REGISTERED NUMBER: 06995673 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

All Phase Electrical Services Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

T Race

REGISTERED OFFICE:

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

REGISTERED NUMBER:

06995673 (England and Wales)

ACCOUNTANTS:

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

FIXED ASSETS

Tangible assets

4

126,413

156,177

CURRENT ASSETS

Stocks

5

29,686

47,503

Debtors

6

42,072

81,823

Cash at bank

25,009

54,861

96,767

184,187

CREDITORS

Amounts falling due within one year

7

172,166

239,786

NET CURRENT LIABILITIES

(75,399

)

(55,599

)

TOTAL ASSETS LESS CURRENT LIABILITIES

51,014

100,578

CREDITORS

Amounts falling due after more than one year

8

(29,522

)

(44,168

)

PROVISIONS FOR LIABILITIES

(17,210

)

(28,544

)

NET ASSETS

4,282

27,866

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

4,272

27,856

SHAREHOLDERS' FUNDS

4,282

27,866

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 May 2026 and were signed by:

T Race - Director

1.	STATUTORY INFORMATION

All Phase Electrical Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

There were no material departures from that standard.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services:

Revenue from the installation of electricals is recognised when all work has been completed and invoiced.

Tangible fixed assets

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives as follows:

Plant & machinery - 20% on cost

Fixtures & fittings - 20% on cost

Motor vehicles - 20% on cost

Computer equipment - 33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

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 for the benefit of its employees. Contributions payable are charged to profit and loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

88,712

14,125

197,879

10,834

311,550

Additions

16,969

1,500

-

649

19,118

At 31 August 2025

105,681

15,625

197,879

11,483

330,668

DEPRECIATION

At 1 September 2024

40,391

5,846

99,445

9,691

155,373

Charge for year

17,248

2,459

28,035

1,140

48,882

At 31 August 2025

57,639

8,305

127,480

10,831

204,255

NET BOOK VALUE

At 31 August 2025

48,042

7,320

70,399

652

126,413

At 31 August 2024

48,321

8,279

98,434

1,143

156,177

5.

STOCKS

31.8.25

31.8.24

£

£

Stock & work in progress

29,686

47,503

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

33,704

74,672

Other debtors

1,375

1,615

Prepayments

6,993

5,536

42,072

81,823

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

7,500

10,000

Hire purchase contracts (see note 9)

7,146

5,371

Trade creditors

12,557

16,075

Social security and other taxes

1,807

1,896

VAT

8,013

17,199

Other creditors

33,188

20,449

Directors' current accounts

101,430

166,064

Accrued expenses

525

2,732

172,166

239,786

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans - 1-5 years

-

7,500

Hire purchase contracts (see note 9)

29,522

36,668

29,522

44,168

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.8.25

31.8.24

£

£

Gross obligations repayable:

Within one year

9,142

9,142

Between one and five years

29,867

39,009

39,009

48,151

Finance charges repayable:

Within one year

1,996

3,771

Between one and five years

345

2,341

2,341

6,112

Net obligations repayable:

Within one year

7,146

5,371

Between one and five years

29,522

36,668

36,668

42,039

Non-cancellable

operating leases

31.8.25

31.8.24

£

£

Within one year

25,000

-

Between one and five years

100,000

-

In more than five years

108,333

-

233,333

-

10.	RELATED PARTY DISCLOSURES

The amount outstanding at the year end due to Mr T Race is £101,430 (2024 - £166,064).

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of All Phase Electrical Services Limited for the year ended 31 August 2025 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of All Phase Electrical Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of All Phase Electrical Services Limited and state those matters that we have agreed to state to the director of All Phase Electrical Services Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than All Phase Electrical Services Limited and its director for our work or for this report.

It is your duty to ensure that All Phase Electrical Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of All Phase Electrical Services Limited. You consider that All Phase Electrical Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of All Phase Electrical Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

12 May 2026