:AllPeriods 2025-10-31 03146195 ns5:AllPeriods 2024-10-31 03146195 ns5:DeferredTaxation 2024-10-31 03146195 ns5:DeferredTaxation 2024-11-01 2025-10-31 03146195 ns5:DeferredTaxation 2025-10-31 03146195 ns10:OrdinaryShareClass1 2025-10-31 03146195 ns5:RetainedEarningsAccumulatedLosses 2024-10-31

REGISTERED NUMBER: 03146195 (England and Wales)

| Strategic Report, Report of the Directors and |

| Financial Statements |

| For The Year Ended 31 October 2025 |

| for |

| C.F. Roberts (Electrical Contractors) |

| Limited |

| C.F. Roberts (Electrical Contractors) |

| Limited (Registered number: 03146195) |

Contents of the Financial Statements

For The Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Strategic Report | 2 |

| Report of the Directors | 3 |

| Report of the Independent Auditors | 5 |

| Income Statement | 8 |

| Other Comprehensive Income | 9 |

| Balance Sheet | 10 |

| Statement of Changes in Equity | 11 |

| Notes to the Financial Statements | 12 |

| C.F. Roberts (Electrical Contractors) |

| Limited |

Company Information

For The Year Ended 31 October 2025

| DIRECTORS: | M G Richardson

| J F Waldron

| A D Young

| P S Roberts

| REGISTERED OFFICE: | Barrington House

| Kingsditch Lane

| Cheltenham

| Gloucestershire

| GL51 9NN

| REGISTERED NUMBER: | 03146195 (England and Wales)

| AUDITORS: | Kingscott Dix Limited

| Chartered Accountants

| and Statutory Auditor

| Goodridge Court

| Goodridge Avenue

| Gloucester

| Gloucestershire

| GL2 5EN

| C.F. Roberts (Electrical Contractors) |

| Limited (Registered number: 03146195) |

Strategic Report

For The Year Ended 31 October 2025

The directors present their strategic report for the year ended 31 October 2025.

REVIEW OF BUSINESS

The principle activity of the company in the year under review was that of the provider of electrical and mechanical design, installation and maintenance services.

The company's key financial indicators were considered to be Turnover, Gross Profit and Profit before Tax which are detailed on the income statement.

The company has continued to secure repeat business from loyal and valued clients while also expanding into new sectors that offer exciting opportunities for growth. The company's proven track record of impeccable customer service and reliable front-end performance has contributed to this success and will help ensure that these opportunities are both protected and maximized to their full potential.

PRINCIPAL RISKS AND UNCERTAINTIES

The directors have assessed the possible risks facing the company over the next twelve months. The main risk factors include continuing international and UK economic uncertainty and its effect on the supply chain.

The directors believe that focusing on customer service, retaining a lean business model and utilising multiple suppliers will mitigate the possible risks caused by the economic uncertainty, and will also provide continued growth and satisfactory trading results in the future.

While general trading will always remain competitive, the diversity of the company's contracting portfolio, as well as expanding the customer/supplier base, helps manage any exposure to a downturn in any one area. The Board of Directors continually reviewed market conditions to assess both risks and opportunities that the company faces.

The company trades with high profile customers who have strong credit ratings in the industry and as such the directors do not believe that the company is significantly adversely exposed in respect of sales made since the year end date.

The directors believe that the company's financial resources will be sufficient to trade for the foreseeable future. The directors will continue to monitor the company's activities and pipeline and act appropriately.

ON BEHALF OF THE BOARD:

P S Roberts - Director

24 March 2026

| C.F. Roberts (Electrical Contractors) |

| Limited (Registered number: 03146195) |

Report of the Directors

For The Year Ended 31 October 2025

The directors present their report with the financial statements of the company for the year ended 31 October 2025.

DIVIDENDS

No dividends will be distributed for the year ended 31 October 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 November 2024 to the date of this report.

