REGISTERED NUMBER: 10099861 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

360 ELECTRICAL CONTRACTING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

G P Jeffries

REGISTERED OFFICE:

Fairway House

Fortran Road

St Mellons

Cardiff

CF3 0LT

REGISTERED NUMBER:

10099861 (England and Wales)

ACCOUNTANTS:

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

FIXED ASSETS

Tangible assets

5

16,392

-

CURRENT ASSETS

Debtors

6

32,594

515

Cash at bank and in hand

24,972

28,319

57,566

28,834

CREDITORS

Amounts falling due within one year

7

(20,804

)

(10,092

)

NET CURRENT ASSETS

36,762

18,742

TOTAL ASSETS LESS CURRENT LIABILITIES

53,154

18,742

CREDITORS

Amounts falling due after more than one year

8

(8,950

)

-

NET ASSETS

44,204

18,742

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

44,104

18,642

SHAREHOLDERS' FUNDS

44,204

18,742

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 1 June 2026 and were signed by:

G P Jeffries - Director

1.	STATUTORY INFORMATION

360 Electrical Contracting 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

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 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

Additions

20,490

At 30 April 2026

20,490

DEPRECIATION

Charge for year

4,098

At 30 April 2026

4,098

NET BOOK VALUE

At 30 April 2026

16,392

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

4,344

-

Other debtors

28,250

515

32,594

515

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

2,238

-

Trade creditors

110

88

Tax

7,214

8,762

Social security and other taxes

1,125

-

Directors' current accounts

8,436

283

Accrued expenses

1,681

959

20,804

10,092

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

8,950

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary Shares

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 May 2025

18,642

Profit for the year

47,535

Dividends

(22,073

)

At 30 April 2026

44,104

11.	ULTIMATE CONTROLLING PARTY

The controlling party is G P Jeffries.

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 Balance Sheet. 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 360 Electrical Contracting Ltd for the year ended 30 April 2026 on pages three to eight 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.

Our work has been undertaken in accordance with ICAEW Technical Release 07/16AAF.

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

1 June 2026