ELECTRICIAN NETWORK (UK) LTD - Filleted accounts

Registered number

08817447

ELECTRICIAN NETWORK (UK) LTD

Filleted Accounts

31 December 2025

ELECTRICIAN NETWORK (UK) LTD
Registered number:		08817447
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		61,037			40,415

Current assets
Debtors	4	250,040			187,365
Cash at bank and in hand		45,437			151,399
		295,477			338,764

Creditors: amounts falling due within one year	5	(89,912)			(171,061)

Net current assets			205,565			167,703

Total assets less current liabilities			266,602			208,118

Creditors: amounts falling due after more than one year	6		-			(4,409)



Net assets			266,602			203,709

Capital and reserves
Called up share capital			100			100
Profit and loss account			266,502			203,609

Shareholders' funds			266,602			203,709

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Clirim Metkaj
Director
Approved by the board on 31 March 2026

ELECTRICIAN NETWORK (UK) LTD
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			13		11


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	15,782		77,459		93,241
	Additions	6,408		32,565		38,973
	Disposals	-		(12,990)		(12,990)
	At 31 December 2025	22,190		97,034		119,224

	Depreciation
	At 1 January 2025	8,920		43,906		52,826
	Charge for the year	3,467		14,884		18,351
	On disposals	-		(12,990)		(12,990)
	At 31 December 2025	12,387		45,800		58,187

	Net book value
	At 31 December 2025	9,803		51,234		61,037
	At 31 December 2024	6,862		33,553		40,415


4	Debtors			2025		2024
£					£

	Trade debtors			249,015		187,365
	CIS Asset			1,025		-
				250,040		187,365


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			4,409		10,397
	Credit Cards			6,406		-
	Trade creditors HMRC VAT			-		6,355
	Taxation and social security costs			76,569		109,974
	Trade creditors			2,528		22,380
	Proposed dividends			-		4,000
	Director's Account			-		17,955
				89,912		171,061


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		4,409


7	Other information

	ELECTRICIAN NETWORK (UK) LTD is a private company limited by shares and incorporated in England. Its registered office is:
	80 Stanhope Grove
	Beckenham
	England
	BR3 3HP