M G Richardson

J F Waldron

A D Young

P S Roberts

POLITICAL DONATIONS AND EXPENDITURE

There were no political donations made in the year.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

| C.F. Roberts (Electrical Contractors) |

| Limited (Registered number: 03146195) |

Report of the Directors

For The Year Ended 31 October 2025

AUDITORS

The auditors, Kingscott Dix Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

P S Roberts - Director

24 March 2026

Report of the Independent Auditors to the Members of

C.F. Roberts (Electrical Contractors)

Limited

Opinion

We have audited the financial statements of C.F. Roberts (Electrical Contractors) Limited (the 'company') for the year ended 31 October 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 31 October 2025 and of its profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of

C.F. Roberts (Electrical Contractors)

Limited

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

In assigning the audit engagement team we ensured that collectively they had the appropriate competence and capabilities to identify non-compliance with laws and regulations, highlight areas of the financial statements particularly susceptible to fraud and conduct appropriate additional enquiries where suspicions or weaknesses became evident.

At the planning stage, we assessed the susceptibility of the entity's financial statements to material misstatement, including how fraud might occur. This involved preliminary planning discussions with management to obtain their assessment of fraud risk, to identify any incidences of fraud during the year and understand the measures and controls they had taken to combat the possibility of fraud.

Our transaction testing and assessment of controls during the audit provided further evidence as to the validity of this initial assessment with regard to material misstatement and fraud.

We identified areas of law and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience, through discussion with the Directors, and inspection of the Company's regulatory and legal correspondence. The team were briefed with regard to laws and regulations and remained alert to any indication of non-compliance throughout the audit.

Report of the Independent Auditors to the Members of

C.F. Roberts (Electrical Contractors)

Limited

The company is subject to laws and regulations that directly affect the financial statements including legislation covering financial reporting including related companies, distributable profits and taxation and we assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items. In assessing this compliance, we evaluated the appropriateness of accounting policies used and the reasonableness of accounting estimates in the measurement and presentation of profit within the financial statements.

The company is subject to many other laws and regulations where the consequences of non-compliance could have a material effect on amounts or disclosures in the financial statements, for instance through the imposition of fines or litigation. We identified the following areas as those most likely to have such an effect: The Electricity at Work Regulations 1989, The Building Act 2000, health and safety, safe working practices, provision & use of work equipment regulations, employment laws, GDPR and environmental laws and regulations recognising the nature of the company's activities. Audit procedures designed to identify non-compliance with these laws and regulations included enquiry of the Directors and other management and inspection of regulatory and legal correspondence. None of the procedures applied identified actual or suspected non-compliance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. Where an irregularity is non-financial or has not reached a stage where its impact is financial, it is less likely to be identified by auditing procedures. In addition, to the extent that an irregularity involves collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls, there remains a high risk of non-detection. We are not responsible for detecting all instances of non-compliance with laws and regulations and cannot be expected to do so.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Peter Morgan (Senior Statutory Auditor)

for and on behalf of Kingscott Dix Limited

Chartered Accountants

and Statutory Auditor

Goodridge Court

Goodridge Avenue

Gloucester

Gloucestershire

GL2 5EN

1 April 2026

| C.F. Roberts (Electrical Contractors) |

| Limited (Registered number: 03146195) |

Income Statement

For The Year Ended 31 October 2025

| 31.10.25 |  | 31.10.24

| Notes | £ | £ |

TURNOVER | 3 | 23,593,465 |  | 30,581,454 |  |

Cost of sales | 18,816,654 |  | 24,851,466 |  |

GROSS PROFIT | 4,776,811 |  | 5,729,988 |  |

Administrative expenses | 4,624,271 |  | 5,727,192 |  |

152,540 |  | 2,796 |  |

Other operating income | 79,920 |  | 233,785 |  |

OPERATING PROFIT | 5 | 232,460 |  | 236,581 |  |

Interest receivable and similar income | 20,393 |  | - |  |

252,853 |  | 236,581 |  |

Interest payable and similar expenses | 6 | - |  | 403 |  |

PROFIT BEFORE TAXATION | 252,853 |  | 236,178 |  |

Tax on profit | 7 | 91,024 |  | 2,911 |  |

PROFIT FOR THE FINANCIAL YEAR | 161,829 |  | 233,267 |  |

| C.F. Roberts (Electrical Contractors) |

| Limited (Registered number: 03146195) |

Other Comprehensive Income

For The Year Ended 31 October 2025

| 31.10.25 |  | 31.10.24

| Notes | £ | £ |

PROFIT FOR THE YEAR | 161,829 |  | 233,267 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 161,829 |  | 233,267 |  |

| C.F. Roberts (Electrical Contractors) |

| Limited (Registered number: 03146195) |

Balance Sheet

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 8 | 157,269 |  | 272,926 |  |

