High Voltage Design & Build Ltd. - Accounts to registrar (filleted)

REGISTERED NUMBER: 04273764 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

High Voltage Design & Build Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Lee Anthony Smith

Mrs Joanne Margaret Smith

REGISTERED OFFICE:

The Faraday Room

5 Doctors Place

Tisbury

SALISBURY

Wiltshire

SP3 6HS

REGISTERED NUMBER:

04273764 (England and Wales)

ACCOUNTANTS:

Birkett & Co Ltd

186b Lower Blandford Road

Broadstone

Dorset

BH18 8DP

FIXED ASSETS

Tangible assets

4

99,161

86,673

CURRENT ASSETS

Stocks

146,096

108,540

Debtors

5

140,040

145,621

Cash at bank

56,342

5,476

342,478

259,637

CREDITORS

Amounts falling due within one year

6

(122,706

)

(137,609

)

NET CURRENT ASSETS

219,772

122,028

TOTAL ASSETS LESS CURRENT
LIABILITIES

318,933

208,701

CREDITORS

Amounts falling due after more than one year

7

(59,808

)

(64,783

)

PROVISIONS FOR LIABILITIES

(24,790

)

(21,668

)

NET ASSETS

234,335

122,250

CAPITAL AND RESERVES

Called up share capital

50

Retained earnings

234,285

122,200

SHAREHOLDERS' FUNDS

234,335

122,250

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

Mr Lee Anthony Smith - Director

Mrs Joanne Margaret Smith - Director

1.	STATUTORY INFORMATION

High Voltage Design & Build 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 the cost less estimated residual value of each asset over its estimated useful life.

Land and buildings

-

25% on cost

Plant and machinery etc

-

25% on reducing balance

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.

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

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 7 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 April 2025

13,333

276,305

289,638

Additions

-

45,543

At 31 March 2026

13,333

321,848

335,181

DEPRECIATION

At 1 April 2025

13,333

189,632

202,965

Charge for year

-

33,055

At 31 March 2026

13,333

222,687

236,020

NET BOOK VALUE

At 31 March 2026

-

99,161

At 31 March 2025

-

86,673

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

119,505

114,761

Other debtors

20,535

30,860

140,040

145,621

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

25,777

61,894

Trade creditors

62,446

37,208

Taxation and social security

32,299

5,722

Other creditors

2,184

32,785

122,706

137,609

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Bank loans

9,808

14,783

Other creditors

50,000

59,808

64,783

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 March 2026 and the period ended 31 March 2025:

2026

2025

£

Mr Lee Anthony Smith

Balance outstanding at start of year

(11,873

)

(10,873

)

Amounts advanced

21,128

(6,500

)

Amounts repaid

(9,500

)

5,500

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(245

)

(11,873

)

Mrs Joanne Margaret Smith

Balance outstanding at start of year

(19,305

)

(18,123

)

Amounts advanced

28,560

(6,682

)

Amounts repaid

(9,500

)

5,500

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(245

)

(19,305

)