Company No: 05919459 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Caroline Bell
	Simon John Bell

SECRETARY

Caroline Bell

REGISTERED OFFICE	Unit 7 Yorvale Business Park
	Hazel Court
	York
	YO10 3DR
	United Kingdom

COMPANY NUMBER

05919459 (England and Wales)

ACCOUNTANT	Ian Walker and Co
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	328,162		255,213
		328,162		255,213
Current assets
Stocks	4	38,000		27,689
Debtors	5	528,089		573,793
Cash at bank and in hand	6	402,909		512,453
		968,998		1,113,935
Creditors: amounts falling due within one year	7	( 725,496)		( 740,375)
Net current assets		243,502		373,560
Total assets less current liabilities		571,664		628,773
Creditors: amounts falling due after more than one year	8	( 49,792)		( 4,906)
Provision for liabilities	9, 10	( 65,444)		( 53,793)
Net assets		456,428		570,074
Capital and reserves
Called-up share capital	11	120		120
Share premium account		25,380		25,380
Profit and loss account		430,928		544,574
Total shareholders' funds		456,428		570,074

For the financial year ending 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 financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of T.S.L. Electrical and Data Services Ltd (registered number: 05919459) were approved and authorised for issue by the Board of Directors on 07 May 2026. They were signed on its behalf by:

Simon John Bell Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

T.S.L. Electrical and Data Services Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 7 Yorvale Business Park, Hazel Court, York, YO10 3DR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	10 % reducing balance
Plant and machinery	20 % reducing balance
Vehicles	25 % reducing balance
Computer equipment	33 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	18		17

3. Tangible assets

	Leasehold improve- ments		Plant and machinery		Vehicles		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 September 2024	20,429		5,956		415,644		13,594		455,623
Additions	0		323		229,176		19,188		248,687
Disposals	0		0		( 206,035)		0		( 206,035)
At 31 August 2025	20,429		6,279		438,785		32,782		498,275
Accumulated depreciation
At 01 September 2024	15,241		1,677		172,986		10,506		200,410
Charge for the financial year	519		920		80,332		2,320		84,091
Disposals	0		0		( 114,388)		0		( 114,388)
At 31 August 2025	15,760		2,597		138,930		12,826		170,113
Net book value
At 31 August 2025	4,669		3,682		299,855		19,956		328,162
At 31 August 2024	5,188		4,279		242,658		3,088		255,213

4. Stocks

	2025		2024
	£		£
Stocks	3,000		3,000
Work in progress	35,000		24,689
	38,000		27,689

5. Debtors

	2025		2024
	£		£
Trade debtors	507,256		573,793
Other debtors	20,833		0
	528,089		573,793

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	402,909		512,453

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	0		17,978
Trade creditors	281,339		293,586
Taxation and social security	377,297		386,809
Obligations under finance leases and hire purchase contracts	30,672		14,898
Other creditors	36,188		27,104
	725,496		740,375

8. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts	49,792		4,906

There are no amounts included above in respect of which any security has been given by the small entity.

9. Provision for liabilities

	2025		2024
	£		£
Deferred tax	65,444		53,793

10. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 53,793)		( 24,596)
Charged to the Statement of Income and Retained Earnings	( 11,651)		( 29,197)
At the end of financial year	( 65,444)		( 53,793)

11. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
108 A Ordinary shares of £ 1.00 each	108		108
6 B Ordinary shares of £ 1.00 each	6		6
6 C Ordinary shares of £ 1.00 each	6		6
	120		120