REGISTERED NUMBER: 09211329 (England and Wales)

DML ELECTRICAL SERVICES LTD

Unaudited Financial Statements

for the Period 1 October 2024 to 29 September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D Pollard

REGISTERED OFFICE:

E16 (2) Croft Court Moss Ind Est

Leigh

WN7 3PT

REGISTERED NUMBER:

09211329 (England and Wales)

ACCOUNTANTS:

SCCA Limited T/a Stafford & Co

Chartered Accountants

3 The Studios

320 Chorley Old Road

Bolton

Lancashire

BL1 4JU

FIXED ASSETS

Tangible assets

4

61,326

56,249

CURRENT ASSETS

Stocks

5,350

5,000

Debtors

5

112,779

90,731

Cash at bank and in hand

63,398

59,319

181,527

155,050

CREDITORS

Amounts falling due within one year

6

153,862

124,265

NET CURRENT ASSETS

27,665

30,785

TOTAL ASSETS LESS CURRENT LIABILITIES

88,991

87,034

CREDITORS

Amounts falling due after more than one year

7

11,113

18,089

NET ASSETS

77,878

68,945

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

77,778

68,845

77,878

68,945

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 September 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 29 May 2026 and were signed by:

Mr D Pollard - Director

1.	STATUTORY INFORMATION

DML Electrical Services 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 each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% straight line

Fixtures and fittings

-

15% straight line

Motor vehicles

-

25% straight line

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 period 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 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 period 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 period was 10 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 October 2024

5,415

989

137,275

143,679

Additions

142

5,727

22,899

28,768

At 29 September 2025

5,557

6,716

160,174

172,447

DEPRECIATION

At 1 October 2024

3,067

970

83,393

87,430

Charge for period

711

113

22,867

23,691

At 29 September 2025

3,778

1,083

106,260

111,121

NET BOOK VALUE

At 29 September 2025

1,779

5,633

53,914

61,326

At 30 September 2024

2,348

19

53,882

56,249

The net book value of tangible fixed assets includes £ 17,658 (2024 - £ 29,133 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

112,779

90,731

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,667

10,000

Hire purchase contracts (see note 8)

7,550

9,066

Trade creditors

65,798

39,120

Tax

25,639

22,008

Social security and other taxes

(289

)

5,597

VAT

30,258

32,336

Other creditors

1,499

1,997

Directors' current accounts

15,580

3,041

Accrued expenses

1,160

1,100

153,862

124,265

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

6,667

Hire purchase contracts (see note 8)

11,113

11,422

11,113

18,089

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

7,550

9,066

Between one and five years

11,113

11,422

18,663

20,488

Non-cancellable

operating leases

2025

2024

£

£

Within one year

-

13,080

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr D Pollard.