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Registered Number: 15067964
England and Wales
Unaudited Financial Statements
for the year ended 31 August 2025
for
WORCESTER ELECTRICAL SOLUTIONS LTD

Worcester Electrical Solutions Ltd Contents Page For the year ended 31 August 2025
Company information | 1
Directors' report | 2
Balance sheet | 3
Notes to the financial statements | 4

Worcester Electrical Solutions Ltd Company Information For the year ended 31 August 2025
Directors | Mark Bellamy Oddvoer Klakstein
Registered Number | 15067964
Registered Office | 214 Newtown Road Worcester Worcestershire WR5 1JF
Accountants | Taylorhobbs Limited Cherry Trees Barn Walcot Lane Pershore WR10 2AL
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Worcester Electrical Solutions Ltd Directors' Report For the year ended 31 August 2025
Director's report and financial statements The directors present his/her/their annual report and the financial statements for the year ended 31 August 2025 Principal activities Principal activity of the company during the financial year was of providing electrical installation, maintenance, and repair services for residential and commercial clients. Directors The directors who served the company throughout the year were as follows:
Mark Bellamy
Oddvoer Klakstein
Statement of directors' responsibilities The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. 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 judgments 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 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. The directors 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. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report was approved by the board and signed on its behalf by:
---------------------------------- Mark Bellamy Director
Date approved: 13 April 2026 2

Registered Number: 15067964 Worcester Electrical Solutions Ltd Balance Sheet As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 17,615 |  | 11,215
|  | 17,615 |  | 11,215
Current assets |  |  |
Stocks | 4 | 1,000 |  | 1,000
Debtors | 5 | 18,373 |  | 9,379
Cash at bank and in hand |  | 13,290 |  | 7,855
|  | 32,663 |  | 18,234
Creditors: amount falling due within one year | 6 | (34,573) |  | (16,001)
Net current assets |  | (1,910) |  | 2,233
Total assets less current liabilities |  | 15,705 |  | 13,448
Creditors: amount falling due after more than one year | 7 | (4,200) |  | (4,438)
Provisions for liabilities | 8 | (3,000) |  | (2,131)
Net assets |  | 8,505 |  | 6,879
Capital and reserves |  |  |
Called up share capital | 9 | 2 |  | 2
Profit and loss account |  | 8,503 |  | 6,877
Shareholders' funds |  | 8,505 |  | 6,879
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 13 April 2026 and were signed on its behalf by:
------------------------------- Mark Bellamy Director
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Worcester Electrical Solutions Ltd Notes to the Financial Statements For the year ended 31 August 2025
General Information Worcester Electrical Solutions Ltd is a private company, limited by shares, registered in England and Wales, registration number 15067964, registration address 214 Newtown Road, Worcester, Worcestershire, WR5 1JF. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from contracts for the provision of services is recognised by reference to the stage of completion and where the amount of revenue can be measured reliably. Finance lease and hire purchase charges The finance element of the rental payment is charged to the profit and loss account on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets 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:
Plant and Machinery | 20% Reducing Balance
Motor Vehicles | 20% Reducing Balance
Computer Equipment | 20% Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees and directors Average number of employees during the year was 4 (2024 : 3).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 September 2024 | 1,589 |  | 12,330 |  | 100 |  | 14,019
Additions | 2,254 |  | 6,982 |  | 778 |  | 10,014
Disposals | - |  | - |  | - |  | -
At 31 August 2025 | 3,843 |  | 19,312 |  | 878 |  | 24,033
Depreciation
At 01 September 2024 | 318 |  | 2,466 |  | 20 |  | 2,804
Charge for year | 515 |  | 3,020 |  | 79 |  | 3,614
On disposals | - |  | - |  | - |  | -
At 31 August 2025 | 833 |  | 5,486 |  | 99 |  | 6,418
Net book values
Closing balance as at 31 August 2025 | 3,010 |  | 13,826 |  | 779 |  | 17,615
Opening balance as at 01 September 2024 | 1,271 |  | 9,864 |  | 80 |  | 11,215
Included in Motor Vehicles above are assets held under hire purchase contracts with a cost of £19,312 (2024 - £12,330) on which the accumulated depreciation amounted to £5,486 (2024 - £2,466). The cost of assets acquired in the year under hire purchase contracts was £6,982 (2024 - £12,330).
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 1,000 |  | 1,000
| 1,000 |  | 1,000
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 13,065 |  | 4,073
Prepayments & Accrued Income | 4,708 |  | 558
PAYE & Social Security | 600 |  | 4,748
| 18,373 |  | 9,379
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 11,800 |  | 6,894
Corporation Tax | 11,780 |  | 4,844
Accrued Expenses | 1,202 |  | 90
Obligations under HP/Financial Leases | 3,644 |  | 2,130
Wages & Salaries Control Account | 574 |  | -
Directors' Current Accounts | 460 |  | 675
VAT | 5,113 |  | 1,368
| 34,573 |  | 16,001
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Obligations Under HP/Financial Leases | 4,200 |  | 4,438
| 4,200 |  | 4,438
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 3,000 |  | 2,131
| 3,000 |  | 2,131
9. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Ordinary shares of £1.00 each | 2 |  | 2
| 2 |  | 2
10. | 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.
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