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Company Registration No. 03345277 (England and Wales)
P.M. Hughes Electrical Limited Unaudited accounts for the period from 1 June 2025 to 30 September 2025
P.M. Hughes Electrical Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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P.M. Hughes Electrical Limited Company Information for the period from 1 June 2025 to 30 September 2025
Directors
S Palser I Robertson
Company Number
03345277 (England and Wales)
Registered Office
44 Fontenaye Road Tamworth Staffordshire B79 8JU England
Accountants
Mosaic Accounting Limited Frensham Blakes Hill North Littleton Evesham Warwickshire WR11 8QN
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P.M. Hughes Electrical Limited Statement of financial position as at 30 September 2025
30/09/2025
31/05/2025
Notes
£
£
Fixed assets
Tangible assets
4
2,636
4,948
Current assets
Inventories
131
131
Debtors
5
7,547
12,606
Cash at bank and in hand
6,465
16,220
14,143
28,957
Creditors: amounts falling due within one year
6
(12,117)
(20,383)
Net current assets
2,026
8,574
Net assets
4,662
13,522
Capital and reserves
Called up share capital
100
100
Profit and loss account
4,562
13,422
Shareholders' funds
4,662
13,522
For the period 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 November 2025 and were signed on its behalf by
I Robertson Director Company Registration No. 03345277
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P.M. Hughes Electrical Limited Notes to the Accounts for the period from 1 June 2025 to 30 September 2025
1
Statutory information
P.M. Hughes Electrical Limited is a private company, limited by shares, registered in England and Wales, registration number 03345277. The registered office is 44 Fontenaye Road, Tamworth, Staffordshire, B79 8JU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance.
Computer equipment
25% reducing balance.
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 June 2025
16,615
1,293
17,908
Additions
2,875
-
2,875
Disposals
(16,615)
-
(16,615)
At 30 September 2025
2,875
1,293
4,168
Depreciation
At 1 June 2025
11,667
1,293
12,960
Charge for the period
654
-
654
On disposals
(12,082)
-
(12,082)
At 30 September 2025
239
1,293
1,532
Net book value
At 30 September 2025
2,636
-
2,636
At 31 May 2025
4,948
-
4,948
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P.M. Hughes Electrical Limited Notes to the Accounts for the period from 1 June 2025 to 30 September 2025
5
Debtors
30/09/2025
31/05/2025
£
£
Amounts falling due within one year
VAT
102
-
Trade debtors
6,588
12,089
Accrued income and prepayments
345
517
Other debtors
512
-
7,547
12,606
6
Creditors: amounts falling due within one year
30/09/2025
31/05/2025
£
£
VAT
-
1,041
Trade creditors
3,806
2,552
Taxes and social security
-
732
Loans from directors
7,611
10,358
Accruals
700
5,700
12,117
20,383
7
Average number of employees
During the period the average number of employees was 4 (31/05/2025: 4).
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