Carr House Electrical Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10428714

Carr House Electrical Ltd

Filleted Unaudited Abridged Financial Statements

31 October 2025

Carr House Electrical Ltd

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Abridged Financial Statements of Carr House Electrical Ltd

Year ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of Carr House Electrical Ltd for the year ended 31 October 2025, which comprise the abridged statement of financial position 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 at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Carr House Electrical Ltd, as a body. Our work has been undertaken solely to prepare for your approval the abridged financial statements of Carr House Electrical Ltd and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Carr House Electrical Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Carr House Electrical Ltd has kept adequate accounting records and to prepare statutory abridged financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Carr House Electrical Ltd. You consider that Carr House Electrical Ltd 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 abridged financial statements of Carr House Electrical Ltd. 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 abridged financial statements.

3S ACCOUNTANCY Chartered accountants

5-8 Priestgate Darlington DL1 1NL

29 May 2026

Carr House Electrical Ltd

Abridged Statement of Financial Position

31 October 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	415,165	66,340

Current assets

Debtors	147,335	108,782
Cash at bank and in hand	45,794	30,353
	---------	---------
	193,129	139,135

Creditors: amounts falling due within one year	319,251	117,532
	---------	---------
Net current (liabilities)/assets	( 126,122)	21,603
	---------	--------
Total assets less current liabilities	289,043	87,943

Creditors: amounts falling due after more than one year	237,785	26,250

Provisions	18,076	16,585
	---------	--------
Net assets	33,182	45,108
	---------	--------

Capital and reserves

Called up share capital	4	4
Profit and loss account	33,178	45,104
	--------	--------
Shareholders funds	33,182	45,108
	--------	--------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Carr House Electrical Ltd

Abridged Statement of Financial Position (continued)

31 October 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 29 May 2026 , and are signed on behalf of the board by:

D Kilsby

Director

Company registration number: 10428714

Carr House Electrical Ltd

Notes to the Abridged Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hawthorns, Tower Road, Washington, NE37 2SH.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	25% reducing balance
Equipment	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the abridged statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. Tangible assets

	£
Cost
At 1 November 2024	81,671
Additions	411,000
	---------
At 31 October 2025	492,671
	---------
Depreciation
At 1 November 2024	15,331
Charge for the year	62,175
	---------
At 31 October 2025	77,506
	---------
Carrying amount
At 31 October 2025	415,165
	---------
At 31 October 2024	66,340
	---------

6. Directors' advances, credits and guarantees

During the year the directors credited the company with £nil (2024: £36,967) and drew £9,054 (2024: £15,579). The balance due to directors at the year end was £12,334 (2024: £21,388).

7. Related party transactions

During the year the company purchased services of £20,240(2024: £14,240) from Hawthorns (UK) Limited, a company which has common control. The balance owed at the year end was £2,208 (2024: £4,224). Hawthorns (UK) Limited also made a loan of £10,000 to the company which remains outstanding at the year end. The company made purchases of £593,833 (2024: £157,216) from Hawthorns Logistics Limited, a company with common directors, and sold services of £109,828 (2024: £50,670). The balance due to Hawthorns Logistics at the year end was £118,164 (2024: £40,467).