CURRENT ASSETS

Stocks | 9 | 245,756 |  | 282,145 |  |

Debtors | 10 | 7,982,854 |  | 6,822,913 |  |

Cash at bank | 1,308,737 |  | 2,284,661 |  |

9,537,347 |  | 9,389,719 |  |

CREDITORS

Amounts falling due within one year | 11 | 4,933,902 |  | 5,054,785 |  |

NET CURRENT ASSETS | 4,603,445 |  | 4,334,934 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,760,714 |  | 4,607,860 |  |

PROVISIONS FOR LIABILITIES | 13 | 11,332 |  | 20,307 |  |

NET ASSETS | 4,749,382 |  | 4,587,553 |  |

CAPITAL AND RESERVES

Called up share capital | 14 | 50,000 |  | 50,000 |  |

Retained earnings | 15 | 4,699,382 |  | 4,537,553 |  |

SHAREHOLDERS' FUNDS | 4,749,382 |  | 4,587,553 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 24 March 2026 and were signed on its behalf by:

P S Roberts - Director

| C.F. Roberts (Electrical Contractors) |

| Limited (Registered number: 03146195) |

Statement of Changes in Equity

For The Year Ended 31 October 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 November 2023 | 50,000 |  | 4,304,286 |  | 4,354,286 |  |

Changes in equity

Total comprehensive income | - |  | 233,267 |  | 233,267 |  |

Balance at 31 October 2024 | 50,000 |  | 4,537,553 |  | 4,587,553 |  |

Changes in equity

Total comprehensive income | - |  | 161,829 |  | 161,829 |  |

Balance at 31 October 2025 | 50,000 |  | 4,699,382 |  | 4,749,382 |  |

| C.F. Roberts (Electrical Contractors) |

| Limited (Registered number: 03146195) |

Notes to the Financial Statements

For The Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| C.F. Roberts (Electrical Contractors) Limited 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Financial Reporting Standard 102 - reduced disclosure exemptions

| The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

| • | the requirements of Section 7 Statement of Cash Flows;

| • | the requirement of paragraph 33.7.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Significant judgements and estimates

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| C.F. Roberts (Electrical Contractors) |

| Limited (Registered number: 03146195) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Turnover

| Turnover comprises the fair value of consideration received or receivable for the sale of goods and proviso of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts.

| Revenue from contracts for the provision of 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 comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimate reliably, revenue is recognised only to the extent of the expenses recognised that it is probably will be recovered.

| Long term contracts

| Amounts recoverable on long term contracts which are in included in debtors are stated at the net sales value of work done less amounts received as progress payments on account. Excess progress payments are included in creditors as payments on account.

| Retentions

| Retentions are recognised as turnover as part of the revenue receivable on the contract to the extent that the balance is considered recoverable but provision is made again such balances where they are deemed irrecoverable. Where the retention is receivable after more than one year, they are disclosed as such within the notes to the financial statements. Where costs are deemed to be necessary to enable the recovery of the retention, these costs are provided in full.

| Rent received

| Rent received represents rental income from the sub-let of property rented. The Company recognises such revenue on an accruals basis.

| Other management recharges

| Management charges payable by related parties are recognised on an accruals basis and represent the recharge at commercial rate of the expenditure incurred in respect of the service received.

| 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.

| Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Leasehold improvements |  | - 10% straight line |  |

| Plant and equipment |  | - 25% straight line |  |

| Computer equipment |  | - 25% straight line |  |

| Motor vehicles |  | - 25% straight line |  |

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| 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.

| C.F. Roberts (Electrical Contractors) |

| Limited (Registered number: 03146195) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Cash and cash equivalents

| Cash and cash equivalents include cash in hand and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Other financial assets

| Other financial assets are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

| Impairment of financial assets

| Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in profit or loss.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including trade, other creditors and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| C.F. Roberts (Electrical Contractors) |

| Limited (Registered number: 03146195) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year. If not, they are presented as creditors falling due after more than one year. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when, and only when, the company's obligations are discharged, cancelled, or they expire.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| 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.

| Leasing commitments

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

| C.F. Roberts (Electrical Contractors) |

| Limited (Registered number: 03146195) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

3. | TURNOVER

| The turnover and profit before taxation are attributable to the one principal activity of the company.

| An analysis of turnover by class of business is given below:

| 31.10.25 |  | 31.10.24

£ | £ |

| Rendering of services | 23,593,465 |  | 30,581,454 |  |

23,593,465 |  | 30,581,454 |  |

| All turnover is generated in the UK.

