A M Electrical Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04492619 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

A M ELECTRICAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Marsh

Mrs B A Marsh

SECRETARY:

Mrs B A Marsh

REGISTERED OFFICE:

87 Greenhill Park

New Barnet

Barnet

Hertfordshire

EN5 IHP

REGISTERED NUMBER:

04492619 (England and Wales)

ACCOUNTANTS:

Pugsley Revill

18 High West Street

Dorchester

Dorset

DT1 1UW

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

28,976

34,681

Investments

6

25,000

-

53,976

34,681

CURRENT ASSETS

Debtors

7

997,133

915,097

Cash at bank

1,019,987

1,178,748

2,017,120

2,093,845

CREDITORS

Amounts falling due within one year

8

349,484

364,978

NET CURRENT ASSETS

1,667,636

1,728,867

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,721,612

1,763,548

CREDITORS

Amounts falling due after more than one
year

9

-

(9,993

)

PROVISIONS FOR LIABILITIES

10

(7,244

)

(8,670

)

NET ASSETS

1,714,368

1,744,885

CAPITAL AND RESERVES

Called up share capital

11

Retained earnings

1,714,357

1,744,874

SHAREHOLDERS' FUNDS

1,714,368

1,744,885

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 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 12 May 2026 and were signed on its behalf by:

A J Marsh - Director

Mrs B A Marsh - Director

1.	STATUTORY INFORMATION

A M Electrical 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Furniture and equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

7,700

AMORTISATION

At 1 September 2024

and 31 August 2025

7,700

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Furniture

and

Motor

Office

equipment

vehicles

equipment

Totals

£

COST

At 1 September 2024

31,242

66,566

30,291

128,099

Additions

2,220

-

1,796

4,016

Disposals

-

(19,280

)

-

(19,280

)

At 31 August 2025

33,462

47,286

32,087

112,835

DEPRECIATION

At 1 September 2024

20,533

48,557

24,328

93,418

Charge for year

1,876

4,070

2,046

7,992

Eliminated on disposal

-

(17,551

)

-

(17,551

)

At 31 August 2025

22,409

35,076

26,374

83,859

NET BOOK VALUE

At 31 August 2025

11,053

12,210

5,713

28,976

At 31 August 2024

10,709

18,009

5,963

34,681

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

25,000

At 31 August 2025

25,000

NET BOOK VALUE

At 31 August 2025

25,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

228,149

94,603

Other debtors

768,984

820,494

997,133

915,097

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

8,333

8,340

Trade creditors

27,314

9,450

Taxation and social security

310,146

343,646

Other creditors

3,691

3,542

349,484

364,978

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2025

2024

£

Bank loans

-

9,993

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

7,244

8,670

Deferred

tax

£

Balance at 1 September 2024

8,670

Credit for the year

(1,426

)

Balance at 31 August 2025

7,244

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

10

Ordinary A

£1

10

1

Ordinary B

£1

1

11

12.	TRANSACTIONS WITH DIRECTORS

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

A J Marsh and Mrs B A Marsh

Balance outstanding at start of year

727,147

628,810

Amounts advanced

630,162

740,532

Amounts repaid

(703,179

)

(642,195

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

654,130

727,147

Interest on the directors' loan has been charged at the official rate of 2.25%/3.75%.