4. | EMPLOYEES AND DIRECTORS

| 31.10.25 |  | 31.10.24

£ | £ |

| Wages and salaries | 5,794,157 |  | 6,004,329 |  |

| Social security costs | 570,198 |  | 547,165 |  |

| Other pension costs | 287,405 |  | 293,347 |  |

6,651,760 |  | 6,844,841 |  |

| The average number of employees during the year was as follows:

| 31.10.25 |  | 31.10.24

| Directors | 4 |  | 4 |  |

| Admin and support | 62 |  | 81 |  |

| Engineers | 78 |  | 71 |  |

144 |  | 156 |  |

| 31.10.25 |  | 31.10.24

£ | £ |

| Directors' remuneration | 282,494 |  | 324,591 |  |

| Directors' pension contributions to money purchase schemes | 53,867 |  | 55,630 |  |

| The number of directors to whom retirement benefits were accruing was as follows:

| Money purchase schemes | 4 |  | 4 |  |

| Information regarding the highest paid director is as follows:

| 31.10.25 |  | 31.10.24

£ | £ |

| Emoluments etc | 96,597 |  | 85,031 |  |

| Pension contributions to money purchase schemes | 23,123 |  | 20,064 |  |

| C.F. Roberts (Electrical Contractors) |

| Limited (Registered number: 03146195) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

5. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 31.10.25 |  | 31.10.24

£ | £ |

| Operating lease income | (79,920 | ) | (79,920 | ) |

| Depreciation - owned assets | 115,658 |  | 123,170 |  |

| (Profit)/loss on disposal of fixed assets | (48,673 | ) | 11,661 |  |

| Auditors' remuneration | 14,600 |  | 23,490 |  |

| Auditors' remuneration for non audit work | 860 |  | - |  |

| Operating lease expense - property | 190,982 |  | 183,482 |  |

| Operating lease expense - other | 113,467 |  | 98,556 |  |

| Grant income in respect of research and development | - |  | 136,132 |  |

6. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank interest | - |  | 403 |  |

7. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 31.10.25 |  | 31.10.24

£ | £ |

| Current tax:

| UK corporation tax | - |  | (118,963 | ) |

| Prior year adjustment | 100,000 |  | - |  |

| Total current tax | 100,000 |  | (118,963 | ) |

| Deferred tax | (8,976 | ) | 121,874 |  |

| Tax on profit | 91,024 |  | 2,911 |  |

| C.F. Roberts (Electrical Contractors) |

| Limited (Registered number: 03146195) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

7. | TAXATION - continued

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 31.10.25 |  | 31.10.24

£ | £ |

| Profit before tax | 252,853 |  | 236,178 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 63,213 |  | 59,045 |  |

| Effects of:

| Expenses not deductible for tax purposes | 1,038 |  | 1,531 |  |

| Income not taxable for tax purposes | - |  | (34,033 | ) |

| Utilisation of tax losses | (14,423 | ) | - |  |

| Adjustments to tax charge in respect of previous periods | 100,000 |  | - |  |

| Prior year deferred tax not recognised | - |  | (21,958 | ) |

| Restricted special rate proceeds | - |  | (1,674 | ) |

| Group relief | (58,804 | ) | - |  |

| Total tax charge | 91,024 |  | 2,911 |  |

8. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 November 2024 | 121,640 |  | 209,979 |  | 4,893 |  |

| Additions | - |  | - |  | - |  |

| Disposals | - |  | - |  | - |  |

| At 31 October 2025 | 121,640 |  | 209,979 |  | 4,893 |  |

| DEPRECIATION

| At 1 November 2024 | 105,168 |  | 138,270 |  | 1,473 |  |

| Charge for year | 1,623 |  | 26,256 |  | 1,160 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31 October 2025 | 106,791 |  | 164,526 |  | 2,633 |  |

| NET BOOK VALUE

| At 31 October 2025 | 14,849 |  | 45,453 |  | 2,260 |  |

| At 31 October 2024 | 16,472 |  | 71,709 |  | 3,420 |  |

| C.F. Roberts (Electrical Contractors) |

| Limited (Registered number: 03146195) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

8. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024 | 1,044,915 |  | 400,498 |  | 1,781,925 |  |

| Additions | - |  | 8,629 |  | 8,629 |  |

| Disposals | (274,856 | ) | - |  | (274,856 | ) |

| At 31 October 2025 | 770,059 |  | 409,127 |  | 1,515,698 |  |

| DEPRECIATION

| At 1 November 2024 | 930,879 |  | 333,209 |  | 1,508,999 |  |

| Charge for year | 62,361 |  | 24,258 |  | 115,658 |  |

| Eliminated on disposal | (266,228 | ) | - |  | (266,228 | ) |

| At 31 October 2025 | 727,012 |  | 357,467 |  | 1,358,429 |  |

| NET BOOK VALUE

| At 31 October 2025 | 43,047 |  | 51,660 |  | 157,269 |  |

| At 31 October 2024 | 114,036 |  | 67,289 |  | 272,926 |  |

9. | STOCKS

| 31.10.25 |  | 31.10.24

£ | £ |

| Work-in-progress | 245,756 |  | 282,145 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade debtors | 5,843,581 |  | 4,599,532 |  |

| Amounts owed by group undertakings | 841,504 |  | - |  |

| Amounts recoverable on contract | 252,662 |  | 1,186,307 |  |

| Other debtors | 145,096 |  | 141,127 |  |

| Amounts due from related party | 357,147 |  | 335,502 |  |

| Tax | 99,999 |  | 200,000 |  |

| Prepayments and accrued income | 442,865 |  | 360,445 |  |

7,982,854 |  | 6,822,913 |  |

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

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade creditors | 3,589,924 |  | 3,031,583 |  |

| Amounts owed to group undertakings | - |  | 326,751 |  |

| Social security and other taxes | 336,244 |  | 217,777 |  |

| Other creditors | 98,336 |  | 134,866 |  |

| Accruals and deferred income | 909,398 |  | 1,343,808 |  |

4,933,902 |  | 5,054,785 |  |

| C.F. Roberts (Electrical Contractors) |

| Limited (Registered number: 03146195) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

12. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.10.25 |  | 31.10.24

£ | £ |

| Within one year | 145,947 |  | 163,573 |  |

| Between one and five years | 240,000 |  | 380,561 |  |

385,947 |  | 544,134 |  |

13. | PROVISIONS FOR LIABILITIES

| 31.10.25 |  | 31.10.24

£ | £ |

| Deferred tax | 11,332 |  | 20,307 |  |

| Deferred |

| tax |

£ |

| Balance at 1 November 2024 | 20,307 |  |

| Utilised during year | (8,975 | ) |

| Balance at 31 October 2025 | 11,332 |  |

14. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.10.25 |  | 31.10.24

| value: | £ | £ |

| 50,000 | Ordinary | 1 | 50,000 |  | 50,000 |  |

15. | RESERVES

| Retained

| earnings

£ |

| At 1 November 2024 | 4,537,553 |  |

| Profit for the year | 161,829 |  |

| At 31 October 2025 | 4,699,382 |  |

16. | ULTIMATE PARENT COMPANY

| The company's parent is CFR Group Services Limited, a company incorporated in England and Wales.

| The company's ultimate controlling parent company is CFR Investments Limited, a company incorporated in England and Wale, who produce consolidated accounts.

| Information regarding the consolidated accounts of CFR Investments Limited can be obtained from its registered office.

| C.F. Roberts (Electrical Contractors) |

| Limited (Registered number: 03146195) |

Notes to the Financial Statements - continued

For The Year Ended 31 October 2025

17. | RELATED PARTY DISCLOSURES

| Related party transactions with entities which the directors' have significant influence over are as follows:

|  | 31.10.25 |  | 31.10.24 |  |

|  | £ |  | £ |  |

| Sales |  |  | 32,947 |  | 31,039 |  |

| Management charges paid |  |  | - |  | 240,000 |  |

| Management charges received |  |  | 4,500 |  | 4,500 |  |

| Rent Paid |  |  | 190,982 |  | 183,482 |  |

| Rent Received |  |  | 79,920 |  | 79,920 |  |

| Amounts due from related party |  |  | 357,146 |  | 335,502 |  |

| Amounts due to related party |  |  | - |  | - |  |

| No balance was due to or from a director as at 31 October 2025 or 2024. |  |